1. A manufacturing company incurs costs for producing a new product: Fixed costs $200,000, variable costs $30/unit, selling price $50/unit, expected sales volume 10,000 units.
   • Requirements:
     • Determine the cost behavior (fixed, variable, or mixed) for the production costs.
     • Calculate the contribution margin per unit and total contribution margin.
     • Perform a break-even analysis in units and sales dollars.
     • Recommend whether the company should introduce the new product based on cost-volume-profit analysis.
     • Discuss how sensitivity analysis could affect decision-making for product introduction.