Starbucks conducts a break-even analysis for a new coffee blend. In August 2040, the following data is provided:

• Fixed Costs: $1,000,000
• Variable Cost per Unit: $3
• Selling Price per Unit: $5

Requirements:

• Calculate the break-even point in units.
• Determine the break-even point in dollars.
• Prepare a break-even chart.
• Analyze the impact of changes in variable costs on the break-even point.