Rooms, price and costs into the minimum occupancy that keeps you out of the red: the share of room-nights a month you have to sell before the month pays for itself.
The lowest occupancy at which the month still pays for itself. Every room-night sold above it is profit; every one below it is paid for out of pocket. It is the floor to set prices and minimum stays against.
A break-even is one number for a whole month. Read when a minimum stay helps, check which nights the city fills on the demand calendar, and see where your base price sits with the rate checker.