What problem does it solve? Founders often don't know the minimum sales volume needed to survive, how much cushion exists above break-even, or what a price or cost change does to profit. This Skill turns cost and pricing data into concrete break-even numbers, sensitivity tables, and go/no-go economics for new lines or expansions. ## Core Features & Use Cases - Break-Even & Margin of Safety: Compute contribution margin per unit, break-even units and revenue, and margin of safety, including step-fixed cost tiers. - Price & Cost Sensitivity: Re-compute break-even and profit under candidate price changes (e.g. ±5%, ±10%) or variable/fixed cost changes, showing the volume swing each scenario implies. - Opportunity Go/No-Go: Size a new product line or expansion with initial investment (capex + incremental working capital), ROI, and payback period. - Use Case: A founder considering a take-out line with $50 average orders and 45% COGS gets tiered break-even volumes (673 → 1,109 orders/quarter), a $13,000 initial investment figure, ~331% ROI, and a ~4-month payback, with a GO recommendation if the ramp clears the post-staffing break-even. ## Quick Start Ask the AI to calculate how many units you need to sell to break even given your price, variable costs, and fixed costs, and to test what a 10% price cut would do to that number.