Should break-even point be the sole factor in making a decision on whether or not to offer a product or service? For example, in order for a college to offer a course, there is a certain number of students that must enroll in the course in order for the college to break-even. Should the college ever offer a course that is not financially feasible? What if we were talking about a pharmaceutical company? Some drugs created to treat rare diseases are extremely expensive to research and develop and may have low sales volumes. Does this mean that pharmaceutical companies should only develop drugs to treat common conditions?