2. Total revenues line. One convenient starting point is $0 revenues at 0 units sold, which is point C in Exhibit 3-2. Select a second point by choosing any other convenient output level and determining the corresponding total revenues. At 40 units sold, total revenues are $8,000 ($200 per units 40 units), which is point D in Exhibit 3-2. The total costs line is the straight line from point C through point D.