"FoodDelight," a restaurant chain in Russia, is considering introducing a new menu item. The variable cost per serving is estimated at 150 rubles, while the selling price is set at 300 rubles. Fixed costs for the restaurant amount to 500,000 rubles per month. Task students with performing a cost-volume-profit (CVP) analysis to determine the breakeven point in units and sales revenue. Discuss the implications of the analysis for pricing and profitability decisions.