What is the breakeven point for Emma's business now? The total number of units that must be sold to break even in a multiproduct company depends on the sales mix. For Emma, this is the combination of the number of units of GMAT Success sold and the number of units of GRE Guarantee sold. We assume that the budgeted sales mix (60 units of GMAT Success sold for every 40 units of GRE Guarantee sold, that is, a ratio of 3:2) will not change at different levels of total unit sales. That is, we think of Emma selling a bundle of 3 units of GMAT Success and 2 units of GRE Guarantee. (Note that this does not mean that Emma physically bundles the two products together into one big package.)