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Milestone Two - Contribution Margin Analysis COLLARS LEASHES HARNESSES Sales Price per Unit S 24.00 S 30.00 S 35.00 Variable Cost per Unit 9.10 12.10

Milestone Two - Contribution Margin Analysis COLLARS LEASHES HARNESSES Sales Price per Unit S 24.00 S 30.00 S 35.00 Variable Cost per Unit 9.10 12.10 14.60 Contribution Margin S 14.90 S 17.90 S 20.40

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