{
  "tool_id": "art-328-tvm-breakeven",
  "note": "golden_hash is empty until first golden-parity.test.mjs --update. Vector 1 is a standard managerial-accounting CVP textbook problem (fixed_costs/unit_contribution), independently verified: 50000/(25-15) = 5000 units, 5000*25 = 125000 revenue.",
  "vectors": [
    {
      "name": "breakeven_textbook_cvp",
      "description": "Fixed costs $50,000, price/unit $25, variable cost/unit $15, current volume 6,000 units. Breakeven = 5,000 units / $125,000 revenue; margin of safety = 1,000 units (16.67%).",
      "policy_parameters": {
        "fixed_costs": 50000,
        "price_per_unit": 25,
        "variable_cost_per_unit": 15,
        "current_units": 6000
      },
      "output_payload": {
        "breakeven_units": 5000,
        "breakeven_revenue": 125000,
        "unit_contribution": 10,
        "contribution_margin_ratio": 0.4,
        "fixed_costs": 50000,
        "price_per_unit": 25,
        "variable_cost_per_unit": 15,
        "margin_of_safety_units": 1000,
        "margin_of_safety_pct": 16.6667,
        "regulatory_basis": "Standard cost-volume-profit (CVP) breakeven analysis, textbook definition (managerial accounting)",
        "note": "breakeven_units = fixed_costs / (price_per_unit - variable_cost_per_unit). margin_of_safety fields populate only when current_units is supplied and unit_contribution is positive."
      },
      "golden_hash": "b8f386fb594df83310b3ccc2ec27f36cb3806acbcf3384f524f57cd9058446f2"
    }
  ]
}