Show all steps and calculations to determine the break-even. Determine the break-even for the target profit levels as outlined in the instructions. Round all decimals UP to next whole number.

Day care boarding Grooming

sales price $ 20.00 $ 28.00 $ 30.00

fixed cost 5 7 10

contribution margin 228.90 206.50 80.12

break even units (round up) _______ ________ _________

Target Profit 417.00 583.00 1000.00

break even units (round up) _______ ________ _________

Target Profit 667.00 909.00 1500.00

break even units (round up) _______ ________ _________