The Dog Whisperer MILESTONE 2 - Break-Even Analysis INSTRUCTIONS: Show all steps and calculations to determine the break-even. Determine the break-even for the target profit levels as outlined in the instructions. Break-even = Fixed Costs / Contribution Margin DAY CARE 20.00 $ BOARDING 30.00 GROOMING 35.00 Sales Price $ Fixed Costs 859 1,379 2,368 Contribution Margin 15.26 22.64 $ 25.03 Break-even Units (round up) 1,126.00 1,827.00 3,311.00 Target Profit $ 417.00 $ 583.00 $ 1,000.00 Break-even Units (round up) Target Profit $ 667.00 $ 909.00 $ 1,500.00 Break-even Units (round up)