Test students' ability to apply cost–volume–profit (CVP) analysis to compute break-even and target-profit sales in both units and sales dollars using contribution margin per unit and contribution margin ratio; include scenarios where selling price, fixed costs, or variable cost per unit change, require recalculation and brief sensitivity (what‑if) analysis, and ask for interpretation of managerial implications. Suitable for Grades 9–12; medium difficulty, application-level.