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According to the author of the Businesstown.com article, what is the purpose of knowing the elements of break-even?

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According to Businesstown.com break even can help an entrepreneur determine how much is needed to be sold to catch up with all the made product discounts, giveaway or loss in the business. The profit should be enough to cover all the costs. It can also give an overview if adjusting the price of products would not affect or create great losses.
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