When would you use single product or multiproduct break-even

analysis? Illustrate with examples. 

Break even analysis is the point where the company is neither in profit nor in loss. That means
the cost of good is as equal as cost of selling price of that good.
Let, us say cost of good is $100 and we sold it in same price i.e. $100, and then the profit is zero,
which is the breakeven point.
We can calculate single product breakeven point in two-method i.e.
1. Equation method
2. Contribution method
Example of single product break-even point.
Income statement
Sales revenue 2,00,000
Less: variable cost (1,20,000)

Contribution margin 80,000

Less: Fixed cost (48,000)

Net income before tax 32,000

1. Equation method
Given,
SR=Sales Revenue
VC=Variable Cost
FC=Fixed Cost
NI=Net Income
Formula,
SR-VC-FC=NI
Or, x-0.6x-48,000=0
Or, x=48,000/0.4
Therefore, x=1,20,000