Tutorial Exercise If total costs are C x 1600 1500x and total revenues are R x 1600x x find the break even points Step 1 Break even points occur where R x C x Equate revenue and cost set the left side equal to 0 and then factor the equation R x C x 1600xx 1600 1500x 0 x 80 x 0 x 1 any points for the skipped part and you will not be able to come back to x 1600