1. A retail chain sells two products: Product X selling price $50/unit, Product Y selling price $30/unit. Variable costs $20/unit for Product X, $15/unit for Product Y, fixed costs $100,000.
   • Requirements:
     • Calculate the contribution margin per unit and total contribution margin for each product.
     • Determine the break-even point in units and sales dollars considering both products.
     • Perform a sensitivity analysis assuming a 10% increase in fixed costs.
     • Recommend pricing and sales strategies to maximize overall profitability.
     • Discuss the implications of product mix and cost structure on cost-volume-profit analysis.