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Answer (D) is correct . A helpful approach in a multiproduct situation is to make calculations based on the composite unit, i.e., 2 units of Product X and 3 units of Product Y (a 66% ratio). The selling price of this composite unit is $110 [(2 × $10) + (3 × $30)]. The UCM of the composite unit is $35 {[2 × ($10 – $6)] + [3 × ($30 – $21)]}. Consequently, the breakeven point in composite units is 8,571.43 ($300,000 FC ÷ $35 UCM), and the breakeven point in sales dollars is $942,857 (8,571.43 × $110).

Answer (A) is incorrect because This amount equals the fixed costs.
Answer (B) is incorrect because This amount assumes a 40% contribution margin ratio.
Answer (C) is incorrect because This amount assumes a 35% contribution margin ratio.