Given the list of monthly expenditure

of an organization, selling price

and the overhead maintenance

of each item, the task is to calculate the Break Even Point. **Break Even Point** refers to the number of items sold in order to neutralize the total expenditure i.e. Overall, neither profit nor loss.**Examples:**

Input: Expenditure = 18000, S = 600, M = 100

Output: 36

We need to sell 36 items to cover expenditure and maintenance overhead

Input: Expenditure = 3550, S = 90, M = 65

Output: 142

**Approach:**

- Calculate the sum of all the expenditures.
- Subtract the maintenance (Cost price) from the selling price.
- Divide the expenditure sum by the above-obtained amount to get the minimum number of items to be sold (Break Even Point).

Below is the implementation of the above approach:

## C++

`// C++ program to find the break-even point.` `#include <iostream>` `#include <math.h>` `using` `namespace` `std;` `// Function to calculate Break Even Point` `int` `breakEvenPoint(` `int` `exp` `, ` `int` `S, ` `int` `M)` `{` ` ` `float` `earn = S - M;` ` ` `// Calculating number of articles to be sold` ` ` `int` `res = ` `ceil` `(` `exp` `/ earn);` ` ` `return` `res;` `}` `// Main Function` `int` `main()` `{` ` ` `int` `exp` `= 3550, S = 90, M = 65;` ` ` `cout << breakEvenPoint(` `exp` `, S, M);` ` ` `return` `0;` `}` |

## Java

`// Java program to find Break Even Point` `import` `java.io.*;` `import` `java.lang.*;` `class` `GFG` `{` `// Function to calculate` `// Break Even Point` `public` `static` `int` `breakEvenPoint(` `int` `exp1,` ` ` `int` `S, ` `int` `M)` `{` ` ` `double` `earn = S - M;` ` ` ` ` `double` `exp = exp1;` ` ` `// Calculating number of` ` ` `// articles to be sold` ` ` `double` `res = Math.ceil(exp / earn);` ` ` `int` `res1 = (` `int` `) res;` ` ` ` ` `return` `res1;` `}` `// Driver Code` `public` `static` `void` `main (String[] args)` `{` ` ` `int` `exp = ` `3550` `, S = ` `90` `, M = ` `65` `;` ` ` `System.out.println(breakEvenPoint(exp, S, M));` `}` `}` `// This code is contributed` `// by Naman_Garg` |

## Python 3

`# Python 3 program to find` `# Break Even Point` `import` `math` `# Function to calculate` `# Break Even Point` `def` `breakEvenPoint(exp, S, M):` ` ` ` ` `earn ` `=` `S ` `-` `M` ` ` `# Calculating number of` ` ` `# articles to be sold` ` ` `if` `res !` `=` `0` `:` ` ` `res ` `=` `math.ceil(exp ` `/` `earn)` ` ` `# if profit is 0, it will never make ends meet` ` ` `else` `:` ` ` `res ` `=` `float` `(` `'inf'` `)` ` ` ` ` `return` `res` ` ` `# Driver Code` `if` `__name__ ` `=` `=` `"__main__"` `:` ` ` ` ` `exp ` `=` `3550` ` ` `S ` `=` `90` ` ` `M ` `=` `65` ` ` ` ` `print` `(` `int` `(breakEvenPoint(exp, S, M)))` `# This code is contributed` `# by Naman_Garg` |

## C#

`// C# program to find Break Even Point` `using` `System;` `class` `GFG` `{` `// Function to calculate` `// Break Even Point` `public` `static` `int` `breakEvenPoint(` `int` `exp1,` ` ` `int` `S, ` `int` `M)` `{` ` ` `double` `earn = S - M;` ` ` ` ` `double` `exp = exp1;` ` ` `// Calculating number of` ` ` `// articles to be sold` ` ` `double` `res = Math.Ceiling(exp / earn);` ` ` `int` `res1 = (` `int` `) res;` ` ` ` ` `return` `res1;` `}` `// Driver Code` `public` `static` `void` `Main ()` `{` ` ` `int` `exp = 3550, S = 90, M = 65;` ` ` `Console.WriteLine(breakEvenPoint(exp, S, M));` `}` `}` `// This code is contributed` `// by inder_verma..` |

## PHP

`<?php` `// PHP program to find the break-even point.` `// Function to calculate Break Even Point` `function` `breakEvenPoint(` `$exp` `, ` `$S` `, ` `$M` `)` `{` ` ` `$earn` `= ` `$S` `- ` `$M` `;` ` ` `// Calculating number of articles` ` ` `// to be sold` ` ` `$res` `= ` `ceil` `(` `$exp` `/ ` `$earn` `);` ` ` `return` `$res` `;` `}` `// Driver Code` `$exp` `= 3550; ` `$S` `= 90; ` `$M` `= 65;` `echo` `breakEvenPoint(` `$exp` `, ` `$S` `, ` `$M` `);` `// This code is contributed` `// by inder_verma..` `?>` |

## Javascript

`<script>` `// Javascript program to find the break-even point.` `// Function to calculate Break Even Point` `function` `breakEvenPoint(exp, S, M)` `{` ` ` `var` `earn = S - M;` ` ` `// Calculating number of articles to be sold` ` ` `var` `res = Math.ceil(exp / earn);` ` ` `return` `res;` `}` `// Main Function` `var` `exp = 3550, S = 90, M = 65;` `document.write( breakEvenPoint(exp, S, M));` `</script>` |

**Output:**

142

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