I need help figuring out the break even point . what is the break even point?

Trade Tech Forecasts Financial Projections For the First Four Quarters and First Three Years Totals For Quarter 1 Quarter 2 Quarter 3 Quarter 4 First Year Year 2 Year 3 Sales and revenues $98,000 $127,000 $164,000 $288,000 $677,000 $1,256,000 $1,847,000 Costs and expenses: Cost of sales $7,500 $7,500 $7,500 $7,500 $30,000 $30,000 $30,000 Selling, marketing and advertising costs $9,800 $12,700 $16,400 $28,000 $66,900 $75,000 $100,000 Space and occupancy costs $5,000 $5,000 $5,000 $5,000 $20,000 $20,000 $20,000 Management and administrative costs $175,000 $175,000 $175,000 $175,000 $700,000 $770,000 $847,000 Other costs S2,000 $2,000 $2,000 $2,000 $8,000 $8,000 $8,000 Total costs and expenses $199,300 $202 200 $205,900 $217,500 $824,900 $903,000 $1,005,000 Pre-tax cash profit (loss) (101,300) (75,200) (41,900) $70,500 (147,900) $353,000 $842,000