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how does the sales mix affect CVP

how does the sales mix affect CVP

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Sales mix affects the Cost volume profit mix in terms of weighted average contribution margin and break-even point. The weighted average contribution margin is calculated by multiplying contribution margin of each product with sales mix percentage. The beak-even point is calculated by dividing total fixed cost by weighted average contribution margin ratio ( for sales value) or weighted average contribution margin per unit (for sales unit). Below is the impact of sales mix on contribution margin and break-even analysis

· The higher the sales mix percentage of the product having higher contribution margin , the lower is the break-even point due to higher weighted average contribution margin ratio

· The lower the sales mix percentage of the product having higher contribution margin , the higher is the breakeven point due to lower weighted average contribution margin ratio

A firm should always try to improve the sales mix percentage of product having higher contribution to keep its break-even point lower and manage its profitablity

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