what the break even units?

A dogs bestfriend Corporation 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 BOARDING GROOMING Sales Price 20.00 28.00 30.00 Fixed Costs 2 368 Contribution Margin 15.35 20.64 20.03 Break - even Units ( round up ) 55. 92 56. 81 118 .22 Target Profit 417.00 583. 00 1000.00 Break- even Units ( round up ) Target Profit 6 67 00 909.00 1, 500.00 Break-even Units ( round up )A dogs bestfriend Corporation MILESTONE 1 -Variable 8: Fixed Cost Exercise INSTRUC110N5: Determinethe per unit cost for each dog. Fill in the blanks to get the per unit cost and fixed cost of each service. Item Variable Costs Shampoo 5 1.04 Clipper(s]I 1.37 Bowls 0.72 Towels 5.83 Scissors 1.01 Total Variable Costs 5 9.97 Based on 22 dogs per day for six days aweek. Assume 25 operating days for kennel and 22 eight-hour work days for kennel attend DAY CARE Item Variable Costs Day care attendant S 2.88 Toys 0.2 7 Bowls 0.10 Towels 1.40 Total Variable Costs 5 4.65 Groomer- $12hr Rent Loan Utilities and Insurance Depreciation on heating system Cleaning Products: Odoban Cleaning Products: Simple Green Draw Total Fixed Costs Rent Loan Utilities and Insurance Depreciation on heating system Cleaning Products: Odoban Cleaning Products: Simple Green Draw Total Fixed Costs Based on 12 dogs per day. Assume 22 eight-hour work days for kennel attendant. BOARDING Item Variable Costs Kennel attendant $ 5.63 Bowls 0.85 Towels 0.87 Total Variable Costs 5 7.36 Item Depreciation on kennels Rent Loan Utilities and Insurance Depreciation on heating system Cleaning Products: Odoban Cleaning Products: Simple Green Draw Total Fixed Costs Fixed Costs 5 1,920.00 30.95 20.00 28.57 3.95 2.08 2.35 200.00 $ 2,367.92 Fixed Costs 5 232.14 150.00 214.29 29.64 15.59 16.78 200.00 5 858.44 Fixed Costs 5 80.00 3 85.90 2 50.00 357.14 49.40 2 5.98 2 9.5 5 200.00 5 1,373.99 A dogs bestfriend Corporation MILESTONE 2 - Contribution Margin per Unit 8: Contribution Margin Ratio INSTRUCTIONS: Select a price from the scenarios below and compute the contribution for each service based on your selected price. Variable cost per unit comes from yourVariable_Fixed tab completed in Milestone 1. SCENARIO (choose onefmm each category): Dog Day Care 1. With pricing at $18 per dog per day,you can expect to have 22 dogs per day. 2. With pricing at $20 per dog per day,you can expect to have 15 dogs per day. 3. With pricing at $25 per dog per day,you can expect to have 10 clogs per clay. Overnight Boarding 1. With pricing at $25 per dog per day,you can expect to have 12 dogs per day. 2. With pricing at $28 per dog per day,you can expect to have 10 clogs per clay. 3. With pricing at $30 per dog per day,you can expect to have 7 clogs per day. Basil: Groom 1. With pricing at $25 per dog per day,you can expect to have 5 clogs per clay. 2. With pricing at $30 per dog per day, you can expect to have 4 clogs per day. 3. With pricing at $35 per dog per day,you can expect to have 3 dogs per day. DAY CARE BOARDING GROOMING Sales Price 5 20.00 5 28.00 5 30.00 Variable Cost per Unit 4.65 7.36 5 9.97 Contribution Margin 5 15.35 I 5 20.64 II 5 20.03