B. See correct answer.

C. The breakeven calculation for a multi-product company is a bit more complicated than the breakeven calculation for a single product company. The first step is to calculate the composite unit contribution margin.

For 100,000 units of plastic frames and 300,000 units of glass frames, the sales ratio is 1:3. The unit contribution margin for plastic frames is $10 - $2 DM - $3 DL, or $5. The unit contribution margin for glass frames is $15 - $3 DM - $5 DL, or $7. Therefore, the composite UCM for a "basket" containing 1 plastic frame and 3 glass frames is ($5 × 1) + ($7 × 3), or $26. Fixed costs are $975,000, so the breakeven point at a ratio of 1:3 is $975,000 ÷ $26, or 37,500 composite units. These will consist of 37,500 (37,500 × 1) plastic frames and 112,500 (37,500 × 3) glass frames, or 150,000 units in total.

D. See correct answer.