Industrial Engineering and Production Management
Break-even point is the point where

Fixed and total cost lines intersect
Variable and total cost lines intersect
Fixed and variable cost lines intersect
Sales revenue and total expensive lines intersect

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Industrial Engineering and Production Management
The process capability of a machine is defined as the capability of the machine to

Produce job at a definite spectrum of speed
Produces a definite volume of work per minute
Holds a definite spectrum of tolerance and surface finish
Perform definite number of operations

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