Milestone Two $-$ Break$-$Even Analysis

COLLARS LEASHES HARNESSES

Sales Price $$24\mathrm{.}00$ $$22\mathrm{.}00$ $$35\mathrm{.}00$

Fixed Costs $$19$ $$19$ $$20$

Contribution Margin $$15\mathrm{.}00$ $$10\mathrm{.}00$ $$21\mathrm{.}00$

Break$-$Even Units $($round up$)2\mathrm{.}002\mathrm{.}001\mathrm{.}00$

Target Profit $$300\mathrm{.}00$ $$400\mathrm{.}00$ $$500\mathrm{.}00$

Break$-$Even Units $($round up$)16\mathrm{.}0021\mathrm{.}0025\mathrm{.}00$

Target Profit $$500\mathrm{.}00$ $$600\mathrm{.}00$ $$650\mathrm{.}00$

Break$-$Even Units $($round up$)27\mathrm{.}0032\mathrm{.}0033\mathrm{.}00$