ABC Limited manufactures and sells four types of products under the brand names A, B, C, and D. The sales mix in value comprises 33.33%, 41.67%, 16.67%, and 8.33% of products A, B, C & D respectively. The total budgeted sales (100%) are 60 lacs per month. The operating costs are: Product A Product B Product C Product D

Variable costs (% of the selling price) 60 68 80 40

The fixed costs incurred by ABC Ltd. are Rs 14.70 lakh per month. Based on the above information calculate the contribution margin for the firm on a product basis and the overall breakeven point.