The company will break even when the cost is equal to the revenue.
[tex]C(h)=R(h) \\
20h^2+160=400+220h \\
20h^2-220h+160-400=0 \\
20h^2-220h-240=0 \ \ \ \ \ \ \ \ \ \ \ |\div 20 \\
h^2-11h-12=0 \\
h^2+h-12h-12=0 \\
h(h+1)-12(h+1)=0 \\
(h-12)(h+1)=0 \\
h-12=0 \ \lor \ h+1=0 \\
h=12 \ \lor \ h=-1
[/tex]
The number of hours must be a positive number, so h=12.
The company breaks even after 12 hours.