You are on page 1of 2

Multi-product Setting

Weighted Average in Figures


♥WAUCM = based on the sales unit mix
♥WACMR = based on the sales revenue mix

Selling Price
Less: Variable Cost/unit
Unit CM
CM Ratio
S.U Mix
S.R Mix

WAUCM = (Unit CM * S.U Mix) + (Unit CM * S.U Mix)

♥ Compute BEP to get the total sales or sales unit then multiply it on the S.U Mix to get the units per product

♥ When you only know the CMR.


BEP in Sales = Total FC / WACMR
♥ Then multiply the S.R Mix to the BEP in Sales.
♥ BEP in Sales divided by the Selling Price to get the total units per product

Sales Mix
Selling Price * Sales Mix = Total
Sales Mix % = Total / Total of Total

Weighted CMR
Add both S.R Mix
units per product

You might also like