MULTI-PRODUCT COST VOLUME PROFIT ANALYSIS EXERCISE ONE The Young Manufacturing Company produces the following three products: Hammers Screwdrivers Saws Selling price per unit R40 R16 R50 Variable costs per unit g g __0 Contribution per unit =4 Fixed costs are R76,000 per year. Fifty per cent of all sales in units are hammers, 30 per cent are screwdrivers, and 20 per cent are saws. REQUIRED: Calculate the following values: a. Break-even point in total units b. Number of hammers that will be sold at break-even c. Total sales in units to obtain a before-tax profit of R19,000