• Contribution Margin.Determine your contribution margin per unit in the "Contribution Margin Analysis" tab.
• Choose asales pricefor each product.
• Calculate thecontribution marginfor each product based on your sales price and the variable cost for that product. Show your work using calculations to the side of the table or using appropriate formulas in the table.
• Break-Even Analysis.Use cost-volume-profit (CVP) analysis to determine your break-even points for achieving your target profits in the "Break-Even Analysis" tab.
• Determine thebreak-even pointsfor each product. Show your work using calculations to the side of the table or using appropriate formulas in the table.
• Determine break-even units for the suggestedtarget profitsfor each product. Show your work using calculations to the side of the table or using appropriate formulas in the table.

Milestone Two - Contribution Margin Analysis COLLARS LEASHES HARNESSES Sales Price per Unit Variable Cost per Unit Contribution MarginMilestone Two - Break-Even Analysis COLLARS LEASHES HARNESSES Sales Price S Fixed Costs Contribution Margin S Break-Even Units (round up] Target Profit S 300.00 S 400.00 500.00 Break-Even Units (round up) Target Profit S 500.00 S 600.00 S 650.00 Break-Even Units (round up)Collars Item Variable Cost/Item Item Floved Costs High teraile strength nylon webbir $ Collar maker's salary (monthly) 2,773 33 Polyesterylon ribbons 3100 Depredation on sewing machines Buckles made of cast hardware 200 Reint 250 00 Price tags 0.10 Utilities and insurance 200 00 Solwors, thread, and cording 400 00 Loan payment 183 23 Salary to self 165 67 Total Variable Costs per Colar $ 9.10 Total Floved Costs 4,023 33 Leaches Variable Cost/Item Item Floved Costs High tersile strength nylon webbir $ Leash maker's salary (monthly) 2,773 33 Polyesterylon ribbons 4150 Depredation on sewing machines Buckles made of cast hardware 150 Rent 250 00 Price tags 0.10 Utilities and insurance 200 00 Sdoors, thread, and cording 400 00 Loan payment salary to self 165 67 Total Variable Costs per Leash 12.10 Total Floved Costs $ EE BOO' Harnesses Item Variable Cost/Item Item Floved Costs High termile strength nylon webbir 600 Harness maker's salary 2,946 67 Polyesterylon ribbore 4.50 Depredation on sewing machines 5500 Buckles made of cast hardware Rent 250 00 Price tags 0.10 Utilities and insurance 200100 Scissors, thread, and cording 400 00 Loan 183. 33 Salary to self 166 67 Total Variable Costs per Harness $ 14.60 Total Flored Costs $ 4,201 67