The Outfield Subsequent efforts and continued success (1987-1991) what efforts were made? 1987 saw the release of their second album, Bangin'. Are there any other interesting aspects about this article? Bangin'. This album did not achieve the acclaim of Play Deep, but it did spawn a Top 40 single "Since You've Been Gone did they win any other awards? I don't know. what was the biggest success? "Closer to Me", was a near Top 40 hit, and a second release, "Winning It All", gained some notice due to extensive play
did they break up at any point?
did The Outfield break up at any point?
1987 saw the release of their second album, Bangin'. This album did not achieve the acclaim of Play Deep, but it did spawn a Top 40 single "Since You've Been Gone" (not to be confused with the 1970s Rainbow and Head East hit of the same name) and the minor radio/MTV hit "No Surrender", and the album was certified Gold in the US A US summer tour opening for Night Ranger followed.  For the group's third album, 1989's Voices of Babylon, a new producer (David Kahne) and sound was evident. The title track was a Top 25 single and "My Paradise" was a mid-sized album-rock hit, but overall the group's popularity continued to decline.  After the Babylon LP, Alan Jackman parted ways with the band and was replaced for a concert tour by Paul Read. Spinks and Lewis continued as a duo, switched labels and began recording Diamond Days for MCA. Playing drums on the disc was session drummer Simon Dawson. The LP, released in 1990, produced a Top 30 US hit, "For You". Quick to follow was "One Hot Country", included on the soundtrack for the 1991 action film If Looks Could Kill. The Outfield returned with 1992's Rockeye. Its leadoff single, "Closer to Me", was a near Top 40 hit, and a second release, "Winning It All", gained some notice due to extensive play during NBC's NBA Finals coverage, NBA Superstars series featuring Larry Bird, the 1992 Barcelona Summer Olympics and the film The Mighty Ducks. Simon Dawson, who played on Rockeye, would eventually become the band's official third member. CANNOTANSWER
Simon Dawson, who played on Rockeye, would eventually become the band's official third member.
The Outfield were an English rock band based in London, England. The band achieved success in the mid-1980s and are best remembered for their hit single, "Your Love". The band's lineup consisted of guitarist John Spinks, vocalist and bassist Tony Lewis, and drummer Alan Jackman.

They had an unusual experience for a British band in that they enjoyed commercial success in the US, but never in their homeland. The band began recording during the mid-1980s, and released their first album, Play Deep, in 1985 through Columbia Records. The album reached No. 9 on the Billboard 200 list and then reached triple platinum in the United States. The band's single "Your Love" reached No. 6 on the Billboard Hot 100 as well as No. 7 on the Mainstream Rock chart, and it became their signature song. The band continued to record and tour through the 1980s and then into the early 1990s. While subsequent albums Bangin' (1987) and Voices of Babylon (1989) saw some chart successes, the group's popularity waned.

Drummer Alan Jackman left and, now as a duo, they recorded Diamond Days in 1991. After the disappointing response to their 1992 album Rockeye, which represented a shift towards progressive rock and arena rock, the group essentially disbanded in the 1990s. They resumed touring in 1998, and thereafter released two live albums via their website, along with a new studio album, Any Time Now in 2004, which was later re-released in 2006. In 2011, the band released their final album, Replay, with original drummer Alan Jackman re-joining the band. Spinks died in 2014 after which the group officially disbanded. On 22 March 2018, lead singer/bassist Tony Lewis announced a solo album called Out of the Darkness, which was released on 29 June 2018 through Madison Records.

Two of the original members have died: John Spinks in 2014, from cancer; and Tony Lewis in 2020.

History

Formation and commercial success (1984–1986)
Bassist/singer Tony Lewis, guitarist/keyboardist and songwriter John Spinks and drummer Alan Jackman played together in the late 1970s in a straightforward power pop band called Sirius B. After rehearsing for about six months and playing several gigs, their style did not match the punk rock that was surging in popularity in England and they broke up. Several years afterward, the three gathered back together in London's East End under the name The Baseball Boys. They performed in and around England until a demo got them signed to Columbia/CBS Records in 1984.

Spinks adopted the name 'Baseball Boys' from a teen gang called "The Baseball Furies" in the cult film The Warriors, a movie that he had just seen. Although he used the name as a joke and "just to be outrageous", record company people responded favourably. The band got a reputation as a very "American-sounding" group and signed in the US after playing for just a few months in England. Their manager, an American living in England, recommended a new band name with a similar attitude since 'Baseball Boys' seemed too "tacky" and "tongue-in-cheek". Spinks has said, "The Outfield was the most left-wing kind of thing we liked."

Spinks expressed an interest in the American sport of baseball, while also being a devoted fan of association football. He claimed that the group "didn't know what an outfield was" until they visited the U.S., and that, "We're just learning about baseball. It's an acquired taste and we're trying to acquire a taste for it." He expounded upon this in a Chicago Tribune piece:

Play Deep
Their debut album, Play Deep produced by William Wittman, was issued in 1985 and was a success. The album reached triple platinum sales status and the Top 10 in the US album charts; it also featured a Top 10 single entry with "Your Love", which peaked at No. 6. It went on to be featured in a number of 80s-themed compilation albums, and over 1,000 covers and remixes by other artists have been released physically and/or online. The band toured extensively, opening for Journey and Starship. Spinks made a point of mentioning in interviews that the band was "totally into not smoking or doing drugs".

Bangin’
1987 saw the release of their second album, Bangin'.  This album did not achieve the acclaim of Play Deep, but it did spawn a Top 40 single "Since You've Been Gone" (not to be confused with the 1970s Rainbow and Head East hit of the same name), which also hit #11 on the Billboard Mainstream Rock Songs chart.  Furthermore, they had a minor radio/MTV hit "No Surrender". The album sold reasonably well and was certified Gold in the United States. A US summer tour opening for Night Ranger followed.

Voices of Babylon
For the group's third album, 1989's Voices of Babylon, a new producer (David Kahne) and sound was evident.  The title track was a Top 25 single and hit #2 on the Billboard Mainstream Rock Songs chart . The follow-up song, "My Paradise", was a mid-sized album-rock hit reaching #34 in the Billboard Mainstream Rock Songs chart but overall the group's popularity continued to decline.

Diamond Days
After the Babylon LP, Alan Jackman parted ways with the band and was replaced for a concert tour by Paul Read. Spinks and Lewis continued as a duo, switched labels and began recording Diamond Days for MCA. Playing drums on the disc was session drummer Simon Dawson. The LP, released in 1990, produced a Top 30 US hit, "For You". Quick to follow was "One Hot Country", included on the soundtrack for the 1991 action film If Looks Could Kill.

Later years and aftermath
The Outfield returned with 1992's Rockeye. Its leadoff single, "Closer to Me", was a near Top 40 hit, and a second release, "Winning It All", gained some notice due to extensive play during NBC's NBA Finals coverage, NBA Superstars series featuring Larry Bird, the 1992 Summer Olympics, Chicago Bulls championship ring ceremonies and the film The Mighty Ducks. Simon Dawson, who played on Rockeye, would eventually become the band's official third member. The band took an extended hiatus during the mid-1990s as changing musical fashions, especially the popularity of edgier bands such as Nirvana and Pearl Jam, made life difficult for older bands with a less fashionable aesthetic.

The Outfield returned to their East End roots, and often played low-key gigs at a local pub, where much of the clientele were unaware that the group had sold millions of records in the US. Unfortunately, this situation was typical of the problems The Outfield had faced in their homeland: little recognition and a much smaller following than they had experienced in the US.  Nevertheless, the band would reappear with a fan-club-only release, entitled It Ain't Over..., and resume touring. Soon thereafter, in 1999, they released Extra Innings, an odds-and-ends compilation of new and older, unreleased songs.

In the early 2000s, the band issued two live collections via their official website: Live in Brazil and The Outfield Live. In 2004, the band released Any Time Now, a new studio album, through Tower Records, and later released a new version of the album in March 2006 through Sidewinder Records.

In 2009, the original line up of John Spinks, Tony Lewis and Alan Jackman returned to a London recording studio to record their first album together since Voices of Babylon was recorded in 1988.  In addition, The Outfield announced Brent Bitner had taken over the band's management and launched their official Facebook, Twitter, YouTube and MySpace pages in November 2009.  On 22 March 2011, The Outfield announced that their upcoming album would be called Replay. Replay was recorded in various studios in the south of England that included production work at the legendary Abbey Road Studios. Replay was produced by The Outfield and Brent Bitner with executive production by John Spinks. On 28 June 2011, Replay was released to rave reviews. The lead single, "California Sun", was a regional number one AOR chart hit and has subsequently been the second most added song on AC radio as of 15 August 2011. A limited advanced release of the band's possible second single, "A Long, Long Time Ago", reached number one on Worldwide FM ClassX Radio's AOR chart in the second week of August 2011.

In 2013, the band rerecorded vocals to their single "Your Love" to be incorporated into American DJ Morgan Page's reworking of the song, which was released in the summer of that year. Though credited to Page, the single was listed as featuring The Outfield.

On 9 July 2014, John Spinks died of liver cancer. He was 60 years old.

After taking a few years off from music, lead singer/bassist Tony Lewis announced his return with a solo album, Out of the Darkness, which was released on 29 June 2018 through Madison Records and with the help of his wife Carol and their collaborative songwriting.

On 20 October 2020, singer Tony Lewis died suddenly and unexpectedly at his home near London.

Style and influences
The Outfield were considered a pop rock, power pop, or a new wave group. Annelise Wamsley of the Tampa Bay Times described the band's style in 1987: "the Outfield specializes in what you could call an early '80s American Sound. It's music by recipe: You to take hyper-macho hard rock and tone it down so it will appeal to the over-17 set. You need a simple hook that can be repeated a dozen or so times, lots of electric guitar solos, a standard rock beat and basic lyrics." John Spinks said in 1986 interview with the Los Angeles Times that he was very influenced by "the music that gives me a rush" and that he "grew up on the Beatles". Interestingly, it was also said that the band wanted to be a "car stereo sort of poppy version of the band Rush. "61 Seconds and "Mystery Man" are evidence of this. He also cited contemporaries Journey, Foreigner, and Mr. Mister – particularly the latter's hit "Broken Wings". In that interview, he expanded upon the band's strong foundation in melody:

Wamsely made a similar remark, writing, "This is the stuff people listen to in their cars, on the way to work or play at high school dances."

Criticism often centered on their generic sound. "The music is hopelessly, numbingly derivative of just about every Journey/Foreigner/Cars cliché in the book — with none of the style that makes those bands special," said Matt Damsker, rock critic for the Hartford Courant.

Members

Final known lineup
Tony Lewis – vocals, bass guitar (1984–2014; died 2020)
John Spinks – guitar, vocals (1984–2014; died 2014)
Alan Jackman – drums, percussion (1984–1989, 2009–2014)

Former member
Simon Dawson – drums (1989–2009)

Discography

Studio albums

Compilations 
Playing the Field (1992)
Big Innings: The Best of The Outfield (1996)
Super Hits (1998)
Demo and Rarities (2010)
Playlist: The Very Best of The Outfield (2011)
The Baseball Boys: Early Demos and Rare Tracks (2020)
Final Innings (2021)

Live albums
Live in Brazil (2001)
The Outfield Live (2005)

Singles

Featured singles

Music videos

References

External links

Tony Lewis's official website
The Outfield at AllMusic
The Outfield at Legacy Recordings
 
 The Outfield at 45cat.com

 
English new wave musical groups
English power pop groups
Musical groups from London
Musical groups established in 1983
Musical groups disestablished in 2014
Columbia Records artists
MCA Records artists
1983 establishments in England
2014 disestablishments in England
The break-even point (BEP) in economics, business—and specifically cost accounting—is the point at which total cost and total revenue are equal, i.e. "even". There is no net loss or gain, and one has "broken even", though opportunity costs have been paid and capital has received the risk-adjusted, expected return. In short, all costs that must be paid are paid, and there is neither profit or loss.

Overview 
The break-even point (BEP) or break-even level represents the sales amount—in either unit (quantity) or revenue (sales) terms—that is required to cover total costs, consisting of both fixed and variable costs to the company. Total profit at the break-even point is zero. It is only possible for a firm to pass the break-even point if the dollar value of sales is higher than the variable cost per unit. This means that the selling price of the goods must be higher than what the company paid for the good or its components for them to cover the initial price they paid (variable and fixed costs). Once they surpass the break-even price, the company can start making a profit.

The break-even point is one of the most commonly used concepts of financial analysis, and is not only limited to economic use, but can also be used by entrepreneurs, accountants, financial planners, managers and even marketers. Break-even points can be useful to all avenues of a business, as it allows employees to identify required outputs and work towards meeting these.

The break-even value is not a generic value as such and will vary dependent on the individual business. Some businesses may have a higher or lower break-even point. However, it is important that each business develop a break-even point calculation, as this will enable them to see the number of units they need to sell to cover their variable costs. Each sale will also make a contribution to the payment of fixed costs as well.

For example, a business that sells tables needs to make annual sales of 200 tables to break-even. At present the company is selling fewer than 200 tables and is therefore operating at a loss. As a business, they must consider increasing the number of tables they sell annually in order to make enough money to pay fixed and variable costs.

If the business does not think that they can sell the required number of units, they could consider the following options:

1. Reduce the fixed costs. This could be done through a number or negotiations, such as reductions in rent payments, or through better management of bills or other costs.

2. Reduce the variable costs, (which could be done by finding a new supplier that sells tables for less).

Either option can reduce the break-even point so the business need not sell as many tables as before, and could still pay fixed costs.

Purpose

The main purpose of break-even analysis is to determine the minimum output that must be exceeded for a business to profit. It also is a rough indicator of the earnings impact of a marketing activity. A firm can analyze ideal output levels to be knowledgeable on the amount of sales and revenue that would meet and surpass the break-even point. If a business doesn't meet this level, it often becomes difficult to continue operation.

The break-even point is one of the simplest, yet least-used analytical tools. Identifying a break-even point helps provide a dynamic view of the relationships between sales, costs, and profits. For example, expressing break-even sales as a percentage of actual sales can help managers understand when to expect to break even (by linking the percent to when in the week or month this percent of sales might occur).

The break-even point is a special case of Target Income Sales, where Target Income is 0 (breaking even). This is very important for financial analysis. Any sales made past the breakeven point can be considered profit (after all initial costs have been paid)

Break-even analysis can also provide data that can be useful to the marketing department of a business as well, as it provides financial goals that the business can pass on to marketers so they can try to increase sales.

Break-even analysis can also help businesses see where they could re-structure or cut costs for optimum results. This may help the business become more effective and achieve higher returns. In many cases, if an entrepreneurial venture is seeking to get off of the ground and enter into a market it is advised that they formulate a break-even analysis to suggest to potential financial backers that the business has the potential to be viable and at what points.

Construction
In the linear Cost-Volume-Profit Analysis model (where marginal costs and marginal revenues are constant, among other assumptions), the break-even point (BEP) (in terms of Unit Sales (X)) can be directly computed in terms of Total Revenue (TR) and Total Costs (TC) as:

where:
 TFC is Total Fixed Costs,
 P is Unit Sale Price, and
 V is Unit Variable Cost.

The quantity, , is of interest in its own right, and is called the Unit Contribution Margin (C): it is the marginal profit per unit, or alternatively the portion of each sale that contributes to Fixed Costs. Thus the break-even point can be more simply computed as the point where Total Contribution = Total Fixed Cost:

To calculate the break-even point in terms of revenue (a.k.a. currency units, a.k.a. sales proceeds) instead of Unit Sales (X), the above calculation can be multiplied by Price, or, equivalently, the Contribution Margin Ratio (Unit Contribution Margin over Price) can be calculated:

R=C,
Where R is revenue generated,
C is cost incurred i.e. 
Fixed costs + Variable Costs
or

or,
Break Even Analysis
Q = TFC/c/s ratio = Break Even

Margin of safety
Margin of safety represents the strength of the business. It enables a business to know what is the exact amount it has gained or lost and whether they are over or below the break-even point. In break-even analysis, margin of safety is the extent by which actual or projected sales exceed the break-even sales.

Margin of safety = (current output - breakeven output)

Margin of safety% = (current output - breakeven output)/current output × 100

When dealing with budgets you would instead replace "Current output" with "Budgeted output."
If P/V ratio is given then profit/PV ratio.

Break-even analysis
By inserting different prices into the formula, you will obtain a number of break-even points, one for each possible price charged. If the firm changes the selling price for its product, from $2 to $2.30, in the example above, then it would have to sell only 1000/(2.3 - 0.6)= 589 units to break even, rather than 715.

To make the results clearer, they can be graphed. To do this, draw the total cost curve (TC in the diagram), which shows the total cost associated with each possible level of output, the fixed cost curve (FC) which shows the costs that do not vary with output level, and finally the various total revenue lines (R1, R2, and R3), which show the total amount of revenue received at each output level, given the price you will be charging.

The break-even points (A,B,C) are the points of intersection between the total cost curve (TC) and a total revenue curve (R1, R2, or R3). The break-even quantity at each selling price can be read off the horizontal axis and the break-even price at each selling price can be read off the vertical axis. The total cost, total revenue, and fixed cost curves can each be constructed with simple formula. For example, the total revenue curve is simply the product of selling price times quantity for each output quantity. The data used in these formula come either from accounting records or from various estimation techniques such as regression analysis.

Limitations 
 The Break-even analysis is only a supply
 the scale of production is likely to cause fixed costs to rise.
 It assumes average variable costs are constant per unit of output
 (i.e., there is no change in the quantity of goods held in inventory at the beginning of the period and the quantity of goods held in inventory at the end of the period).
 In multi-product companies, it assumes that the relative proportions

See also 
 Cost-plus pricing
 Pricing
 Production, costs, and pricing
 Contribution margin

References

Further reading
 Dayananda, D.; Irons, R.; Harrison, S.; Herbohn, J.; and P. Rowland, 2002, Capital Budgeting: Financial Appraisal of Investment Projects. Cambridge University Press. pp. 150.
 Dean, Joel. "Cost structures of enterprises and break-even charts." The American Economic Review (1948): 153-164.
 Patrick, A. W. "Some Observations on the Break-Even Chart." Accounting Review (1958): 573-580.
 Tucker, Spencer A. The break-even system: A tool for profit planning. Prentice-Hall, 1963.
 Tucker, Spencer A. Profit planning decisions with the break-even system. Thomond Press: distribution to the book trade in the US by Van Nostrand Reinhold, 1980.

External links

 Example of Break Even Point using Microsoft Excel
 MASB Official Website
 Breakeven Point Calculator

Pricing
Profit
Management accounting Break-even (or break even), often abbreviated as B/E in finance, (sometimes called point of equilibrium) is the point of balance making neither a profit nor a loss. Any number below the break-even point constitutes a loss while any number above it shows a profit. The term originates in finance but the concept has been applied in other fields.

In economics

In economics and business, specifically cost accounting, the break-even point (BEP) is the point at which cost or expenses and revenue are equal: there is no net loss or gain, and one has "broken even". A profit or loss has not been made, although opportunity costs have been "paid" and capital has received the risk-adjusted, expected return. In other words, it is the point at which the total revenue of a business exceeds its total costs, and the business begins to create wealth instead of consuming it. It is shown graphically as the point where the total revenue and total cost curves meet. In the linear case the break-even point is equal to the fixed costs divided by the contribution margin per unit.

The break-even point is achieved when the generated profits match the total costs accumulated until the date of profit generation. Establishing the break-even point helps businesses in setting plans for the levels of production it needs to maintain to be profitable.

In finance
The accounting method of calculating break-even point does not include cost of working capital. The financial method of calculating break-even, called value added break-even analysis, is used to assess the feasibility of a project. This method not only accounts for all costs, it also includes the opportunity costs of the capital required to develop a project.

In other fields
In nuclear fusion research, the term break-even refers to a fusion energy gain factor equal to unity; this is also known as the Lawson criterion. The notion can also be found in more general phenomena, such as percolation. In energy, the break-even point is the point where usable energy gotten from a process equals the input energy.

In computer science, the term (used infrequently) refers to a point in the life cycle of a programming language where the language can be used to code its own compiler or interpreter. This is also called self-hosting.

In medicine, it is a postulated state when the advances of medicine permit every year an increase of one year or more of the life expectancy of the living, therefore leading to medical immortality, barring accidental death.

In soccer, the break-even requirement was adopted by UEFA. It is known as UEFA Financial Fair Play Regulations. Its purpose is to prohibit clubs from spending more money on transfers than they earn as businesses, i.e. revenue per each fiscal year excluding donations from sponsors or advertisers.

References

Profit
Pricing
Management accounting