Milestone Two - Break-Even Analysis COLLARS LEASHES HARNESSES Sales Price $ 24.00 $ 22.00 35.00 Fixed Costs 4,028 S 4,028 4,202 Contribution Margin S 14.90 $ 9.90 20.40 Break-Even Units (round up) 270.00 407.00 206.00 Target Profit Break-Even Units (round up) $ 300.00 $ 400.00 $ 500.00 Target Profit $ 500.00 $ 600.00 650.00 Break-Even Units (round up) 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