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| Basic | Basic plus | Premium | |
| Sales mix | (930/1500) = 62% | (345/1500) = 23% | (225/1500) = 15% |
.
Weighted average unit contribution margin
= [(254-199)*62%]+[(396-292)*23%]+[(802-413)*15%]
= 116.37
.
Breakeven units = Fixed cost/WACM
= 128,007/116.37
= 1100 units.
.
| Basic (1100*62%) | 682 |
| Basic plus (1100*23%) | 253 |
| Premium (1100*15%) | 165 |
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