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

o With pricing at $$20$ per collar, you can expect to sell $30$ collars per day.

o With pricing at $$24$ per collar, you can expect to sell $25$ collars per day.

o With pricing at $$28$ per collar, you can expect to sell $20$ collars per day

$$ Leashes

o With pricing at $$22$ per leash, you can expect to sell $28$ leashes per day.

o With pricing at $$26$ per leash, you can expect to sell $23$ leashes per day.

o With pricing at $$30$ per leash, you can expect to sell $18$ leashes per day.

$$ Harnesses

o With pricing at $$25$ per harness, you can expect to sell $25$ harnesses per day.

o With pricing at $$30$ per harness, you can expect to sell $22$ harnesses per day.

o 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

o Break$-$even

o $$300$ target profit each month

o $$500$ target profit each month

$$ Leashes

o Break$-$even

o $$400$ target profit each month

o $$600$ target profit each month

$$ Harnesses

o Break$-$even

o $$500$ target profit each month

o $$650$ target profit each month

Remember that all break$-$even and target points must be in whole units $($we cannot sell a partial unit$).$ Round up when calculating partial units to ensure costs are covered. Excel tip $$ use ROUNDUP functionMilestone Two $-$ Contribution Margin Analysis