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

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

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Industrial Engineering and Production Management
Value engineering aims at finding out the

Break-even point when machine requires change
Resale value of a product
Major function of the item and accomplishing the same at least cost without change in quality
Depreciation value of a product

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