e , much more than 
units
a
s b
−
, then it can
make huge profit Further, if the break even point proves to be unrealistic, then another
model could be tried or the assumptions regarding cash flow may be modified Remark From (3), we also have
dP
s
b
d x =
−
This means that rate of change of P with respect to x depends on the quantity
s – b, which is the difference of selling price and the variable cost of each product