Enugu Coal Mining Company produces two products, Alpha and Beta, in a sales mix ratio of 3:2 respectively. Alpha has a contribution of ₦400 per unit and Beta has a contribution of ₦600 per unit. Total fixed costs are ₦5,000,000 per annum. What is the breakeven point in total units?

Weighted average contribution per unit = (3 × ₦400 + 2 × ₦600) ÷ 5 = (₦1,200 + ₦1,200) ÷ 5 = ₦480. Breakeven point in total units = ₦5,000,000 ÷ ₦480 = 10,417 units (rounded). This approach uses the weighted average contribution based on the sales mix to convert a multi-product problem into a single-product equivalent. Options A and C result from using simple averages or incorrect mix weightings.