Q2) complete the following table:

SP VC FC Production CM % %CM
P1 $55 $32 $60,000 420 23.00 0.100%
P2 $62 $44 650 18.00 0.045%
P3 $72 $48 850 24.00 0.039%
P4 $92 $70 600 22.00 0.040%
P5 $75 $46 280 29.00 0.138%
P6 $82 $56 700 26.00 0.045%

WABEP=FC/((%CMp1)+(%CMp2)+…….+(%CMpn))
BEP(unit) WABEP(unit) WABEP($) Product share
$2,608.70 $14,753,096.74 $60,260,869.57 16.1%
$3,333.33 $19,535,881.09 $134,333,333.33 19.5%
$2,500.00 $22,860,437.89 $153,000,000.00 34.0%
$2,727.27 $26,876,123.91 $150,545,454.55 22.0%
$2,068.97 $32,716,909.44 $43,448,275.86 13.5%
$2,307.69 $132,461,538.46 $132,461,538.46 30.3%