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In order to compute the break-even point either in revenues or units, are we able to calculate the break-even point by using the conventional income

In order to compute the break-even point either in revenues or units, are we able to calculate the break-even point by using the conventional income statements that we use for external reporting or do we need to utilize a different method? Please describe the methodology of computing break-even and statements that would be utilized for that purpose.

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