Construct a detailed cost-volume-profit (CVP) analysis for Microsoft's software division, including a narrative explaining the relationships between fixed costs, variable costs, selling price per unit, and the breakeven point. Use actual figures: fixed costs of $1,000,000, variable costs per unit of $20, and a selling price per unit of $100. Analyze how changes in sales volume impact profitability, including a discussion on margin of safety and contribution margin.