BREAKEVEN POINT | 75 Breakeven practice Find the breakeven point. It helps to graph the cost and revenue functions. 1. The owner of a bakery sells whole pies for $18 each. The overhead is $400, and the cost of supplies is $3 per pie. Create R(x) and C(x) first. 2. The revenue from surfboard rentals is $27 per hour. The cost associated with the rental (labor, wax, etc.) is given by C(x) = 9x + 108, where x is the number of hours the board is rented. 3. The revenue and cost for a jewelry store depends on x, the number of items sold. The revenue function is R(x) = 25.2x -.2x2. The cost function is C(x) = 9x + 165.6