(e) Product Blue Product Red                                                                   £                                      £ Selling                                                     £12.00                            £24.00 Variable cost                                          £ 4.00                              £ 8.00 Contribution margin                            £ 8.00                               £16.00 Fixed costs apportioned                     £200,000                          £400,000 Budgeted Sales Units                          140,000                             60,000 Required: Calculate the breakeven points, for each product and the company as a whole and comment on your findings.    Discuss the merits and demerits of the cost volume profit analysis (CVP).