C D Milestone Three - Statement of Cost of Goods Sold W N Beginning Work in Process Inventory Direct Materials: Materials: Beginning 0 Add: Purchases for month of January Materials available for use Deduct: Ending materials Materials Used 15 Direct Labor Overhead 18 Total Costs 20 Deduct: Ending Work in Process Inventory 22 Cost of Goods Sold 23 24 25 26 Cost Classification Variable and Fixed Costs Contribution Margin Analysis Break-Even Analysis COGS Ready 17 Accessibility: Good to goA B C D E G H 2 Milestone Two - Break-Even Analysis 3 4 5 COLLARS LEASHES HARNESSES Sales Price 20.00 S 22.00 S 25.00 9 Fixed Costs 4,938 S 4,725 S 4,885 10 11 Contribution Margin S 14.90 S 9.90 S 10.40 12 13 Break-Even Units (round up) 332.00 478.00 470.00 14 16 17 Target Profit S 300.00 S 400.00 S 500.00 18 19 Break-Even Units (round up) 4,959.00 4,766.00 4,934.00 20 22 23 Target Profit 500.00 S 600.00 S 650.00 24 25 Break-Even Units (round up) 4,972.00 4,786.00 4,948.00 26 29 30 31 32