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Your break-even point in the business is the volume of your product/service you need to sell per month in order to cover your total costs. Once this point is researched anything earned above that becomes profit.
A lower break even point means you can make less sales to reach a profit, or you can make the same amount of sales and earn more profit.
Ensure you plan in a margin of safety as depending which industry you operate in and the how seasonal your product/service some of your costs may rise or the amount of your customers may fluctuate.