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This is the contribution margin of Product B divided by the total of the contribution margins of both Product A and Product B ($10 divided by $18). This is not the correct way to calculate the percentage of units sold expected to be Product A. The first step in solving this problem is to calculate the weighted average contribution margin per unit. Fixed cost divided by the weighted average contribution margin per unit equals the breakeven point in units. Fixed Cost WACM per unit = Breakeven Point in Units Using that formula, plug in the Fixed Cost and the Breakeven Point in Units and solve for WACM per unit. Product A represents an unknown percentage in the basket of goods, and that is what we need to find. Therefore, let A equal the unknown percentage of Product A. The unknown percentage of Product B in the basket will be 1 - A, since the percentages of A and B must total to 1. The equation to solve is: $10A + $8(1 ? A) = Weighted Average Contribution Margin Per Unit
This is the contribution margin of Product A divided by the total of the contribution margins of both Product A and Product B ($10 divided by $18). This is not the correct way to calculate the percentage of units sold expected to be Product A. The first step in solving this problem is to calculate the weighted average contribution margin per unit. Fixed cost divided by the weighted average contribution margin per unit equals the breakeven point in units. Fixed Cost WACM per unit = Breakeven Point in Units Using that formula, plug in the Fixed Cost and the Breakeven Point in Units and solve for WACM per unit. Product A represents an unknown percentage in the basket of goods, and that is what we need to find. Therefore, let A equal the unknown percentage of Product A. The unknown percentage of Product B in the basket will be 1 - A, since the percentages of A and B must total to 1. The equation to solve is: $10A + $8(1 ? A) = Weighted Average Contribution Margin Per Unit
The first step in solving this problem is to calculate the weighted average contribution margin per unit. We know that fixed cost divided by the weighted average contribution margin per unit equals the breakeven point in units. Therefore: $264,480 WACM per unit = 28,500 Solving for WACM per unit, we get WACM per unit = $9.28. Product A represents an unknown percentage in the basket of goods, and that is what we need to find. Therefore, let A equal the unknown percentage of Product A. The unknown percentage of Product B in the basket will be 1 ? A, since the percentages of A and B must total to 1: $10A + $8(1 ? A) = $9.28 Solving for A: 10A + 8 ? 8A = 9.28 2A + 8 = 9.28 2A = 1.28 A = .64 or 64%
This is the percentage represented by Product B.