Delhi & New Delhi Company Ltd., manufactures and sells four types of products viz. A, B, C and D. The sales mix in value term comprises of:

Products	Percentage
A
B
C
D

The total budgeted sales (100%) are Rs 6,00,000 per month. The operating costs for each product is :
 60% of the Selling Price for product - A
 68% of the Selling Price for product - B
 80% of the Selling Price for product - C
 40% of the Selling Price for product - D
 The fixed costs are Rs. 1,59,000 per month.
(a) Calculate the Breakeven Point for the production on overall basis.
(b) If the sales mix is changed as follows and total sales per month remains at Rs. 6,00,000, calculate the new breakeven point. 

To calculate the breakeven point for the production on an overall basis, we need to determine the contribution margin ratio for each product and then use the weighted average contribution margin to find the breakeven point.

Let's start by calculating the contribution margin ratio for each product:

Product A:
Contribution Margin Ratio = 100% - Operating Cost Percentage = 100% - 60% = 40%

Product B:
Contribution Margin Ratio = 100% - Operating Cost Percentage = 100% - 68% = 32%

Product C:
Contribution Margin Ratio = 100% - Operating Cost Percentage = 100% - 80% = 20%

Product D:
Contribution Margin Ratio = 100% - Operating Cost Percentage = 100% - 40% = 60%

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