Sales Proportion Variable Costs $1,200,000 60% $ 600,000 B 600,000 30 300,000 h10 200,000 10 300,000 $2,000,000 100% $1,200,000 Total fixed costs: $600,000 Compute the company's break-even sales in dollars and the individual products' break- even point, assuming the product mix does not change. CM ratio = 1 $1,200,000 40% $2,000,000 $600,000 Company break-even point $1.500,000 0.4 A $1,500,000 X 60% - $900,000 B $1,500,000 X 30% = 450,000 C$1,500,000 x 10% = 150,000 Individually, 4.19 Andrew Manufacturing, Inc., manufactures two products - Baubles and Trinkets. The following data are projected for the coming year: Baubles Trinkets Total Units Amount Units Amount Amount Sales 10,000 $10,000 8,000 $10,000 $20,000 Fixed cost $ 2,000 $ 5,600 $ 7,600 Variable cost 6,000 3,000 9,000 Total cost $ 8,000 $ 8,600 $16,600 Operating income $ 2,000 $ 1,400 $ 3,400 (a) Determine the break-even sales in units for Baubles, assuming that the facilities are not used jointly. (1) Determine the break-even sales in dollars for Trinkets, assuming that the facilities are not used jointly (c) Calculate the composite unit contribution margin, assuming that consumers purchase composite units of six Baubles and four Trinkets. (d) Determine the break-even units for both products, assuming that consumers purchase composite units of six Baubles and four Trinkets. (e) Calculate the composite contribution margin ratio, assuming that a composite unit is defined as one Bauble and one Trinket. Determine the break-even sales in dollars, assuming that Baubles and Trinkets become one-to-one complements and that there is no change in the company's costs