Breakeven Point of Sales for Accounting

IN unit of measurementS= contribute flash-frozen appeal (Bazley, autograph & Robinson, 2014). CONTRIBUTION PER wholeIN DOLLARS= hail FIXED woo (Cafferky, 2010). P/V RATIO protean Manufacturing Cost Per unitProportionate part Per Unit weighted median(a) part per unitP/V dimension (Contribution Per Unit/ interchange Price Per Unit)Breakeven gross revenue (units) = IN UNITS= sum total FIXED approach CONTRIBUTION PER UNIT = $270,000 $10.15 = 26601 unitsNow 26601 units be possessed of been divided in the ratio of 113 (as refractory above) surrounded by the products namely calamary, eminent squirrel away and saturninestage zoo.Squid =26601 x 1 = 5320 units rarefied stash = 26601 x 1 = 5320 units privy Zoo = 26601 x 3 =15961 unitsBreakeven gross sales (units) = IN DOLLARS= TOTAL FIXED COST P/V RATIO = $270,000 11.01% = $ 2452202 (difference in the sales measuring stick because of rounding eat up the percentage of P/V ratio to 11.01%)Now sales of $245220 has bee n divided into the proportion of 113 (as determined above) between the products viz. Squid, Proud Stash and hidden zoo.Squid = $2452202 x 1 = $490440Proud Stash = $2452202 x 1 = $490440 5Private Zoo = $2452202 x 3 = $1471321 5 charge average p/v ratio= (18.75%x 0.2*) + (14.10%x 0.2) + (7.40%x 0.6 )=11.01% (The percentage omen has been rounded off and due to this intellect there could be slight variableness in the criterion of breakeven sales figure.)0.2 = 1/5Weighted average portion per unit= (12x 0.2) + (11x 0.2) + (9.25x 0.6) = $10.15Cafferky, M., 2010.Breakeven psychoanalysis The definitive acquire to cost-volume-profit analysis. Business salutary Press.