The break-even point is best defined as the level of sales at which:

解析

Break-even is the sales volume at which total revenue equals total costs, fixed and variable together, so the result is neither profit nor loss. Covering overhead alone is not break-even, because direct job costs still have to be paid. Variable costs equalling fixed costs is an arbitrary coincidence with no meaning for profit. Maximum profit is a different point entirely, and it lies well above break-even.