Not sure why we're talking about XM:A, but by my math:
(For reference, here is Deadline's estimates on XM
OFP profit margins. With a lesser budget, the film was estimated to have earned 77.48M in profit off a 745M gross. http://deadline.com/2015/03/x-men-days-of-future-past-profit-box-office-2014-1201389620/)
234M production
130M marketing (minimum, conservative estimate says same as DOFP (see article), but most tentpoles cost around 160M these days)
Thats 360 -> so 720 to break even (around).
But theres also:
100M participations (DOFP cost as much. Fassbender, Lawrence, McAvoy are not cheap. Singer, as a seasoned director and experienced hand, will have a fair share too(think JJ Abrams in SW:TFA))
~30M Residuals/off-the-tops (Marvel cut, distributor cut etc.)
So...720 + 130; 850 to break even by my estimate.
From the films international opening and tracking domestic, projecting a ~700 final gross, which leaves it firmly in the red until ancilliary revenues kick in.