Answer:
Answer 1. 
DVD	Equipment Set	Yoga Mat 
Sale in Units	13500	4500	9000 
Sale Mix	3	1	2 
Sales Mix Ratio = 3:1:2 
Answer 2. 
Let the Break Even Sales = X Units 
Therefore, Linear equation of BEP: 
3/6 X (8-4) + 1/6 X (25-15) + 2/6 X (16-9) = 119520 (Fixed Costs) 
X = 19920 Units 
BEP of 
DVD = 19,920 Units X 3/6 = 9960 Units 
Equipment Set = 19,920 Units X 1/6 = 3320 Units 
Yoga Mat = 19920 Units X 2/6 = 6640 Units 
Answer 3. 
DVD	Equipment Set	Yoga Mat	Total 
Sale in Units 13,500 4,500 9,000 27,000 
SP 8 25 16 
Sales in $ 108,000 112,500 144,000 364,500 
Less: Variable Costs 54,000 67,500 81,000 202,500 
Contribution 54,000 45,000 63,000 162,000 
Contribution Margin Ratio	50.00%	40.00%	43.75%	44.44% 
Contribution Margin Ratio = Contribution / Sales 
Overall Break Even Sales Revenue = $119520 (Fixed Costs) / 44.44% (Contribution Margin Ratio)
Overall Break Even Sales Revenue = $268,920 
Answer 4. 
Margin of Safety = Sales - BES 
Margin of Safety = $364,500 - 268920 = $95,580
Explanation: