Page 88 - 5.2 i. Manac Costing ITC Summarised Notes
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ITC EXAM PREP
Example – BEP with 2 products
(a) Breakeven point in units
= Total fixed costs / weighted contribution per unit
= 2 431 000 / 79.78
= 30 472 units
Fixed costs:
Factory overhead (R1 385 000 x 60%) = R 831 000
Selling and admin (R2 400 000 x 2/3) = R1 600 000
R2 431 000
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