In this game, students make a series of decisions that determine the cost structure of their manufacturing operation: each combination will differ in fixed and variable costs, production capacity, and how much inventory they can store. Some of the combinations are more likely to make them a profit than others; the key here is to evaluate the options using CVP tools.
Students then play a simulation of their first year in operation. Faced with wildly fluctuating prices, they must determine when to manufacture and sell units to achieve the highest possible profit. In doing so, they'll become acutely aware of unit profitability, operating leverage, and the breakeven point.