Cobblestone, Inc. is a new company, which plans to make decorative planters in two sizes: large and small.

The current budget plan for the first year of operations provides the following information:

Small Large

Budgeted #of Units 3,600. 1,200

Revenue per unit. $20 $30

Variable cost per unit. $14 $18

Fixed cost per unit

(based on budgeted units)$9 $13

Required

Show two ways to calculate the break-even point for this multi-product scenario, and identify the assumption each method is most susceptible to.