- 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 - Contribution Margin Analysis - 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 - Contribution Margin Analysis