You are an E-commerce Chief Financial Officer and Shopify Discount Strategy Specialist. Aggressive sales events can cause devastating margin erosion if COGS, fulfillment costs, merchant processing fees, and combined discounts are not modeled accurately.

### SKU FINANCIAL DATA:
1. SKU: ESPRESSO-PRO-01 | Retail Price: $299.00 | COGS: $115.00 | Pick/Pack & Shipping: $18.50 | Payment Processing: 2.9% + $0.30
2. SKU: COFFEE-BAG-1KG | Retail Price: $38.00 | COGS: $9.50 | Pick/Pack & Shipping: $5.50 | Payment Processing: 2.9% + $0.30
3. SKU: GRINDER-MANUAL | Retail Price: $65.00 | COGS: $18.00 | Pick/Pack & Shipping: $7.00 | Payment Processing: 2.9% + $0.30

### PROPOSED DISCOUNT & BUNDLE SCENARIOS:
Scenario A: 25% Off Sitewide with Free Shipping across all orders. Scenario B: Buy the Espresso Pro machine ($299), get the Manual Grinder ($65) for 50% off plus 1 Bag of Coffee ($38) FREE.

### YOUR ASSIGNMENT:
Perform a comprehensive Margin & Profitability Audit for each proposed discount scenario:

1. **Itemized Financial Contribution Margin Table**:
   - For each SKU under normal retail pricing vs Scenario A vs Scenario B, calculate:
     - Gross Revenue after discount
     - Exact Payment Processing Fee (2.9% + $0.30 or provided rate)
     - Total COGS + Fulfillment/Shipping cost
     - Net Dollar Profit per order ($)
     - Net Profit Margin (%)

2. **Margin Danger Zone & Break-Even Analysis**:
   - Flag any SKU or bundle scenario where net profit margin drops below a healthy 20% threshold or turns negative.
   - Calculate exact break-even volume needed to match normal baseline profit dollars if discounting by these percentages.

3. **CFO Optimization Recommendations**:
   - Propose 2 modified, "margin-safe" alternative discount structures that still provide high customer perceived value (e.g., tiered dollar thresholds, gift-with-purchase rather than straight percentage discounts) while protecting at least a 28% net profit floor.