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The breakeven point is calculated by dividing the additional fixed costs by the contribution margin. Additional fixed costs are $120,000, and the unit contribution margin is $6 [$14 - ($3.25 + $4.00 + $.75)]. $120,000 / $6 = 20,000 units. The fixed charges of $20,000 that will be allocated to this product are costs that will be there whether or not this new product is produced. If they were not allocated to this product, they would be allocated to another product or products. Producing or not producing this product will make no difference in those costs. Therefore, they are not included in the calculation of the breakeven point for this product. The breakeven point is the number of sales of this product necessary to cover the fixed costs that will result from the production of this product (not the fixed costs that would be there whether this product is produced or not). The fixed costs that will be allocated to this product but which do not result from its production are irrelevant for this analysis.
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