CVP analysis (multi-product)

(1) You mean to say that calculate the Total BE revenue using average C/S ratio and divide with the Total Revenue of all the products and spread each revenue to each product using sales ratio. Then dividing each product revenue by the selling price for each product will give us Breakeven units.

Products—————C———–V————P———Total
Sales revenue—–24000—–28800—–31800—-136800

C/S ratio for BE revenue = $8000 / 0.303 = $26,402

Divide this by total sales revenue and spead each product sales revenue using sales ratio:

BE revenue of product C = ($26,402 / $136,800) x $24,000 = $4632
BE revenue of product V = ($26,402 / $136,800) x $28,800 = $5558
BE revenue of product P = ($26,402 / $136,800) x $84,000 = $16,212

BE units of Product C = ($4632 / $5) = 926.4 units
BE units of Product V = ($5558 / $6) = 926.3 units
BE units of Product P = ($16212 / $7) = 2316 units
Total BE units = 4168.7 units

(2) You emphasize the contribution to sales ratio to calculate Breakeven revenue in two ways but I don’t know whether it is the same as the weighted average contribution margin or not! If not please elaborate on that.

Is it correct to calculate Be units using weighted avg C/S ratio like this way?

Products————————-C———-V———–P———–Total
Units—————————-4800——4800——12000——21600
Sales mix————————22%——22%——-56%——-100%
Contribution——————-$1.25—–$0.75——$2.65
Weighted Avg C/S ratio—-$0.275—-$0.165—-$1.484—–$1.924

Total BE units = $8000 / $1.924 = 4158

BE units to Product A = 4158 x 22% = 914.76
BE units to Product B = 4158 x 22% = 914.76
BE units to Product C = 4158 x 56% = 2328.48
Total BE units = 4158

Both approaches will give the same answer but a little difference due to rounding. [correct?]

I apologize to ask such a lengthy question.