I am attaching two pictures, one is the contribution margin analysis and the other is the break-even analysis.

For the contribution margin analysis, select a price for each service. Determine the variable cost from the variable fixed (information provided below) for each service and calculate the contribution margin for each service based on your sales price and the variable cost for that service.

For the break-even analysis, determine the fixed from the variable fixed (information provided below) designation is provided, calculate the break-even units (round up) for each service, calculate the break-even units (round up) for suggested target profile levels for each service.

Variable fixed Information (use this to fill out the following information in the two pictures)

GROOMING (based on 5 grooms per day)

Shampoo - $1.04

Clippers - $1.37

Bowls - $0.72

Towels - $5.83

Scissors - $1.01

Total Variable costs - $9.97

Groomer - $2,080.00

Rent - $30.95

Loan - $20.00

Utilities and Insurance - $28.57

Depreciation on heating system - $3.95

Cleaning products : Odoban - $2.08

Cleaning products : Simple Green - $2.36

Draw : $200.00

Total Fixed Costs - $2,367.91

DAY CARE (based on 22 dogs per day for six days a week. Assume 25 operating days for a kennel and 22 eight-hour work days for kennel attendant)

Day care attendant - $2.88

Toys - $0.27

Bowls - $0.10

Towels - $1.40

Total Variable Costs - $4.65

Rent - $232.14

Loan - $150.00

Utilities and Insurance - $214.29

Depreciation on heating system - $29.64

Cleaning Products : Odoban - $15.59

Cleaning Products : Simple Green - $16.78

Draw - $200.00

Total Fixed Costs - $858.44

BOARDING (based on 12 dogs per day. Assume 22 eight hour work-days for kennel attendant)

Kennel attendant - $5.62

Bowls - $0.86

Towels - $0.87

Total Variable Costs - $7.35

Depreciation on kennels - $80.00

Rent - $$386.90

Loan - 250.00

Utilities and Insurance - 357.14

Depreciation on Heating system - 49.40

Cleaning Products : Odoban - $25.98

Cleaning Products : Simple Green - $29.55

Draw - $200.00

Total Fixed Costs - $1378.97

XYZ Corporation MILESTONE 2 - Contribution Margin per Unit & Contribution Margin Ratio INSTRUCTIONS: Select a price from the scenarios below and compute the contribution for each service based on your selected price. Variable cost per unit comes from your Variable_Fixed tab completed in Milestone I. SCENARIO (choose one from each wory: Dog Day Care 1. With pricing at S18 per dag per day, you can expect to have 22 dogs per day 2. With pricing at $20 per dag per day, you can expect to have 15 dags per day 3. With pricing at S25 per dag per day, you can expect to have 10 dogs per day Overnight Boarding 1. With pricing at S25 per day per day, you can expect to have 12 dogs per day. 2. With pricing at S28 per dag per day, you can expect to have 10 dogs per day 2. With pricing at 531 per dag per day, you can expect to have 7 dogs per day. Basie Groom 1. With pricing at S25 per dag per day, you can expect to have 5 dogs per day. 2. With pricing at S50 per dag per day, you can expect to have 4 dogs per day, 3. With pricing at S35 per dag per day, you can expect to have 3 dogs per day DAY CARE BOARDING GROOMING Sales Price per Unit Variable Cost per Unit Contribution Margin XYZ Corporation MILESTONE 2 - Break-Even Analysis INSTRUCTIONS: Show all steps and calculations to determine the break-even. Determine the break-even for the target profit levels as outlined in the instructions. Break-even = Fixed Costs / Contribution Margin DAY CARE BOARDING GROOMING Sales Price 0 0 0 Fixed Costs 0 0 0 Contribution Margin 0 0 0 Break-even Units (round up) 0 0 Target Profit 417 583 1,000 Break-even Units (round up) 0 0 0 Target Profit 667 909 1,500 Break-even Units (round up) 0 0 XYZ Corporation MILESTONE 2 - Contribution Margin per Unit & Contribution Margin Ratio INSTRUCTIONS: Select a price from the scenarios below and compute the contribution for each service based on your selected price. Variable cost per unit comes from your Variable_Fixed tab completed in Milestone I. SCENARIO (choose one from each wory: Dog Day Care 1. With pricing at S18 per dag per day, you can expect to have 22 dogs per day 2. With pricing at $20 per dag per day, you can expect to have 15 dags per day 3. With pricing at S25 per dag per day, you can expect to have 10 dogs per day Overnight Boarding 1. With pricing at S25 per day per day, you can expect to have 12 dogs per day. 2. With pricing at S28 per dag per day, you can expect to have 10 dogs per day 2. With pricing at 531 per dag per day, you can expect to have 7 dogs per day. Basie Groom 1. With pricing at S25 per dag per day, you can expect to have 5 dogs per day. 2. With pricing at S50 per dag per day, you can expect to have 4 dogs per day, 3. With pricing at S35 per dag per day, you can expect to have 3 dogs per day DAY CARE BOARDING GROOMING Sales Price per Unit Variable Cost per Unit Contribution Margin XYZ Corporation MILESTONE 2 - Break-Even Analysis INSTRUCTIONS: Show all steps and calculations to determine the break-even. Determine the break-even for the target profit levels as outlined in the instructions. Break-even = Fixed Costs / Contribution Margin DAY CARE BOARDING GROOMING Sales Price 0 0 0 Fixed Costs 0 0 0 Contribution Margin 0 0 0 Break-even Units (round up) 0 0 Target Profit 417 583 1,000 Break-even Units (round up) 0 0 0 Target Profit 667 909 1,500 Break-even Units (round up) 0 0