Big companies often market several , each of them consisting of a group of closely related products. product configurations product selections product lines brand portfolios product mixes The purpose of a break-even analysis is to investigate how the market will react to a certain price level determine the ratio between variable and fixed costs determine how many units have to be sold at a given price level to cover total costs analyze where the demand curve will meet the supply curve determine the level of the optimal markup percentage Revenues are the same as net profits equal to price times units sold the company's bottom line what the company has left when all expenses have been deducted the price per unit minus the cost per unit costs do not change as the number of units manufactured increases or decreases. Symmetrical Asset Required Fixed