In English: If a widget factory costs <i>F</i> and makes a widget for <i>W</i> dollars, how much will it cost to build <i>N</i> widgets? If you have a budget of <i>B</i> dollars and you need to build <i>N</i> widgets, how much can your process cost per widget? If your budget is <i>B</i> and your widgets cost <i>W</i>, how many can you build?<p><pre><code>  y = mx + b
  (&quot;basic financial costs&quot;) = (&quot;per unit cost&quot;)x + (&quot;baseline&quot;)</code></pre>