An example of a case where a cost and a revenue function do not have a break-even point.?

A break-even point occurs where total costs equal total revenues. An example where this does not happen is if a company's fixed costs are excessively high compared to its revenue potential, such as a luxury yacht manufacturer producing only a few units per year. If the revenue generated from sales never reaches the high fixed costs, the cost and revenue functions will not intersect, resulting in no break-even point.