Assess students' ability to apply break-even and contribution-margin analysis to small business pricing and production decisions. Scope: calculate break-even point (units and dollars), contribution margin per unit and ratio, margin of safety, and required sales to achieve a target profit; analyze how changes in price, variable or fixed costs, and sales mix affect profitability; interpret results and provide concise written recommendations for pricing or production adjustments using supplied cost and sales data (single-product and simple multi-product scenarios).