The breakeven point is the point at which a company's revenue is equal to its costs. In this case, the combined fixed and variable expenses for the production and sale of 500,000 items are $10,000,000, so the breakeven point for this item would be $10,000,000 / 500,000 items = $100000000/500000=$20 per item.
To determine the price at the breakeven point, we need to know the total revenue that the company is aiming to achieve. If the company's goal is to sell the items at a price above the breakeven point in order to make a profit, then the price at the breakeven point would be $20 per item.
However, if the company is simply trying to recover its costs, then the price at the breakeven point would be the same as the breakeven point, or $20 per item.