Data related to the expected sales of two types of frozen pizzas for Delicious Frozen Foods Inc. for the current year, which is typical of recent years, are as follows:

The estimated fixed costs for the current year are $26,400.
1. Determine the estimated units of sales of the overall product necessary to reach the break-even point for the current year.
2. Based on the break-even sales (units) in part (1), determine the unit sales of both the 12'' pizza and 16" pizza for the current year.
3.  Assume that the sales mix was 40% 12'' pizza and 60% 16'' pizza. Compare the break-even point with that in part (1). Why is it so different?

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Unit Selling Price Products 12" Pizza 16" Pizza Unit Variable Cost Sales Mix $ 8.00 $2.00 3.00 60% 10.00 40%