2. After hearing about how you helped your first friend, a second friend approaches you to discuss an idea of opening a new business. This friend is currently employed and earns an annual salary of $60,000. The friend is considering quitting their job and opening a small business, providing landscaping services. The friend plans to start by getting clients for lawncare. Later, the friend will expand into other services. The friend does not have much cash available, so they will be leasing/renting their equipment from a local implement dealer. They will store the equipment in the garage at their home. So, they estimate fixed costs per month will be $1,200. They will charge $80 per customer and estimate it will cost about $20 per customer for variable costs such as gasoline, yard waste bags/tags, etc. A) Contribution margin B) Break-even point analysis C) Target profit analysis D) Potential for future services and the concept of weighted-average contribution margin