So here is the question and the answer. Where did the 75% and the 90% come from?

Exercise 3 (Weight 25%) You are given the following information for a company for the year 2022: Prod 1 200 Prod 2 100 50% 10 000 40% 20 000 Price per unit CMR (Contribution margin rate) Quantity sold Variable costs Direct materials Fixed cost Indirect Warehouse Indirect Production Indirect Admin I 500 000 2 000 000 750 000 The allocation basis is as follows: Warehouse Production S&Adm Direct materials Number units Total production cost a) b) c) What is the absorption cost for both products per unit? What is the company's profit if sales of product 2 increases to 30000 units? What is the company's break-even sales level? Solution: Prod 1 Prod 2 100 200 75 % 90% 10000 20 000 30 000 C1000 000,00 4 000 000,00 5 000 000,00 Price per unit CMR (Contribution margin rate) Quantity sold Revenue Variable costs Direct materials Fixed cost Indirect Warehouse Indirect Production Indirect Admin 250 000,00 400 000,00 550 000,00 500 000 2000 000 C 750 000 Profit C1 100 000,00 Warehouse Production Admin Indirect variable cost Indirect fixed cost 500 000 2 000 000 750 000 Activity Activity DM e Units 650 000,00 Total cost 30 000 3 150 000,00 Variable rate Fixed rate 76,9% 66,66666667 23,8% Absorption cost Prod 1 Prod 2 100 Prod 1 Prod 2 1000000 200 4 000 000 5000 000 25 20 250 000 400 000 650 000 Price Variable costs Direct materials Fixed cost Indirect Warehouse Indirect Production Total production cost Indirect Admin Absorption cost Profit per unit 15,4 56,7 102,1 19,2 66,7 1109 26,4 137,3 -37,3 192 308 666 567 1108 974 264042 1373 016 -373 016 307692 1333 333 2041 026 485958 2526 984 1473 016 500 000 2000000 3 150 000 750 000 3 500 000 1100 000 243 126,3 73,7 Only difference is that VC for product 2 will increase from 400.000 to 600.000, and revenue will increase to 6.000.000 for prod. 2. This is will therefore increase total profits by 2 mill-0,2 mill-1.8 mill. New total profit will be 1,1 mill-1,8 mit 2,9 mill. Breakeven "=FC / CMR FC CMR Break even 3 250 000 0,87 3735 632