Collars o With pricing at $20 per collar, you can expect to sell 30 collars per day. With pricing at $24 per collar, you can expect to sell 25 collars per day. With pricing at $28 per collar, you can expect to sell 20 collars per day O O Leashes With pricing at $22 per leash, you can expect to sell 28 leashes per day. With pricing at $26 per leash, you can expect to sell 23 leashes per day. With pricing at $30 per leash, you can expect to sell 18 leashes per day. O O Harnesses With pricing at $25 per harness, you can expect to sell 25 harnesses per day. With pricing at $30 per harness, you can expect to sell 22 harnesses per day. With pricing at $35 per harness, you can expect to sell 20 harnesses per day. Additionally, you will need to compare your break-even points for the following target profits for each area of your business to determine your prices: Collars Break-even $300 target profit each month $500 target profit each month 0 Leashes Break-even $400 target profit each month $600 target profit each month @ O Harnesses Break-even $500 target profit each month $650 target profit each month B 1 2 Milestone Two - Break-Even Arlalysis 3 4 LEASHES HARNESSES 5 COLLARS $ $ Sales Price 7 $ 9 S Fixed Costs $ 10 Contribution Margin 11 $ $ $ 12 13 14 Break-Even Units (round up) 16 17 Target Profit 300.00 S S 400.00 500.00 18 19 Break-Even Units (round up) 20 22 23 24 Target Profit $ 500.00 S 600.00 S 650.00 25 Break-Even Units (round up) 26 28 29 30 31 32 33 34 35 36 37 Cost Classification Variable and Fixed costs Contribution Nargin Analysis Break-ever Analysis COGS Ready A D B Milestone Two - Contribution Margin Analysis 5 5 COLLARS LEASHES HARNESSES 3 Sales Price per Unit 3 Variable Cost per Unit 1 Contribution Margin 12 14 15 16 17 18 19 20 21 22 23 24 25