Q4 Multi-product break-even analysis Goodwill Ltd produces two products and the following budget applies for 2010: () Revenue Variable costs Contribution Units sold Product A Product B () 32,000 72,000 12.000 36,000 20,000 36,000 4.000 6,000 The total fixed costs estimated for 2010 are 30,000, and will be apportioned to the two products based on the volume of sales. Required: a) to calculate the break-even points for each product and the company as a whole