Break even point means where no profit and no loss also net operating income is zero.That means a unit of sales or an amount of sales where no profit and no loss that's why revenue or net operating income zero.
Target profit means a unit of sales or an amount of sales that if we able to sale then we will make our target profit.But if we are unable to sale this amount of sale then will not achieve our target profit.
Formula of target profit:
Fixed expense+Target profit/CM per unit
So,an amount of sale that we have to sales to make our target profit because if we sale this amount that will be exceeds our all expenses and finally revenue will arise but if we unable to sell this amount of sale the our sales revenue can not exceeds our expense and we will not reach our target profit.