As your selling price, direct costs and indirect costs change, so will your break-even point.

随着零售价、直接成本和间接成本的变动，你的收支平衡点也会变化。

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For example, if your overhead costs were $1,000 and your contribution margin from each unit you sell is $10, then your break-even in units would be $1000/$10 or 100 units.

比如，你的日常开支费用是1000美元，单位边际收益是10美元，那么你的收支平衡数量就是1000美元/10美元，或者100件。

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Based on the benefits and costs, Forrester calculated an ROI of 32 percent with a break-even point of 2.0 years after deploying Informix (see Figure 2).

根据这些收益和成本，Forrester通过部署Informix之后两年的盈亏平衡点计算了32%的ROI(见图2)。

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That will mean lowering break-even points, reducing costs and streamlining operations, Henderson said.

CNN: GM's new chief optimistic that he can steer the company to health

The company said it expects to break even next quarter and that marketing costs for its new phones will increase 50%.

WSJ: RIM Swings to Black, Sells a Million Z10s

But the company said it expects to break even next quarter, despite forecasting that marketing costs for its new phones will increase 50% and service-fee declines could be in the single digits.

WSJ: RIM Swings to Black, Sells a Million Z10s