The break-even point is the point where the total sales or revenue is equal to the total costs of the process. In this case, the total sales is represented by y = 1400+400x while the total costs is represented by the equation y = 600x. We equate the two equations 1400 + 400x = 600 x to get the number of cabinets to be sold. x is equal to 7 cabinets. The answer is 7 cabinets.