F5 Cost volume profit (CVP) analysis（三）

Mechanic

1. 多产品的C/S ratio
在盈亏平衡状态下的收入，可以利用Fixed costs/Average C/S ratio 来计算，这是和Fixed costs/Contribution per mix并行的另一种方法。之前已经为学员们介绍过了C/S ratio也叫Profit/volume ratio和P/V ratio。
现在那同样一道题，为学员们演示一下求解的过程。
PL produces and sells two products. The M sells for $7 per unit and has a total variable cost of $2.94 per unit, while the N for $15 per unit and has a total variable cost of $4.5 per unit. The marketing department has estimated that for every five units of M sole, one unit of N will be sold. The organization’s fixed costs total $36,000.
第一步，计算产品组合的销售收入，5