I need help with the last Break-Even Units listed in the spreadsheet below. I got the numbers by taking the Fixed Costs, + the Target Profit and divided it by the Contribution Margin and I got each of those amounts wrong on the assignment. The answer for the $500 target profit is supposed to be 255 and for $600 it's supposed to be $281 (not sure about the $650 target profit) but I have no clue how to come up with that number.

You have conducted some market research for style and size of products you want to use to launch your business. The market research has indicated the following sales price ranges will be optimal for your area depending on style of products you choose to sell:

• Collars
  • With pricing at $20 per collar, you can expect to sell 30 collars per day.
  • With pricing at $24 per collar, you can expect to sell 25 collars per day.
  • With pricing at $28 per collar, you can expect to sell 20 collars per day

• Leashes
  • With pricing at $22 per leash, you can expect to sell 28 leashes per day.
  • With pricing at $26 per leash, you can expect to sell 23 leashes per day.
  • With pricing at $30 per leash, you can expect to sell 18 leashes per day.

• Harnesses
  • With pricing at $25 per harness, you can expect to sell 25 harnesses per day.
  • With pricing at $30 per harness, you can expect to sell 22 harnesses per day.
  • With pricing at $35 per harness, you can expect to sell 20 harnesses per day.

Additionally, you will need to compare your break-even points for the following target profits for each area of your business to determine your prices:

• Collars
  • Break-even
  • $300 target profit each month
  • $500 target profit each month

• Leashes
  • Break-even
  • $400 target profit each month
  • $600 target profit each month

• Harnesses
  • Break-even
  • $500 target profit each month
  • $650 target profit each month

Remember that all break-even and target points must be in whole units (we cannot sell a partial unit). Round up when calculating partial units to ensure costs are covered. Excel tip - use ROUNDUP function

	Milestone Two - Break-Even Analysis
		COLLARS		LEASHES		HARNESSES
	Sales Price	$ 28.00		$ 30.00		$ 35.00
	Fixed Costs	$ 4,028		$ 4,028		$ 4,202
	Contribution Margin	$ 18.90		$ 17.90		$ 20.40
	Break-Even Units (round up)	213		225		206
	Target Profit	$ 300.00		$ 400.00		$ 500.00
	Break-Even Units (round up)	229		247		230
	Target Profit	$ 500.00		$ 600.00		$ 650.00
	Break-Even Units (round up)	240		259		238