, less than 
units
a
x
s b
= −
,  then the company will suffer loss
Rationalised 2023-24
MATHEMATICAL MODELLING        205
and if it produces large number of units, i 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