A company's break-even point (or ratio) is a widely used measure to evaluate sales forecasts, profit, etc. After reviewing the learning materials for the chapter, discuss the following: Colleges and universities use break-even too! Although most colleges and universities are nonprofit, they must still earn enough revenue to cover their costs. (Revenue - Costs = ZERO)

Identify three examples of where break-even analysis might be used by West Hills College (Students per class, Lunches per day, etc.). For each example, identify the revenue source, fixed costs, and variable costs. Lastly, conclude with how the move to online courses has influenced each of your three examples. Make sure your post is clean, professional, and easy to follow!