My break-even analysis is incorrect & I am not sure why. Our class instructor sent the following announcement," Your formula should add the fixed costs (C9) + the target profit (C17)+the target profit (C23). Then divide by your Contribution Margin (C11)." I did this and it is still incorrect.

What am I doing wrong?

Milestone Two - Break-Even Analysis

COLLARS LEASHES HARNESSES

C E G

7 Sales Price $20.00 $22.00 $25.00

9 Fixed Costs $4,028 $4,028 $4,202

11 Contribution Margin $10.90 $12.90 $15.90

13 Break-Even Units (round up) 443.00 390.00 337.00

17 Target Profit $300.00 $400.00 $500.00

19 Break-Even Units (round up) 443.00 344.00 296.00

23 Target Profit $500.00 $600.00 $650.00

25 Break-Even Units (round up) 416.00 359.00 306.00

My excel formula for c13: =ROUNDUP((C9+C17+C23)/C11,0) fixed costs + Target profit+ target profit / Contribution Margin

c19: =ROUNDUP((C9+C17)/C11,0)

c25: =ROUNDUP((C9+C17)/C11,0)

Thank you, Mario