Break even analysis?

Question

If I have three product line belts and a fixed cost of 255,000$ how do a calculate the break even point with the three belts 3 different contribution margins, and different unit productions

Heres the numbers.

Line 1 has a contribution margin of 3$ and produces 20,000 units

Line 2 has a contribution margin of 2$ and produces 80,000 units

Line 3 has a contribution margin of 1$ and produces 100,000 units

the calculation for the break even point is

fixed costs/unit contribution margin

Thanks!

Answer 1

total contribution per line = unit contribution x production volume

divide each total contribution into fixed cost.    you break even for each production line at that point.  in the real world you'll have a product mix of all three production units dictated by demand presumably.

Answer 2

Given this mix and all three lines running at same relative pace, etc. the breakeven point is:

159,375 units.

Add the contr margins for all lines together:

60,000 + 160,000+ 100,000 =  $320,000 cm.

320,000 / 200,000 units = $1.60 cm per unit.

$255,000 FC / $1.60 cm per unit = 159,375 units to Breakeven.