The lowest breakeven point

This question is in the BPP text book and I didn’t quite understand what its meant by the lowest breakeven point .
Sutton produces four products. Relevant data is shown below for period 2.
C/S ratio
Maximum sales value Minimum sales value
Product M
5%
$200,000 $50,000
Product A
10%
$120,000 $50,000
Product R
15%
$200,000 $20,000
Product P
20%
$180,000 $10,000
The fixed costs for period 2 are budgeted at $60,000.
Required
Fill in the blank in the sentence below.
The lowest breakeven sales value, subject to meeting the minimum sales value constraints, is $………….
The solution is:
The correct answer is $390,000.
Breakeven point occurs when contribution = fixed costs.
? Minimum breakeven point occurs when contribution is $60,000. Contribution achieved from minimum sales value
M 5% ? $50,000 A 10% ? $50,000 R 15% ? $20,000 P 20% ? $10,000
$
2,500 5,000 3,000 2,000
12,500
Product P has the highest C/S ratio and so should be produced first (as it earns more contribution per $ of revenue than the others).
Contribution from sales of P between minimum and maximum points = $170,000 × 20% = $34,000 ? Required contribution from Product R (which has the next highest C/S ratio)
= $(60,000 – 12,500 – 34,000) = $13,500
Revenue from Product R of $13,500/0.15 = $90,000 will produce $13,500 of contribution. ? Lowest breakeven sales
= $130,000 (minimum sales) + $170,000 (from P) + $90,000 (from R) = $390,000

Thank you in advance