Selling Prices: Share and explain the selling prices you established for each of your products. Be sure to reference your cost-volume-profit analysis in your defense. Contribution Margin: Share and explain your contribution margin per unit. Be sure to reference your cost-volume-profit analysis in your defense. Target Profits: Identify your break-even points for achieving different target profits. Then explain the target profits you selected for each area of your business. Be sure to reference your cost-volume-profit analysis in your defense. Financial Statements: Using the information in the Milestone Two Market Research Data Appendix, assess your financial performance to date. Statement of Cost of Goods Sold: Share the statement of cost of goods sold and logically interpret the business’s performance against the provided benchmarks. Income Statement: Share the income statement and logically interpret the business’s performance against the provided benchmarks. Variances: Illustrate all variances for the direct labor time and the materials price. Significance of Variances: Evaluate the significance of the variances in terms of the potential to impact future budgeting decisions and planning. Milestone Two: Market Research Data Appendix 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.