0 B C D E G H Milestone Two - Break-Even Analysis COLLARS LEASHES HARNESSES Sales Price 24.00 S 26.00 S 30.00 Fixed Costs S 4,028 S 3,815 $ 3,975 Contribution Margin S 14.40 S 13.90 S 15.40 Break-Even Units (round up) Target Profit S 300.00 S 400.00 S 500.00 Break-Even Units (round up) Target Profit 500.00 600.00 S 650.00 Break-Even Units (round up)