Following information is related to sales mix of Product A , B and C. Product A (Rs) B (Rs) C (Rs) Sales Price Per Unit 15 21 36 Variable Cost Per Unit 9 14 19 Sales Mix Percentage 20% 20% 60% Total Fixed Cost= Rs 40,000

What is the total units of sales mix required to "break even"?

3,125 625 1,875 4,000

3,125

Break-even point in units of sales mix = Total fixed cost / Weighted average Contribution Mix (CM) per unit Total Fixed cost= Rs 40,000 Weighted average CM per Unit= Rs 12.80 Break-even point in units of sales mix=40,000/12.80=3,175