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 BOARDING DAY CARE 18.00 Sales Price GROOMING 25.00 25.00 Fixed Costs 858 1,379 2,368 Contribution Margin 13.26 17.65 $ 15.03 ilm Break-even Units (round up) Target Profit 417.00 583.00 1,000.00 Break-even Units (round up) 96.00 111.00 224.00 Target Profit $ 667.00 909.00 $ 1,500.00 Break-even Units (round up) 115.00 130.00 257.00