The following data are available for a Business Unit, where you sell products X, Y and Z: price per unit var. costs per unit percentage of turnover Produkt X Product Y Product Z 1,90 2,50 3,60 0,7 1,4 1,6 20% 50% 30% The fixed costs at location are EUR 20.000 a) Calculate the break-even-turnover for this business unit (7 points) b) Calculate the break-even-turnover in a scenario "Fixed Costs increase by 10%". What is then the increas of the break-even-turnover (4 points) c) Following the numbers in a): What would you recommend to the company in terms of products or product range structure from a cost accounting perspective?