Changes in sales mix

XYZ Ltd produces two products and the following budget applies for 2001:

Product X

Product Y

(£)

(£)

Selling price

6

12

Variable costs

2

4

Contribution margin

4

8

Fixed costs apportioned

£100000

£200000

Units sold

70000

30000

You are required to calculate the break-even points for each product and the company as a whole and comment on your findings.