Let the number of shirts be "x"
The equation for the Cost =profit + buying price (7x)
=748+7x
The equation for the the revenue =18x ,x being the number of shirts sold.
To get the break even point ;
We equate Cost to Revenue i.e Cost=Revenue
748+7x=18x
18x-7x=748
11x=748
x=68 shirts
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