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Benjamin Co (A) Calculate the Company's Break-Even Point in Composite Units and Its

question 28

Essay

Benjamin Co. has three products A, B, and C, and its fixed costs are $69,000. The sales mix for its products are 3 units of A, 4 units of B, and 1 unit of C. Information about the three products follows:
A B C
 Projected sales in dollars..... $192,000$192,000$64,000 Selling price per unit......... $40$30$40 Contribution margin ratio ...... 30%35%35%\begin{array} { l | l | l | l | l } \text { Projected sales in dollars..... } & \$ 192,000 & \$ 192,000 & \$ 64,000 \\\hline \text { Selling price per unit......... } & \$ 40 & \$ 30 & \$ 40 \\\hline \text { Contribution margin ratio ...... } & 30 \% & 35 \% & 35 \%\end{array} (a) Calculate the company's break-even point in composite units and sales dollars.
(b) Calculate the number of units of each individual product to be sold at the break-even point.

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Definitions:

Node

A point in a network or system where connections are made, often used to refer to a basic unit within a data structure or a point of intersection in transport or communications networks.

Social Graph

A diagram that represents interconnections among individuals, groups, or organizations on social media platforms.

Brand Profiles

Publicly available descriptions or representations of a brand's characteristics, values, and personality on platforms such as social media.

Participatory Advertising

Advertising strategies that involve the audience in the creation or promotion of the marketing message, fostering engagement.

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