In a CVP graph, the intersection of the total costs line and the total sales revenue line is the break-even point in units.

Name: In a CVP graph, the intersection of the total costs line and the total sales revenue line is the break-even point in units.
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This is the definition of the break-even point in units. It is the point at which total costs equal total sales revenue, and any units sold beyond this point result in profit.

In a CVP Graph, the Intersection of the Total Costs