You have conducted some market research for style and size of products you want to use to launch your business. The market research has indicated the following sales price ranges will be optimal for your area depending on style of products you choose to sell:

• Collars
  • With pricing at $20 per collar, you can expect to sell 30 collars per day.
  • With pricing at $24 per collar, you can expect to sell 25 collars per day.
  • With pricing at $28 per collar, you can expect to sell 20 collars per day

• Leashes
  • With pricing at $22 per leash, you can expect to sell 28 leashes per day.
  • With pricing at $26 per leash, you can expect to sell 23 leashes per day.
  • With pricing at $30 per leash, you can expect to sell 18 leashes per day.

• Harnesses
  • With pricing at $25 per harness, you can expect to sell 25 harnesses per day.
  • With pricing at $30 per harness, you can expect to sell 22 harnesses per day.
  • With pricing at $35 per harness, you can expect to sell 20 harnesses per day.

Additionally, you will need to compare your break-even points for the following target profits for each area of your business to determine your prices:

• Collars
  • Break-even
  • $300 target profit each month
  • $500 target profit each month

• Leashes
  • Break-even
  • $400 target profit each month
  • $600 target profit each month

• Harnesses
  • Break-even
  • $500 target profit each month
  • $650 target profit each month
  • Fill the table by using the given information
  • 

3 4 5 7 8 9 10 11 Contribution Margin 12 13 14 16 17 18 19 20 Sales Price 22 23 24 25 26 Fixed Costs Break-Even Units (round up) Target Profit Break-Even Units (round up) Target Profit Break-Even Units (round up) $ $ $ $ COLLARS 28.00 18.90 300.00 500.00 $ $ $ $ $ LEASHES 30.00 17.90 400.00 600.00 $ $ $ $ $ HARNESSES 35.00 20.40 500.00 650.00