Use CVP analysis to determine breakeven points and profitability.

Product Details	Selling Price ($)	Variable Cost per Unit ($)	Fixed Costs ($)
Product X	$120	$80	$300,000
Product Y	$180	$120	$400,000

Requirements:

Calculate the contribution margin per unit for each product.

Determine the breakeven point in units and sales dollars for both products.

Evaluate the impact of changes in selling price or cost on profitability.