What kinds of variable and fixed costs do you think Janet will incur? Given Bobs initial assessment that the variable costs are higher than the price, what is wrong with Janets thought that selling more is the way to go? How important is break-even analysis to a firm? Do you suppose that large companies do break-even analysis as well as small companies? Why is the concept of breaking even important? Doesnt Janet want to make a profit? Janet doesnt know what price to charge. How could she get a better idea?