multiproduct = multiproduct point of balance MultiproductoEl point of equilibrium for a good or service, is given by the volume of sales for which revenue totals are equal to total costs. I.e., the level of activity (Q = 41 units; for which no losses or gains. It is not a technique to evaluate the profitability of an investment but is only an important financial reference. Is also known as neutral, cost volume utility, break-even point, etc??