Free Cost–Volume–Profit Analysis Learning Path
The break-even workshop

GOAL
Calculate contribution, break-even volume and margin of safety, then test a price reduction without confusing revenue and profit.

START
Read workbook.html, inspect case-data.csv, complete the five stage outputs, then the capstone. Use evidence-log.csv to record only actions actually performed.

CASE
A learning club sells a workbook for 25 teaching units. Variable cost is 10 per copy and monthly fixed cost is 900. The planning case is 80 copies. Capacity, tax and mixed products are excluded so the relationship can be inspected clearly.

TOOLS
Percentages and multiplication. Use a calculator or spreadsheet; this is a fictional single-product case.

LOCAL COMMANDS / OPENING
Open workbook.html in a browser; complete the case-specific worksheets in your preferred free editor or on paper.

ASSESSMENT
Score at least 80/100, supply every required artifact, and satisfy the path-specific critical condition. Rework missing evidence before marking complete.
Critical condition: Every break-even quantity is verified against revenue and total cost, with whole-copy rounding made explicit.

SOURCE COURSES
CIMA P1 Management Accounting: Free Course — https://wikifree.com/courses/free-opentuition-cima-p1-management-accounting/

RIGHTS AND SCOPE
Original WikiFree teaching case and exercises. All case data are synthetic. Provider lessons are linked, not redistributed. No certificate, real project delivery or unperformed runtime test is claimed.
