BEP Break-even Point

The break-even level or break-even point (BEP) represents the sales amount—in either unit or revenue terms—that is required to cover total costs (both fixed and variable). 

Total profit at the break-even point is zero.

in Direct Costing :

PROFIT= 0 = TR - TC

TR = TC
Total Revenue (TR) = Total Costs (TC)

if *TFR is total fixed cost, *P is unit sales price and Cv is unit variable cost  then :

p · X =  TFR + Cv · X

X = TFR / (p - Cv)

in X units sales ; TR = TC ; Profit = 0