Section 1: Introduction (1)The Break-Even Model a Associated with Accountancy a To find the level of output where profits are zero a no clear company objective in the break-even model a the break-even model assumes a constant variable cost per unit irrespective of the number of units that are madeSection 1 : Introduction ◼ (1) The Break-Even Model ❑ Associated with Accountancy ❑ To find the level of output where profits are zero ❑ No clear company objective in the break-even model ❑ The break-even model assumes a constant variable cost per unit irrespective of the number of units that are made