Products Sales Mix Selling Price Variable Cost

per Unit per unit

a b c d
A 2 P 10 P6
B 3 P8 P6
Total weighted contribution margin = P 14

Combined units = P 420, 000 / P 14 = 30, 000 times

 CM per unit Weighted CM Combined
per Unit Units
e f g
P4 P8 30, 000
P2 P6 30, 000
margin = P 14 Total in Units = 150, 000

000 times
 Breakeven Point
in Units
h
60, 000
90, 000
al in Units = 150, 000
To Prove:

Total Sales
Product A 10 60, 000
Product B 8 90, 000
Total Sales
Less: Variable Costs
Product A 6 60, 000
Product B 6 90, 000
Total Variable Costs
Total Contribution Margin
Less: Total Fixed Costs
Net Income (Net Loss)
600,000
720,000
1, 320, 000

360, 000
540, 000
900, 000
420, 000
420, 000
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