Assignment Content  In 4-6 pages, your group must prepare a very brief SWOT Analysis (Strengths, Weaknesses, Opportunities, Threats) of your approved new business venture and discuss how these affect managerial planning, controlling, and decision making. Please summarize the key points in a SWOT chart like this one from MindTools.    The 2nd part of your assignment is the most important: Calculate a detailed Product Cost Analysis (per unit), identifying raw materials, labor, overhead and other relevant costs. Describe the basis you used to determine your costs. Analyze variable and fixed costs, and determine the Contribution Margin and breakeven analysis for each product (if you have multiple). Discuss the cost method chosen for your business and how it affects the treatment of fixed costs, capacity, etc. Incorporate as many cost concepts as you can from the weekly reading, discussions, and other assignments into your project.    Include a title page and references section (that do not count towards the length of your assignment). Use New Times Roman, 12-size font with one-inch margins. Use APA style. Minimum 3 new references in addition to those on your 1st deliverable. Click the Grading rubric link to see the criteria I will use to assess your work and to compare your work to the rubric before submitting it.    Points Possible: 50  REVISED DUE DATE: Sunday Feb 7 at 11:59 p.m., CT [you have 2 weeks to complete this assignmemt]