# Contribution Mix Shift Break-Even Recheck

Recompute break-even when the sales mix changes instead of reusing a single-product ratio.

## Scope
Preparation and review only. No account action or professional decision.

## Inputs
Product prices, variable costs, sales mix shares and fixed costs.

## Workflow
1. Compute contribution per unit for each product.
2. Weight contribution by the documented sales mix.
3. Recompute break-even units under the new mix.
4. Return the recheck without a pricing or cost decision.

## Output contract
product | price | variable_cost | mix_share | weighted_contribution | break_even_units | mix_receipt

## Fictional acceptance test
Fictional products A (price 50, cost 30) and B (price 30, cost 12) at a 50/50 mix give weighted contribution 19. Fixed 950 needs 50 units. An 80/20 mix gives 19.6 and needs 49 units; the single-product ratio would miss the shift.

## Review gates
Keep original values, source IDs and version dates. Unknown facts stay held. Use qualified review for hiring, legal and accounting conclusions. No send, share, sign-in, scheduling, ledger change or payment. Fictional contract review is not a live account compatibility test.

## Method source
https://corporatefinanceinstitute.com/resources/accounting/break-even-analysis/

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