Dr. Wonderful World Tour Dog Food is a new premium dry product that will be sold in 25 pound bags. The product comes in a wide variety of cuisines and flavors including: Northern Italian, Tex-Mex, Brazilian Barbecue, Tempura, Szechuan, Creamy Hummus, Smoked Brisket and British Neutral. Bags will retail for $40 and will be sold exclusively in pet supermarkets which account for 50% of the premium dry dog food market. Currently, that market represents $500 million at manufacturers prices. Retailers take a 25% margin on the price they charge their customers.. Wholesalers take a 5% margin on their selling price to retailers. Current market shares for premium dry dog food are:

Rovers Repast	20%
Sit, Stay, Good Dog	15%
Classie Lassie Dog Kibble	15%
Can We Keep Him, Please?	20%
New Leash On Life Dog Dinner	15%
All other and Store Brands	15%

Shirly U. Geste, the marketing director has estimated the following costs for World Tour Dog Food

Cost of Goods Sold	30%
Packaging and Labeling	5%
Sales Commissions	5%
Menu Consultants Royalties	10%
Salaries	$1,500,000
Overhead	$1,000,000
Advertising	$ 5,000,000
Slotting Fees	$500,000

1. Create a table showing all relevant items and displaying unit contribution.
2. Calculate the Break Even in Units and Dollars for Dr. Wondaful
3. Calculate the Break-Even Market Share Required.