Refreshed and updated PowerPoint resources aimed at assisting teachers with the delivery of the WJEC A-level Business specification. These slides are designed to support the delivery of the Unit One topic of business revenue and costs (break even). They explain what is meant by costs, revenue and profit and identify the costs that a business face, including fixed, variable, semi-variable, direct, indirect and total costs. They proceed to explain what is meant by contribution and break-even and show the means of calculating contribution and using the formula to help calculate break-even. The pack finally shows how break-even charts are constructed and interpreted (including the margin of safety) and illustrate the impact of changing costs and revenues upon the chart before evaluating the usefulness of break-even as a technique. The slides contain the Quick Fire Five questions, calculation practice questions and also a practice essay (all with suggested solutions).