If unit sales prices,unit variable costs and total fixed costs remain the same,but the sales mix changes,there is no effect on the break-even point.

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Quizplus · Accepted Answer

The break-even point is determined by the contribution margin, which is calculated as the difference between unit sales price and unit variable cost. Sales mix affects the contribution margin of different products, and therefore can impact the overall break-even point. If a higher proportion of lower-margin products are sold, the contribution margin will decrease, increasing the break-even point. Similarly, if a higher proportion of higher-margin products are sold, the contribution margin will increase, decreasing the break-even point.

If Unit Sales Prices,unit Variable Costs and Total Fixed Costs