I don't understand why the result is giving me wrong.
Here are my computations:
1) BEP units = FC / Average CMunit
FC= 36000 + 34560 = 70560
Average CMunit: Chip - 18000/12500 = 1,44€ ; Peanuts - 108000/37500 = 2,88€
Chip - 25% of the units sold ; Peanuts - 75% of the units sold
Average CMunit = 0,25*1,44 + 0,75*2,88 = 2,52€
BEP units = 70560 / 2,52 = 28 000 -> Peanuts: 0,75*28000 = 21000
Peanuts Revenues = 21000* 2,88 = 60480#