Conduct a cost-volume-profit analysis for Starbucks' new beverage line.

Identify fixed and variable costs for the new beverage.

Calculate the break-even point in units and dollars.

Analyze the impact of a price increase on the break-even point.

Recommend pricing strategies to optimize profit margins.

Cost Components	Fixed Costs ($)	Variable Costs per Unit ($)
Beverage Production Costs	$100,000,000	$3