Break$-$Even Point

P $=$ R $-$ C

Break$-$Even Point: P $=0$ or R $=$ C

where P $($Profit$)=$ R $-$ C

R $($Revenue$)=$ price$*$output

C $($Cost$)=$ fixed cost $+$ variable cost

Question: Find the Break$-$Even point for a company. $($Round to the nearest whole number and use a proper unit.$)$

a$)$ If fixed costs are $40,$ variable costs are $4$ per unit, and each unit can be sold for $8$