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This answer results from using the number of performances of each production to calculate the weights for the weighted average unit contribution margin. 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.
This answer results from using the average attendance per performance to calculate the weights for the weighted average unit contribution margin. 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.
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.
This answer results from using a simple average (unweighted) of the unit contribution margins for the three performances to calculate the breakeven volume. The average unit contribution margin used should be a weighted unit contribution margin. 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.