Investment is an activity carried out by one of the economic actors, namely producers, who always try to choose the right business field, so that it can bring maximum profit from the business field that will be involved. In determining the choice of business field to be involved in, of course considering various aspects in general, which are related and can affect the achievement of the goal as a producer, namely obtaining maximum profit. This is very closely related to studies related to components and the amount of costs for both investment and production costs, estimates of production yields. From the aspect of components and the amount of costs to be incurred, as well as the estimated production yield, if the producer is able to estimate the level of selling price of the products produced, the amount of Total Cost and Total Revenue will be known, then the Break Even Point condition of the business can be analyzed.
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