Assess students' ability to apply cost–volume–profit (CVP) analysis and breakeven calculations to determine optimal pricing and product mix in single- and multi-product scenarios. Scope includes computing contribution margin per unit and ratio, breakeven points (units and sales dollars), target profit requirements, margin of safety, and analyzing product mix under capacity or resource constraints; problems will supply fixed and variable costs, selling prices, and demand or constraint data — students must perform calculations, compare alternatives, and justify quantitative recommendations.