1. Starbucks analyzes CVP for coffee (fixed costs $1,000,000, variable $2/unit, selling $5/unit) and pastries (fixed $500,000, variable $1.5/unit, selling $4/unit).
   • Requirements:
     • Calculate the break-even point in units for each product.
     • Determine the combined break-even point.
     • Prepare a profit-volume chart.
     • Analyze the impact of changes in sales mix on the break-even point.