Dive into a detailed cost-volume-profit (CVP) analysis for Coca-Cola Company's decision to introduce a new line of energy drinks. Assume variable costs per unit amount to $2, fixed costs total $10 million, and the selling price per unit is $4. Conduct breakeven analysis to determine the number of units Coca-Cola needs to sell to cover its costs. Additionally, calculate the contribution margin ratio and discuss how changes in sales volume could impact Coca-Cola's profitability. Analyze the sensitivity of the breakeven point to variations in selling price and fixed costs, and provide recommendations for optimizing the product's pricing strategy and cost structure.