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. Round all decimals UP to next whole number. Break-even = Fixed Costs / Contribution Margin DAY CARE BOARDING GROOMING Sales Price $18.00 $25.00 $25.00 Fixed Costs $858 $1,379 $2,368 Contribution Margin $13.26 $17.65 $15.03 Break-Even Units (round up) 65.00 79.00 158.00 Target Profit $417.00 $583.00 $1,000.00 Break-Even Units (round up) - - - Target Profit $667.00 $909.00 $1,500.00 Break-Even Units (round up) - - -