Save The point at which a company s profits equal zero is called the company s break even point Let R represent a company s revenue let C represent the company s costs and let x represent the number of units produced and sold each day R x 20x C x 12 5x 37 500 a Find the firm s break even point that is find x so that R C b Find the values of x such that R x C x This represents the number of units that the company must sell to earn a profit