Example:

Product A

Product $B$

Selling price per unit

Number of units sold

Variable cost per unit

$12$

$16$

$8,000$

$10,000$

$9\mathrm{.}6$

$10$

Annule Fixed Costs $=61,875$ Dollars $.$

Required: Determine the break$-$even point $($units & value $).$