break even point

This is all explained in my free lectures on cost-volume-profit analysis. The lectures are a complete free course for Paper PM and cover everything needed to be able to pass the exam well.

Hi John, For Multi products, to calculate the BEP in units or value, why we need to assume that the budget mix production remains unchanged?) what is this mean?

We do not always assume that the mix stays unchanged - it depends on the question. Please do watch my free lectures on CVP analysis because I do explain what we mean by keeping the mix unchanged and when it is that we assume this.