Starbucks Corporation is deliberating the launch of a new specialty coffee blend. The cost accountant has conducted a comprehensive break-even analysis to ascertain the minimum sales volume required to cover both variable and fixed costs. Additionally, a sensitivity analysis was undertaken to evaluate the impact of potential fluctuations in variable costs and selling prices on the break-even point. With the variable cost per unit at $2.50, fixed costs amounting to $1,000,000, and a selling price per unit set at $5, perform the break-even and sensitivity analyses to provide strategic insights into the viability of introducing the new coffee blend.