Cherry Blossom Products Inc. produces and sells yoga-training products: how-to DVDs

Instructions are listed below.

Explanation:

Giving the following information:

DVDs:

Price= 8

Unitary variable cost= 4

Units sold= 13,500

Equipment:

Price= 25

Unitary variable cost= 15

Units sold= 4,500

Yoga mats:

Price= 19

Unitary variable cost= 12

Units sold= 9,000

The total fixed cost is $105,120

First, we need to calculate the sales mix for each product:

Total sales in units= (13,500 + 4,500 + 9,000)= 27,000 units

Sales mix:

DVDs= 13,500/27,000= 0.5

Equipment= 4,500/27,000= 0.17

Yoga Mats= 9,000/27,000= 0.33

To calculate the break-even quantity for each product, first, we need to calculate the break-even point in units for the whole company:

Break-even point (units)= Total fixed costs / (weighted average selling price - weighted average variable expense)

weighted average selling price= (selling price* weighted sales participation)

weighted average selling price= (8*0.5 + 25*0.17 + 19*0.33)= $14.52

weighted average variable cost= (variable cost* weighted sales participation)

weighted average variable cost= (4*0.5 + 15*0.17 + 12*0.33)= $8.51

Break-even point in units= 105,120/ (14.52 - 8.51)= 17,491 units

Now, for each product:

DVDs= 17,491*0.5= 8,746

Equipment= 17,491*0.17= 2,973

Yoga mats= 17,491*0.33= 5,772

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