Finding Number of Furnaces Through Break-Even Analysis in Small-Scale Manufacturing Unit

In this paper the break-even analysis tool applied for product insulating sleeve in small-scale manufacturing units. In manufacturing operations time in furnace section taken highly time as compared to another sections. The break-even quantity (BEQ) and break- even point (BEP) are obtained when increasing the number of furnace. The calculations are shown in break-even chart. When applying three furnaces that are sufficient to reduced the operations time in furnace sections.