• Collars
  • 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
• 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
• 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
• Leashes
  • Break-even
  • $400 target profit each month
  • $600 target profit each month
• Harnesses
  • Break-even
  • $500 target profit each month
  • $650 target profit each month

3 Milestone Two - Contribution Margin Analysis Milestone Two - Break-Even Ahalysis 4 COLLARS LEASHES HARNESSES 5 6 COLLARS LEASHES HARNESSES Sales Price $ $ $ 8 Fixed Costs $ $ $ Sales Price per Unit Variable Cost per Unit 9 9.10 12.10 14.60 Contribution Margin $ $ $ 11 Contribution Margin Break-Even Units (round up) 12 14 Target Profit $ 300.00 $ 400.00 $ 500.00 Break-Even Units (round up) 15 16 17 18 19 20 21 Target Profit $ 500.00 $ 600.00 $ 650.00 Break-Even Units (round up)