A. The weighted average unit contribution margin is weighted according to the average attendance per performance for each musical. The weighting should be based on total attendance at the performances, which incorporates both the number of performances of each musical and the average attendance per performance.

B. This is a break-even analysis when more than one product is sold. The weighted average unit contribution margin is based on total attendance, as follows:

 #    Avg. Att.        Total        % of

 Production             Perf.    Per Perf.    Attendance     Total   UCM

 Mr. Wonderful          12 × 3,500          = 42,000      .28     $15

 That's Life             20 ×  3,000         =  60,000     .40      14

All That Jazz            12 ×  4,000         =  48,000     .32      20

                                                 -----------  

                                                  150,000  

The weighted average unit contribution margin is: (.28 × $15) + (.40 × $14) + (.32 × 20) = $16.20

Total fixed costs are $730,000 + $565,000, or $1,295,000.

Therefore, the break-even point in total units for this 3-product firm is: $1,295,000 ÷ $16.20, which is 79,938.

C. The average unit contribution margin used is an unweighted average of the three unit contribution margins. However, a weighted unit contribution margin is required. The weighting should be based on total attendance at the performances, which incorporates both the number of performances of each musical and the average attendance per performance.

D. The weighted average unit contribution margin is weighted according to the number of performances for each musical. The weighting should be based on total attendance at the performances, which incorporates both the number of performances of each musical and the average attendance per performance.