登录之后可查看解析

To calculate the breakeven point for a basket of goods, we divide the fixed cost by the contribution margin for the basket of goods. The contribution margin for a basket of goods is a weighted average of the contribution margins of the products in the basket, using each product's percentage of the total units sold as its weight. Product A makes up 37.5% of the total sales units (15,000 / 40,000); Product B makes up 50% of the total (20,000 / 40,000); and Product C makes up 12.5% of the total (5,000 / 40,000). The contribution margins for A, B and C are $6, $7, and $9, respectively. The weighted average contribution margin for the basket of goods is as follows: (.375 × $6) + (.5 × $7) + (.125 × $9) = $6.875 The breakeven point is the fixed costs of $150,000 divided by the weighted average contribution margin. $150,000 / $6.875 = 21,818.18, or 21,819 rounded up.
This answer results from dividing the fixed cost by the average of the three contribution margins. However, the fixed cost should be divided by a weighted average of the three contribution margins.
This answer results from dividing the fixed costs by $7, which is the contribution margin of Product B and is the median of the three contribution margins. However, the fixed cost should be divided by a weighted average of the contribution margins for all three products.
This answer results from adding together the contribution margins of the three products and dividing the fixed costs by this total. However, the fixed cost should be divided by a weighted average of the contribution margins for all three products, not the total of them.