What assumption is made if the statement break even units is $54$ units is made?

Question $3$ options:

$1)$

if the company sells $55$ units they aren't making a profit

$2)$

if the company sells $54$ units they begin to make a profit

$3)$

if the company sells $55$ units they begin to make a profit

$4)$

if the company sells $54$ units they are not yet at the break$-$even point