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ABC Ltd manufactures and sells four types of products under the brand names of A, B, C & D. The sales mix in value comprises 33.33%, 41.67%, 16.67%, 8.33% for products A, B, C &=D respectively. The total budgeted sales (100%) are 100,000 per month. Operating costs are: Variable costs as per cent of selling price:
Product
A 40,
B 48,
C 30,
D 20.
Fixed costs AED 14,700 per month.
Problem 1: Calculate the break-even point for the products on an over-all basis
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