“Break Even” (** out of four) was a lukewarm action thriller about four friends (Tasya Telles, Brent Bailey, and others) on vacation on a remote island who discover $50 million in cash that was left there by corrupt D.E.A. agents (led by Joanna Pacula) on an underground drug deal and they will stop at nothing to make sure this is retrieved and their score is settled. Not bad by the standards of these things with an overall brisk pace, but you’ve seen this roughly 50 million times before, done better and done much worse. Pacula is ferocious in her best role in years and to make this a long-lost ’80’s party Steve Guttenberg pops up also in a supporting role.