Perform a detailed cost-volume-profit analysis for Procter & Gamble's new product line.

Cost Components	Fixed Costs ($)	Variable Costs per Unit ($)
Production Costs	500,000,000	200

Requirements:

Identify fixed and variable costs for production.

Calculate the break-even point in units and dollars.

Analyze the impact of a price reduction on the break-even point.

Recommend pricing strategies to optimize profit margins.