Assess students' ability to apply cost–volume–profit (CVP) analysis and contribution margin concepts to short-term production, pricing, and break-even decision-making. Scope includes computing break-even units and dollars, margin of safety, target-profit volumes/prices, assessing effects of changes in fixed and variable costs, simple multi-product sales-mix calculations, and evaluating special orders or short-run capacity constraints. Require quantitative calculations, basic sensitivity ("what-if") analysis, and concise recommendation of actionable decisions based on results.