You are the manger of a restaurant, and you are having a problem with our employees breaking plates. Each plats cost you $16.24. How many meals do you need to sell at an average profit of $1.32 to break even on the plates?
You need to sell 16.24 / 1.32 = 12.3 meals. However, since you can't sell "0.3" meals, you actually need to sell 13 meals in order to break-even on the plates.