This is a break-even problem.
Let 5x = Revenue from selling each candle
Let 1x + 100 (or x + 100) = the expense for selling candles
So, set these equal to each other:
5x = x + 100
Subtract 1x from both sides, to get:
4x = 100
Divide both sides by 4
x = 25
So, the break-even in units is sell 25 candles, in order to cover the expenses