CVP Analysis

Deb is setting up a business printing newspaper and magazines. The following cost information is available

Newspaper Magazine
sp 3 4
Direct Mat
Paper 0.4 0.5
ink 0.2 0.3

Direct Labour 0.6 0.8
Variable OH 0.3 0.45
Fixed OH 0.9 0.8

Profit/unit 0.6 1.15

Bdgt production 1000 units/week 3000 units/month

Deb is going to start by only printing newspapers.

How many units needs to be sold to breakeven?

Answer calculated FC as =(52 x 1000 x 0.9)+(3000, x 0.8 x 12) =75600.

What I don’t understand is where the 52 and 12 is coming from and also why we are not multiplying newspaper production by 4 weeks since the we’re working in weeks.

Please help.