Break-even analysis with fixed/variable cost classification

Perform a break-even analysis for {product_or_business_line}.

Inputs:
- Selling price per unit (or ARPU): {price}
- Variable cost per unit (or per customer): {variable_cost}
- Fixed costs for period: {fixed_costs}
- Current volume and capacity limits: {current_volume_capacity}
- Sensitivity ranges (optional): {sensitivity_ranges}

Output:
1) Fixed vs variable cost classification (show assumptions).
2) Break-even volume and revenue.
3) Contribution margin and margin of safety.
4) Sensitivity table (price, variable cost, fixed cost changes).
5) Recommendations and key risks.

Present formulas clearly.