A break-even analysis is used to determine?

A break-even analysis is a crucial financial tool that helps businesses understand the point at which their total revenues match their total costs. This point is known as the break-even point.

When a company reaches this level of sales, it has effectively covered all its fixed and variable costs but has not yet made a profit or incurred a loss. Understanding this threshold allows businesses to make informed decisions regarding pricing, budgeting, and overall financial strategy. It helps in planning the sales targets necessary to achieve profitability.

The other options, although relevant to financial management, do not accurately represent the primary purpose of a break-even analysis. The analysis specifically focuses on identifying the revenue level required to cover costs, making "the point at which revenues equal costs" the most accurate and relevant description of its primary function.