Conduct CVP analysis and determine the break-even point in sales dollars.

Item	Amount ($)
Selling Price per Unit	$500
Variable Cost per Unit	$300
Fixed Costs	$2,000,000

Requirements:

Calculate the contribution margin per unit and contribution margin ratio.

Determine the break-even point in sales dollars and units.

Analyze the sensitivity of the break-even point to changes in selling price and fixed costs.