In engineering economics, this is the point where business makes neither a profit nor a loss.

The correct answer is the break-even point, which is a fundamental concept in engineering economics and financial analysis. The break-even point is defined as the level of production or sales where total revenues equal total costs. At this point, a business does not incur a profit or a loss; instead, it covers all its fixed and variable costs.

Understanding the break-even point is crucial for businesses because it helps them determine the minimum amount of sales needed to avoid losing money. It provides valuable insights into cost structure, pricing strategies, and the financial viability of projects or investments.

Analyzing the other options:

• The profit point refers to a level of sales or revenue above the break-even point, where profits are generated.

• The loss point, while it might imply a situation where revenues are falling short of costs, is not a formally recognized term in economic analysis.

• The revenue point does not have a specific meaning in this context; revenues can exist at various levels but do not necessarily indicate profitability or loss without being compared against costs.

Thus, the break-even point is the accurate term for the situation described, as it encapsulates the essence of the financial equilibrium between costs and revenues.