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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 150,000 units of plastic frames and 300,000 units of glass frames, the sales ratio is 1:2. 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 2 glass frames is ($5 × 1) + ($7 × 2), or $19. Fixed costs are $975,000, so the breakeven point at a ratio of 1:2 is $975,000 ÷ $19, or 51,316 composite units. These will consist of 51,316 (51,316 × 1) plastic frames and 102,632 (51,316 × 2) glass frames, or 153,948 units in total.
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