How was the fixed cost and break even units were calculated?

 

Milestone Two - Break-Even Analysis Sales Price Fixed Costs Contribution Margin Break-Even Units (round up) Target Profit Break-Even Units (round up) Target Profit Break-Even Units (round up) $ $ $ $ $ $ COLLARS 24.00 4,028 14.90 271.00 300.00 291.00 500.00 304.00 $ $ $ $ LEASHFS 22.00 4,028 9.90 407.00 400.00 448.00 600.00 458.00 $ $ $ $ $ HARNESSES 35.00 4,202 20.40 206.00 500.00 231.00 650.00 238.00 I could not get my calculations to round up I added cents to have a whole number I could not get my calculations to round up I added cents to have a whole number