it is very necessary for the business owner to review his production and overhead expenses. This will determine the cost per unit of his production and the net worth. The business owner can determine his profit margin per unit at his current sales levels. It is not easy but he must do it with his trustee assistants like the accountants or a bookkeeper. They know well how to calculate the margins based on low sales levels. This will determine the sale volume level so that the business will know which products that are longer profitable.