The number of units of a product that must be sold for total revenue to equal total costs is called the:

break-even point

Explanation:At the break-even point, total contribution margin must equal total fixed costs

To solve for the break-even point in units, divide the total fixed costs by the unit contribution margin:

Total fixed costs/unit contribution margin = break even units

To find the break even sales revenue, take the total fixed costs and divide by the contribution margin ratio. This gives the dollars of sales revenue needed in order to break even as shown above.

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