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