# Cost-Volume-Profit (CVP) Analysis at Nike Values: Selling Price per Unit: $100 Variable Cost per Unit: $60 Fixed

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## Question:

**Cost-Volume-Profit (CVP) Analysis at Nike**

**Values:**

- Selling Price per Unit: $100
- Variable Cost per Unit: $60
- Fixed Costs: $1,000,000
**Requirements:**

- Calculate the breakeven point in units and dollars using CVP analysis.
- Determine the contribution margin per unit and ratio.
- Discuss how changes in selling price or variable cost affect profitability.
- Recommend pricing strategies to increase profitability at Nike.