Question: Hello, please help to solve this Question, part (c). Thank you in advance, My answer was as follows, but (c) is wrong): (a1) Calculate weighted-average
Hello, please help to solve this Question, part (c). 
Thank you in advance,
My answer was as follows, but (c) is wrong):
(a1) Calculate weighted-average unit contribution margin.
Weighted average unit contribution margin = Unit contribution margin* Sales mix = ($48*33%) + ($18*40%) + ($44*27%) = 15.84 + 7.2 + 11.88 = $34.92 per unit
(a2) Compute the break-even point in units for the company.
Break-even point in sales units= Fixed costs/ Weighted average unit contribution margin
$677,448 / 34.92 per unit = 19,400 units
(b) Determine the number of units to be sold at the break-even point for each product line.
Number of units to be sold at the break-even point for each product line = Break-even point in sales units * Sales mix
Shoes = 19,400 units*33% = 6,402 shoes
Gloves = 19,400 units*40% = 7,760 gloves
Range finders =19,400 units*27% = 5,238 range finders

(c) Verify that the mix of sales units to be sold at the break-even point for each product line will generate a zero net income.
| WATERWAY GOLF ACCESSORIES | ||
| CVP INCOME STATEMENT | ||
| PARTICULARS | AMOUNT | |
| $ | ||
| Sales-Shoes | $106*6,402 | = $678,612 |
| Sales-Gloves | $30*7,760 | = $232,800 |
| Sales-Range finders | $245*5,238 | = $1,283,310 |
| Total sales | 2,194,722 | |
| Less:- Variable costs | (6,402*$58)+(7,760*$12)+(5,238 *$201) 371,316 + 93,120 + 1,052,838 | 1,517,274 |
| Contribution | 677,448 | |
| Less:- Fixed costs | 677,448 | |
| Net income | 0 | |
Sunland Golf Accessories sells golf shoes, gloves, and a laser-guided range-finder that measures distance. Shown below are unit cost and sales data Sales mix is determined based upon total units sold. Pairs of Shoes Pairs of Gloves Range- Finder $106 $30 $245 58 12 201 Unit selling price Unit variable costs Unit contribution margin Sales mix $48 $18 $44 33 % 40 % 27 % Fixed costs are $677,448. (21) Your answer is correct. Calculate weighted average unit contribution margin (Round answer to 2 decimal places eg. 10.25.) Weighted average unit contribution margin $ 34.92 e Textbook and Media Attempts: 1 of 3 used (22) Your answer is correct. Compute the break-even point in units for the company. Break-even point 19,400 units (b) Your answer is correct. Determine the number of units to be sold at the break-even point for each product line. Break-even point in units Shoes 6,402 pairs of shoes Gloves 7.760 pairs of gloves Range Finders 5.238 range-finders eTextbook and Media Attempts: 1 of 3 used (c) Your answer is partially correct. Verify that the mix of sales units to be sold at the break-even point for each product line will generate a zero net income. SunlandGolf Accessories CVP Income Statament Contribution Margin - Shoes $ 678,612 Contribution Margin- Gloves 232,800 Contribution Margin-Range-Finders 1 283,310 Total Sales 2.194.722 Variable Costs 1,517 274 Net Income (Loss) $ 0
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