{
  "unit": "EUR and units",
  "assumptions": {
    "reference_price": 100,
    "promotional_price": 80,
    "variable_cost": 55,
    "counterfactual_volume": 1000,
    "specific_costs": 0
  },
  "calculations": {
    "reference_unit_margin": 45,
    "promotional_unit_margin": 25,
    "reference_contribution": 45000,
    "threshold_volume": 1800,
    "threshold_uplift_pct": 80
  },
  "scenarios": [
    {
      "name": "observed",
      "volume": 1650,
      "contribution": 41250,
      "gap_to_reference": -3750
    },
    {
      "name": "threshold",
      "volume": 1800,
      "contribution": 45000,
      "gap_to_reference": 0
    },
    {
      "name": "target",
      "volume": 1950,
      "contribution": 48750,
      "gap_to_reference": 3750
    }
  ],
  "formula": "threshold_volume = (counterfactual_volume * (reference_price - variable_cost) + specific_costs) / (promotional_price - variable_cost)"
}