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Solving a Weight Training Bench Cost and Revenue Application Using a System of Equations

We can use a system of equations to solve for the cost, revenue, and break-even point in manufacturing applications. For example, a manufacturer of a weight training bench spends $105\$105 to build each bench and sells them for $245\$245. The manufacturer also has fixed costs each month of $7,000\$7{,}000. The cost function is C(x)=105x+7,000C(x) = 105x + 7{,}000. The revenue function is R(x)=245xR(x) = 245x. To find the break-even point, we set costs equal to revenue: 105x+7,000=245x105x + 7{,}000 = 245x. Subtracting 105x105x gives 7,000=140x7{,}000 = 140x, so x=50x = 50. When 5050 benches are sold, the revenue and costs are both $12,250\$12{,}250, meaning the break-even point corresponds to the ordered pair \left(50, 12{,}250 ight).

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Updated 2026-04-25

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