Milestone Two-Break-Even Analysis Sales Price Fixed Costs Contribution Margin COLLARS LEASHES HARNESSES $ 20.00 22.00 $ 25.00 $ 3,662 3,662 $ 3,835 11.00 9.90 $ 10.00 Break-Even Units (round up) 336.00 370.00 369.00 300.00 400.00 500.00 410.00 417.00 Target Profit Break-Even Units (round up) 363.00 500.00 $ 600.00 $ 650.00 430.00 431.00 Target Profit Break-Even Units (round up) 382.00 [Specify the break-even points you determined for achieving different target profit levels. Then, explain and defend the target profits you selected for each area of your business. Be sure to reference your cos volume-profit analysis in your defense.]