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

Item	Amount ($)
Selling Price per Unit	$200
Variable Cost per Unit	$120
Fixed Costs	$1,000,000

Requirements:

Calculate the contribution margin per unit and contribution margin ratio.

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

Analyze how changes in selling price or fixed costs affect the break-even point.