Assess students' ability to apply break-even and contribution margin analysis to small business profit scenarios: compute contribution margin per unit and ratio, determine break-even point in units and revenue, calculate margin of safety and target‑profit sales, analyze effects of changes in price, variable cost, and fixed cost, and interpret results to recommend pricing, cost-control, or sales-mix actions; include single‑ and multi‑product word problems requiring calculations and written justification of conclusions.