The break-even threshold is reached when overall costs and total revenues are equal, leaving your small firm with no net benefit or loss. In other words, you've achieved the point in production where the revenue from a product equals the cost of manufacture.
The weighted average contribution margin (WACM) per unit is 15.
The break-even point (BEP) for vases is 870.
BEP for figurine is 290
Calculation:
Sales Mix= 1,200:400
=3:1
WACM per unit= (3/4)(40-30)+1/4(70-42)
=7.5+7
=8+7
=15
Overall BEPs (units) = total fixed costs/WACM unit
=17,400/15
=1,160
BEP in units for vases = 1,160 * 3/4
= 870
BEP in units for figurine = 1,160*1/4
=290
Hence,
The WACM per unit is 15.
The total BEP is 1,160.
The BEP for vases is 870.
The BEP for figurines is 290.
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