1. Contribution Margin: Share and explain your contribution margin per unit. Be sure to reference your cost-volume-profit analysis in your defense.

2. 	Milestone Two - Break-Even Analysis
   		COLLARS		LEASHES		HARNESSES
   	Sales Price	$ 20.00		$ 22.00		$ 25.00
   	Fixed Costs	$ 4,028		$ 4,028		$ 4,202
   	Contribution Margin	$ 10.90		$ 9.90		$ 10.40
   	Break-Even Units (round up)	370.00		407.00		404.00
   	Target Profit	$ 300.00		$ 400.00		$ 500.00
   	Break-Even Units (round up)	397.00		447.00		452.00
   	Target Profit	$ 500.00		$ 600.00		$ 650.00
   	Break-Even Units (round up)	415.00		468.00		467.00

Milestone Two - Contribution Margin Analysis
	COLLARS		LEASHES		HARNESSES
Sales Price per Unit	$ 20.00		$ 22.00		$ 25.00
Variable Cost per Unit	9.10		12.10		14.60
Contribution Margin	$ 10.90		$ 9.90		$ 10.40