Conducting a cost-volume-profit analysis for a manufacturing company, the following data is available:

Description	Amount ($)
Sales Revenue	50,000
Variable Costs	20,000
Fixed Costs	15,000

Your requirements are as follows:

• Calculate the contribution margin ratio.
• Determine the breakeven point in units and sales dollars.
• Prepare a breakeven analysis table.
• Provide a paragraph interpreting the breakeven results.
• Discuss the implications of the breakeven analysis on pricing strategy.
• Include a bullet list of recommendations based on the analysis.