Perform a comprehensive cost-volume-profit (CVP) analysis for LMN Corporation considering its multiple products, Product A and Product B, using the following data:

• Product A:
  • Selling Price per Unit: $100
  • Variable Cost per Unit: $60
  • Fixed Costs: $20,000
• Product B:
  • Selling Price per Unit: $150
  • Variable Cost per Unit: $90
  • Fixed Costs: $30,000

Requirements:

1. Calculate the Breakeven Point:

   • Determine the breakeven point in units and dollars for each product.
   • Present the calculations in a detailed table format:

   Product	Breakeven Point (Units)	Breakeven Point (Dollars)
   A
   B

2. Analysis Presentation:

   • Prepare a comprehensive analysis presentation including:

     • Detailed tables showcasing breakeven points for each product.
     • Discussion on the implications of the CVP analysis for product pricing and profitability.

   • Use bullet points to highlight key insights and findings:

     • Product A requires selling [X] units to cover fixed costs, while Product B needs to sell [Y] units.
     • The analysis reveals that Product B has a higher breakeven point due to its higher variable costs.
     • Discuss potential pricing strategies for each product based on the CVP analysis.
     • Explore the impact of different sales volume scenarios on overall profitability.

3. Discussion of Implications:

   • Discuss in detail the implications of the CVP analysis for LMN Corporation:

     • How can the company optimize its product mix to maximize profitability?
     • What pricing strategies can be implemented to improve margins?
     • Consider the long-term implications for the company's growth and competitiveness.

   • Use bullet points to structure your discussion:

     • Adjustments in production levels may be necessary to achieve optimal profitability.
     • Implementing cost-saving measures can help reduce fixed costs and improve overall margins.
     • Product A may benefit from a price increase or cost reduction to improve its contribution margin.
     • Evaluate the potential impact of changes in variable costs on product profitability.