No.

1 Attaches to the faunchet Pitches cum filter

Selling price $150 $160
Variable cost per unit $90 $80
Contribution margin per unit $60 $80

Contribution margin of bundle $360

(2x60+3x80)
Breakeven point in the bundle 3500 bundles
(1,260,000÷360)
Breakeven point in units attache to the fauchet and pitcher cum filter
Attaches to the faunchet 7000 units
(3500×2)
Pitcher cum filter 10,500 units
(3500×3)
Total number of unit attach and pitcher 17,500 units

Breakeven point in unit attach and pitcher

Attaches to the faunchet $1,050,000
(7000×150)
Pitcher cum filter $1,680,000
(10500×160)
Breakeven revenue $2,730,000

Alternatively, weighted average contribution margin per unit

(2×60)+(3×80)÷5 $72
Breakeven point 17,500 units
(1260000÷72)
Attaches to the faunchet 7000 units
(2÷5×17500)
Pitcher cum filter 10,500 units
(3÷5×17500)
Breakeven point in dollar
Attaches to the faunchet $1,050,000
(7000×150)
Pitcher cum filter $1,680,000
(10500×160)

No.2 Attaches to the faunchet Pitches cum filter

Selling price $150 $160
Variable cost per unit $85 $70
Contribution margin per unit $65 $90

Contribution margin of bundle $400

(2x65+3x70)
Breakeven point in the bundle 3750 bundles
(1,500,000÷360)
Breakeven point in units attache to the fauchet and pitcher cum filter
Attaches to the faunchet 7500 units
(3750×2)
Pitcher cum filter 1125 units
(3750×3)
Total number of unit attach and pitcher 18,750 units

Breakeven point in unit attach and pitcher

Attaches to the faunchet $1,125,000
(7500×150)
Pitcher cum filter $1,800000
(11250×160)
Breakeven revenue $2,925,000

Alternatively, weighted average contribution margin per unit

(2×65)+(3×70)÷5 $8
Breakeven point 187,500 units
(1500000÷8)
Attaches to the faunchet 75,000 units
(2÷5×187500)
Pitcher cum filter 112,500 units
(3÷5×187500)
Breakeven point in dollar
Attaches to the faunchet $1,125,000
(7500×150)
Pitcher cum filter $1,8000,000
(112500×160)

No.3
Operating income using old equipment 360x-$1,260,000
Operating income using new equipment 400x-$1,500,000
At point indifferent 6000 bundles
(360x-$1260000=400x-$1500000)
(40x=$240000)

Attaches of the faunchent 12,000 units

(6000×2)
Pitcher cum filter 18,000 units
(6000×3)
Total number of unit 30,000 units

Ketika total penjualan kurang dari 3000 unit (6000 bundles)

360x-$1260000>400x-$1500000, maka rom filter lebih bagus memakai barang yang lama
Ketika total penjualan lebih dari 3000 unit (6000 bundles)
400x-$1500000>360x-$1260000, maka rom filter lebih baik membeli barang yang baru

Total penjualan 28000 unit, maka rom filter harus membeli barang yang baru