Use CVP analysis to make a pricing decision for a retail product.

Product Details	Selling Price per Unit ($)	Variable Cost per Unit ($)	Fixed Costs ($)
Product X	$100	$60	$200,000
Product Y	$150	$80	$300,000

Requirements:

Calculate the contribution margin per unit and contribution margin ratio for each product.

Determine the break-even point in units and sales dollars for Product X and Product Y.

Recommend which product to prioritize based on CVP analysis and strategic objectives.