Sales mix and break-even sales OBJ. 5 Data related to the expected sales of two types of frozen pizzas for Norfolk Frozen Foods Inc. for the current year, which is typical of recent years, are as follows:

Products Unit Selling Price Unit Variable Cost Sales Mix 12” Pizza $12 $3 30%

16” Pizza 15 4 70%

The estimated fixed costs for the current year are $46,800.
Instructions 1. Determine the estimated units of sales of the overall (total) product, E, necessary to reach the break-even point for the current year.
2. Based on the break-even sales (units) in part (1), determine the unit sales of both the 12 pizza and 16 pizza for the current year.
3. Assume that the sales mix was 50% 12 pizza and 50% 16 pizza. Compare the break-even point with that in part (1). Why is it so different?