This is a picture of my whole question.

Belmain Co. expects to maintain the same inventories at the end of 2016 as at the beginning of the rear. The total of all production costs for the year is therefore assumed to be equal to the cost of goods sold. With this mind, the various department heads were asked to submit estimates of the costs for their departments during the year. A summary report of these estimates is as follows: It is expected that 12,000 units will be sold at a price of $240 a unit. Maximum sales within the relevant range are 18,000 units. Assume that the sales mix was 50% 12" pizza and the break-even point with that in part (1). Why is it so different