Imrul Kayas ACA, ACGA, Mobile No: 01737231658

Faculty Teacher, Creative Professional Coaching

Math: Multi Product
Company A produces two product, product X and product Y.
Budgeted information:
Product- X Product- Y
Sales price $50 $60
Variable cost $30 $45
Contribution per unit $20 $15
Budgeted sales in unit 20000 10000
Fixed overhead costs 200000
Calculate: BEP in unit & BEP in sales.
Solution:
¿ cost
BEP in unit = weighted average contribution per unit

¿ cost 200000
200000
= Total contribution = 20000 ×20+ 1000× 15 = 18.3 4 = 10905 units
Total unit 20000+ 10000
Rough
No. of units sold to be BEP in unit: Product X: Product Y
2 20000:10000
X= 10905× 3 =727 0 units
2:1
1 2 1
Y= 10905× 3 =363 5 units :
3 3

¿ cost
BEP in sales = weighted average contribution ratio

¿ cost 200000
200000
= Total contribution = 20000 ×20+ 1000× 15 = 0.34375 = 581818 Tk
Total revenue 20000 ×50+10000 × 60

BEP in sales:
2
X= 581818× 3 =¿387879 Tk

1
Y= 581818× 3 =193939 Tk
 Imrul Kayas ACA, ACGA, Mobile No: 01737231658
Faculty Teacher, Creative Professional Coaching

Math: Multi Product

Company A produces two product, product X and product Y.
Budgeted information:
Product- X Product- Y
Sales price $50 $60
Variable cost $30 $45
Contribution per unit $20 $15
Budgeted sales in unit 20000 10000
Fixed overhead costs 200000
Calculate: BEP in unit & BEP in sales.
Solution:
¿ cost
BEP in unit = weighted average contribution per unit

¿ cost 200000
200000
= Total contribution = 20000 ×20+ 1000× 15 = 18.34 = 10905 units
Total unit 20000+ 10000
Rough
No. of units sold to be BEP in unit: Product X: Product Y
2 20000:10000
X= 10905× 3 =7270 units
2:1
1 2 1
Y= 10905× 3 =3635 units :
3 3

BEP in sales = $ (7270x50+3635x60)

= $ 581,600