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Build a break-even analysis tool for business planning. Calculations: 1. Fixed costs (rent, salaries, software). 2. Variable costs per unit (COGS, commissions). 3. Price per unit and contribution margin. 4. Break-even point in units and revenue. 5. Margin of safety percentage. 6. Profit/loss at different volume scenarios. Create interactive calculator with charts showing break-even point visually. Include what-if analysis for pricing and cost changes. Provide interpretation guide for non-financial users.