Since MC and MR are also equal for 9 units, the same amount of profit, $24.48, can be realized if 9 units are produced. But profit decreases if more than 9 units are produced, because MC rises above MR. If 12 units are produced, there will be a loss of $2.64. Since ATC is less at 10 units than at 9 units, and since at 10 units AR is still greater than ATC, you might at first expect it to be more profitable to produce the larger number. However, this conclusion is not justified. After 9 units, the cost of producing another unit is greater than the amount of revenue received from its sale (MC = $7.04, MR = $3.16). Thus, the relationship between MC and MR is the key to determining the point at which the producer should limit output.