The results of calculations are known that the break even point level UD. Aqila Water in Tanjung Redeb is Rp. 65,535,006. This figure shows the minimum level of sales that must be achieved by this Depot so as not to suffer losses but also not get profit. In other words, at the level of sales the company's profit and loss is zero. Therefore, to obtain a profit, sales should be above Rp. 65,535,006. Then if calculated using gallon units, the break event point sales at UD. Aqila Water is 8,200 gallons per year. Furthermore, in order to achieve sales achievements to cover the break event point and earn a profit, UD. Aqila Water can use a variety of methods to attract
new customers and retain existing customers. One way is to withdraw them through a purchase coupon, where if the customer has bought for example five gallons then they will get one gallon for free. This policy must of course be supported by an accurate calculation of production costs so as not to give a loss effect to UD. Aqila Water.