C(x) = 33.25x + 2708.25 = cost as a function of output x

2708.25 is fixed cost

33.25x = variable cost

R(x) = 72.5x = revenue as a function of output. Price= 72.5. Revenue = price times output

breakeven point is where cost = revenue

R(x) = C(x)

72.5x = 33.25x + 2708.25

72.5x - 33.25x = 2708.25

39.25x = 2708.25

x = 2708.25/39.25 = 69

at an output level of x=69, costs=revenue and there are zero profits

at x>60. profits are positive

at x<60 profits are negative or the business incurs losses

prices are constant, which means this is a competitive firm, a price taker, taking whatever the market price is.