BEP: (MULTIPLE PRODUCTS)

a) BSBA-FM, Inc. manufactures and sells products A, B, and C with unit selling prices of P20, P40, and P40, and with unit variable costs of P12, P18, and P26, respectively. They are sold in the ratio of4:1:3. The total fixed cost amounted to P960,000. Compute the breakeven point in pesos and in units.

B) BSBA-FM-SATELLITE, Inc. manufactures and sells products C, D, E , F, and G with unit contribution margin of P 10, P 20, P30, P40, and P50, respectively. Total fixed costs amounted to P1,750,000 for the whole year. Sales mix are 5:4:3:2:1, respectively. Compute the breakeven point in units and in pesos. Prove your answer assuming unit selling prices are P20, P45, P50, P65, and P90, respectively.

C) BSBA-MAIN, Inc. manufactures and sells products X, Y, and Z. The other information is

given below:

Products______________

X___ Y____Z____

Unit selling priceP40P20 P40

Unit variable cost201030

Fixed cost P 20,000P 10,000P 22,000

Sales mix325

REQUIRED: Determine:

a. Sales in units and pesos to earn a profit before tax of P312,000.

b. Sales un units and pesos to earn a net profit after tax of P424,320. Income

tax rate is 32%. Prove your answer.