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Milestone Two - Break-Even Analysis COLLARS LEASHES HARNESSES Sales Price S 24.00 S 30.00 S 35.00 Fixed Costs S 4,028 S 4,028 S 4,202 Contribution

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Milestone Two - Break-Even Analysis COLLARS LEASHES HARNESSES Sales Price S 24.00 S 30.00 S 35.00 Fixed Costs S 4,028 S 4,028 S 4,202 Contribution Margin S 14.90 S 17.90 S 20.40 Break-Even Units (round up) 270 225 206 Target Profit S 300.00 S 400.00 S 500.00 Break-Even Units (round up) 290 247 230 Target Profit S 500.00 S 600.00 S 650.00 Break-Even Units (round up) 304 259 238

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