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NoFly Corporation sells three different models of a mosquitozapperModel A12 sells for $60 and has variable costs of $41. Mod
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Model
A12 B22 C124 Total
Selling price per unit 60 101 415
Variable cost 41 74 309
Contribution margin per unit 19 27 106
x Sales mix 0.58 0.3 0.12 1
Total 11.02 8.1 12.72 31.84
Weighted-average contribution margin ($31.84/1) 31.84

Break-even units = Total fixed costs/Weighted average contribution margin per unit = $213328/$31.84 = 6700 units

Model
A12 (58% x 6700) 3886
B22 (30% x 6700) 2010
C124 (12% x 6700) 804
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