Procter & Gamble Co. Procter & Gamble Co. is poised to launch a new detergent product line in the competitive household goods market. As a cost accounting expert, you are tasked with conducting a comprehensive cost-volume-profit (CVP) analysis to inform strategic decision-making. With a selling price per unit of $10 and variable costs amounting to $5 per unit, determine the break-even point in units and dollars for the new product line. Assess the sensitivity of the break-even analysis to changes in variable costs, selling price, and fixed costs, considering different market scenarios. Based on your analysis, provide strategic recommendations to optimize pricing strategies and maximize profitability for the new product line.