This chart lets you determine the minimum sales price at which you recoup your expenses for goods or services. Microsoft even provides a template for a simple Excel break-even chart.

A break-even graph shows the revenue, costs, number of products sold and BEP. An example is below: The graph above demonstrates a break-even point (BEP) of 100 units.

Break-even is the point at which a business is not making a profit or a loss. Businesses calculate their break-even point and are able to plot this information on a break-even graph.