Explain how a shift in the sales mix could result in both a higher break-even point and a lower net income. Why do companies use predetermined overhead rates rather than actual manufacturing overhead costs to apply overhead to jobs?

Cost-Volume-Profit (CVP) Briefly describe this concept and identify a professional situation in which you foresee yourself using or applying this issue or concept.

2.Explain how a shift in the sales mix could result in both a higher break-even point and a lower net income.
Why do companies use predetermined overhead rates rather than actual manufacturing overhead costs to apply overhead to jobs?