Overview: In the first milestone of your final project, you will determine and classify the costs...
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Overview: In the first milestone of your final project, you will determine and classify the costs necessary for opening your business. This is a critical step that must be done correctly for you to successfully complete the subsequent milestones and the final submission. Scenario: Prior to Opening, Part I: You plan to open a pet-services business that will offer dog grooming, day care, and boarding. You can'be creative in deciding the name of your business (e.g., "Inspiring Dog Care"), its geographical location (e.g., Chicago), and its mission and vision for adding value to the community. You will be asked to make choices for a few other details to customize your case; otherwise, you should use the information below. There are 12 kennels (single dog only) and the day care area can house 10 large dogs and 12 small dogs each day. The grooming facility is 200 square feet, the boarding facility is 2,500 square feet, and the day care is 1,500 square feet. Your groomer can groom five dogs a day for five days a week; each groom consists of 1.5 labor hours. You also offer dog day care six days a week, and kenneling every day. You have taken out a loan for start-up costs and the monthly payment is $420; it goes into effect immediately and should be accounted for in your costs. With limited cash contribution and loan funding, you located two angel investors. You will collect a modest draw for the first year of $600 a month; remember to divide evenly among the services. Note: For simplicity, base all calculations using 30 days in each month. You estimate the following staffing needs: A groomer who will be paid $12/hour and work 40 hours a week • A day care attendant who will be paid $9/hour and will work 22 eight-hour days per month • A receptionist who will be paid $8.50/hour and work 30 hours a week A kennel attendant who will be paid $11.50/hour and will work 22 eight-hour days per month A complete list of additional costs is provided below: Food and water bowls: $3.59/unit O Daycare: Two bowls last for every 75 dogs that attend daycare O Boarding: Two bowls last for every 100 dogs that are boarded; you need two bowls per kennel. o Grooming: Each bowl lasts for 20 grooms and you need four bowls at all times. • Fencing for daycare area: $1.249: installation of fencing: $1.000 Dog grooming arm: $300 12 kennels: $9,500; depreciation is $80/month Rent: $650/month; allocate based on square footage Utilities/insurance: $600/month; allocate based on square footage Grooming table: $900 Grooming tub: $2800 Heating system: $10,000; depreciation is $83/manth; allocate based on square footage Clippers: $136.99; can be used for 100 grooms Shampoo: $103.96 per five gallon pail, which can be used for 100 grooms Cage bank: $2200 per set of 5 Salon Tutf Capri mobile carry cart: $90 Towels: $34.99 per 12 pack O Day care: You need to have 12 towels for every 25 dogs. o Boarding: You need to have 12 towels for every 40 dogs. o Grooming: You need to have two towels for every groom per day. Scissors: (1) 7-inch straight is $194 99, and (1) ear and-nose is $7.49; each can be used for 200 grooms. Toys: $3.29 per 6-pack; one toy will last for two dogs in day care, per day. • Cleaning products: o Odoban: $14.55/galion: Each area will dilute 1 az to 1 gallon of water, allocate based on square footage. o Simple Green: $15.66/gallon: each area will dilute 1 oz to 1 galion of water, allocate based on square footage. Dryer: $1250 • Rubberized flooring for day care: $3800 Prompt: Complete the first three tabs, addressing the following critical elements: • Determine the unique characteristics of your company in the "Company Profile" tab of your workbook. • Accurately classify all of your costs in the "Cost Classification" tab of your workbook, • Determine your per-unit cost per dog in the "Variable_Fixed" tab of your workbook. (Most costs are filled in for you. Only compute the missing costs.) Rubric Guidelines for Submission: You must complete the first three tabs in your workbook, following the format in the provided template within each sheet. Value Proficient (100%) Not Evident (0%) Does not outline the company's profile Critical Elements Outlines the company's profile, including its name, location, and mission and vision Classifies all costs in the "Cost Classification tab of the workbook 10 Characteristics of Your Company Classify All of Your Costs Does not classify costs in the "Cost Classification" tab of the workbook Does not determine the per-unit cost per dog in the "Variable Fixed" tab of the workbook 45 45 Determines the per-unit cost per dog in the "Variable Fixed" tab of the workbook Per-Unit Cost Total 100% D HOME MILESTONE 1 - Company Profile Compnay Name XYZ Corporation Location Vision Mission Cost Classification Variable Fixed Instructions Milestone 2 Contritiution NMargin Analyin Instructions Instructions-Milestone 1 Company Profile XYZ Corporation MILESTONE 1- Cost Classification Exercise INSTRUCTIONS Putting an X n the appropnate spot, classify the costs highlighted in yellow a Diret Material, Orect Labor, Overhead, or Period Costs Other costs have been provided for you. The fixed and variable cost dassitications have been pravided for you. For more intormation see Objective t in ChapterS 20 Direct Direct Costs (Payments) lur the Purpose of Generating Revenues 11 Item/Cost Material Labor Overhoad Period Costs Fixed Variable Groomer 14 Day care attendant Product Costs Period Costa 15 Kennel attendant 37 Food and water bowls Depreciation on kennels 39 Hent 20 Utilties and inturance 21 Grooming tub 4 Depreciation on heating system Clippers Shampoo (Crystal clean five-gallon pail) tnventory (Balance Sheet) Towels Scissors (7inch straight, eat & nose) 27 Toys fused in day care only) Cost of Goods Sold income Statement) Cleaning products (used throughout) Dryer Statement] Instructions Instructions- Milestone 1 Company Profie Cost Classification Variable Fiked nstructions Milestone atlon Margin Aaly X x x x x x XYZ Corporation MILESTONE 1- Variable & Fixed Cost Exercise INSTRUCTIONS: Determine the per unit cost for each dog. Fill in the blanks to get the per unit cost and fixed cost of each service. 10 11 Based on 5 grooms per day 12 GROOMING 14 Item Variable Costs Item Fixed Costs 16 Shampoo Groomer 17 Clipper(s) 1.37 Rent 30.95 18 Bowls 0.72 Loan 20.00 19 20 21 Towels 5.83 Utilities and Insurance 28.57 Scissors Depreciation on heating system Cleaning Products: Odoban Cleaning Products: Simple Green 1.01 3.95 2.08 22 23 2.36 Draw 200.00 25 Total Variable Costs $4 9.97 Total Fixed Costs 2,367.91 26 28 Based on 22 dogs per day for six days a week. Assume 25 operating days for kennel and 22 eight-hour work days for kennel attendant 29 DAY CARE 31 Item Variable Costs Item Fixed Costs 33 Day care attendant 2.88 Rent 232.14 34 Toys 0.27 Loan 150.00 35 Bowls 0.10 Utilities and Insurance 29.64 Depreciation on heating system Cleaning Products: Odoban Cleaning Products: Simple Green Cost Classification 36 Towels 1.40 15.59 37 16.78 38 Variable Fixed Instructions Milttone 2 CormibutionMa A N Instructions Instnuctions Milestone Company Profile 25 Total Variable Costs 9.97 Total Fixed Costs 2,367.91 26 28 Based on 22 dogs per day for six days a week. Assume 25 operating days for kennel and 22 eight-hour work days for kennel attendant. 29 DAY CARE 31 Item Variable Costs Item Fixed Costs 33 34 Day care attendant 2.88 Rent 232.14 Toys Bowls 0.27 Loan 150.00 35 0.10 Utilities and Insurance 36 Towels 1.40 Depreciation on heating system 29.64 Cleaning Products: Odoban Cleaning Products: Simple Green 37 15.59 38 16.78 39 Draw 200.00 11 Total Variable Costs Total Fixed Costs 858.44 12 14 Based on 12 dogs per day. Assume 22 eight-hour work days for kennel attendant. BOARDING Variable Costs Item Fixed Costs Item Kennel attendant Depreciation on kennels 80.00 0.86 Rent 386.90 Bowls 0.87 Loan 250.00 Towels Utilities and Insurance Depreciation on heating system Cleaning Products: Odoban Cleaning Products: Simple Green 49.40 25.98 29.55 Draw 200.00 Total Fixed Costs $ 1,378.97 Total Variable Costs 7.35 Overview: In the first milestone of your final project, you will determine and classify the costs necessary for opening your business. This is a critical step that must be done correctly for you to successfully complete the subsequent milestones and the final submission. Scenario: Prior to Opening, Part I: You plan to open a pet-services business that will offer dog grooming, day care, and boarding. You can'be creative in deciding the name of your business (e.g., "Inspiring Dog Care"), its geographical location (e.g., Chicago), and its mission and vision for adding value to the community. You will be asked to make choices for a few other details to customize your case; otherwise, you should use the information below. There are 12 kennels (single dog only) and the day care area can house 10 large dogs and 12 small dogs each day. The grooming facility is 200 square feet, the boarding facility is 2,500 square feet, and the day care is 1,500 square feet. Your groomer can groom five dogs a day for five days a week; each groom consists of 1.5 labor hours. You also offer dog day care six days a week, and kenneling every day. You have taken out a loan for start-up costs and the monthly payment is $420; it goes into effect immediately and should be accounted for in your costs. With limited cash contribution and loan funding, you located two angel investors. You will collect a modest draw for the first year of $600 a month; remember to divide evenly among the services. Note: For simplicity, base all calculations using 30 days in each month. You estimate the following staffing needs: A groomer who will be paid $12/hour and work 40 hours a week • A day care attendant who will be paid $9/hour and will work 22 eight-hour days per month • A receptionist who will be paid $8.50/hour and work 30 hours a week A kennel attendant who will be paid $11.50/hour and will work 22 eight-hour days per month A complete list of additional costs is provided below: Food and water bowls: $3.59/unit O Daycare: Two bowls last for every 75 dogs that attend daycare O Boarding: Two bowls last for every 100 dogs that are boarded; you need two bowls per kennel. o Grooming: Each bowl lasts for 20 grooms and you need four bowls at all times. • Fencing for daycare area: $1.249: installation of fencing: $1.000 Dog grooming arm: $300 12 kennels: $9,500; depreciation is $80/month Rent: $650/month; allocate based on square footage Utilities/insurance: $600/month; allocate based on square footage Grooming table: $900 Grooming tub: $2800 Heating system: $10,000; depreciation is $83/manth; allocate based on square footage Clippers: $136.99; can be used for 100 grooms Shampoo: $103.96 per five gallon pail, which can be used for 100 grooms Cage bank: $2200 per set of 5 Salon Tutf Capri mobile carry cart: $90 Towels: $34.99 per 12 pack O Day care: You need to have 12 towels for every 25 dogs. o Boarding: You need to have 12 towels for every 40 dogs. o Grooming: You need to have two towels for every groom per day. Scissors: (1) 7-inch straight is $194 99, and (1) ear and-nose is $7.49; each can be used for 200 grooms. Toys: $3.29 per 6-pack; one toy will last for two dogs in day care, per day. • Cleaning products: o Odoban: $14.55/galion: Each area will dilute 1 az to 1 gallon of water, allocate based on square footage. o Simple Green: $15.66/gallon: each area will dilute 1 oz to 1 galion of water, allocate based on square footage. Dryer: $1250 • Rubberized flooring for day care: $3800 Prompt: Complete the first three tabs, addressing the following critical elements: • Determine the unique characteristics of your company in the "Company Profile" tab of your workbook. • Accurately classify all of your costs in the "Cost Classification" tab of your workbook, • Determine your per-unit cost per dog in the "Variable_Fixed" tab of your workbook. (Most costs are filled in for you. Only compute the missing costs.) Rubric Guidelines for Submission: You must complete the first three tabs in your workbook, following the format in the provided template within each sheet. Value Proficient (100%) Not Evident (0%) Does not outline the company's profile Critical Elements Outlines the company's profile, including its name, location, and mission and vision Classifies all costs in the "Cost Classification tab of the workbook 10 Characteristics of Your Company Classify All of Your Costs Does not classify costs in the "Cost Classification" tab of the workbook Does not determine the per-unit cost per dog in the "Variable Fixed" tab of the workbook 45 45 Determines the per-unit cost per dog in the "Variable Fixed" tab of the workbook Per-Unit Cost Total 100% D HOME MILESTONE 1 - Company Profile Compnay Name XYZ Corporation Location Vision Mission Cost Classification Variable Fixed Instructions Milestone 2 Contritiution NMargin Analyin Instructions Instructions-Milestone 1 Company Profile XYZ Corporation MILESTONE 1- Cost Classification Exercise INSTRUCTIONS Putting an X n the appropnate spot, classify the costs highlighted in yellow a Diret Material, Orect Labor, Overhead, or Period Costs Other costs have been provided for you. The fixed and variable cost dassitications have been pravided for you. For more intormation see Objective t in ChapterS 20 Direct Direct Costs (Payments) lur the Purpose of Generating Revenues 11 Item/Cost Material Labor Overhoad Period Costs Fixed Variable Groomer 14 Day care attendant Product Costs Period Costa 15 Kennel attendant 37 Food and water bowls Depreciation on kennels 39 Hent 20 Utilties and inturance 21 Grooming tub 4 Depreciation on heating system Clippers Shampoo (Crystal clean five-gallon pail) tnventory (Balance Sheet) Towels Scissors (7inch straight, eat & nose) 27 Toys fused in day care only) Cost of Goods Sold income Statement) Cleaning products (used throughout) Dryer Statement] Instructions Instructions- Milestone 1 Company Profie Cost Classification Variable Fiked nstructions Milestone atlon Margin Aaly X x x x x x XYZ Corporation MILESTONE 1- Variable & Fixed Cost Exercise INSTRUCTIONS: Determine the per unit cost for each dog. Fill in the blanks to get the per unit cost and fixed cost of each service. 10 11 Based on 5 grooms per day 12 GROOMING 14 Item Variable Costs Item Fixed Costs 16 Shampoo Groomer 17 Clipper(s) 1.37 Rent 30.95 18 Bowls 0.72 Loan 20.00 19 20 21 Towels 5.83 Utilities and Insurance 28.57 Scissors Depreciation on heating system Cleaning Products: Odoban Cleaning Products: Simple Green 1.01 3.95 2.08 22 23 2.36 Draw 200.00 25 Total Variable Costs $4 9.97 Total Fixed Costs 2,367.91 26 28 Based on 22 dogs per day for six days a week. Assume 25 operating days for kennel and 22 eight-hour work days for kennel attendant 29 DAY CARE 31 Item Variable Costs Item Fixed Costs 33 Day care attendant 2.88 Rent 232.14 34 Toys 0.27 Loan 150.00 35 Bowls 0.10 Utilities and Insurance 29.64 Depreciation on heating system Cleaning Products: Odoban Cleaning Products: Simple Green Cost Classification 36 Towels 1.40 15.59 37 16.78 38 Variable Fixed Instructions Milttone 2 CormibutionMa A N Instructions Instnuctions Milestone Company Profile 25 Total Variable Costs 9.97 Total Fixed Costs 2,367.91 26 28 Based on 22 dogs per day for six days a week. Assume 25 operating days for kennel and 22 eight-hour work days for kennel attendant. 29 DAY CARE 31 Item Variable Costs Item Fixed Costs 33 34 Day care attendant 2.88 Rent 232.14 Toys Bowls 0.27 Loan 150.00 35 0.10 Utilities and Insurance 36 Towels 1.40 Depreciation on heating system 29.64 Cleaning Products: Odoban Cleaning Products: Simple Green 37 15.59 38 16.78 39 Draw 200.00 11 Total Variable Costs Total Fixed Costs 858.44 12 14 Based on 12 dogs per day. Assume 22 eight-hour work days for kennel attendant. BOARDING Variable Costs Item Fixed Costs Item Kennel attendant Depreciation on kennels 80.00 0.86 Rent 386.90 Bowls 0.87 Loan 250.00 Towels Utilities and Insurance Depreciation on heating system Cleaning Products: Odoban Cleaning Products: Simple Green 49.40 25.98 29.55 Draw 200.00 Total Fixed Costs $ 1,378.97 Total Variable Costs 7.35 Overview: In the first milestone of your final project, you will determine and classify the costs necessary for opening your business. This is a critical step that must be done correctly for you to successfully complete the subsequent milestones and the final submission. Scenario: Prior to Opening, Part I: You plan to open a pet-services business that will offer dog grooming, day care, and boarding. You can'be creative in deciding the name of your business (e.g., "Inspiring Dog Care"), its geographical location (e.g., Chicago), and its mission and vision for adding value to the community. You will be asked to make choices for a few other details to customize your case; otherwise, you should use the information below. There are 12 kennels (single dog only) and the day care area can house 10 large dogs and 12 small dogs each day. The grooming facility is 200 square feet, the boarding facility is 2,500 square feet, and the day care is 1,500 square feet. Your groomer can groom five dogs a day for five days a week; each groom consists of 1.5 labor hours. You also offer dog day care six days a week, and kenneling every day. You have taken out a loan for start-up costs and the monthly payment is $420; it goes into effect immediately and should be accounted for in your costs. With limited cash contribution and loan funding, you located two angel investors. You will collect a modest draw for the first year of $600 a month; remember to divide evenly among the services. Note: For simplicity, base all calculations using 30 days in each month. You estimate the following staffing needs: A groomer who will be paid $12/hour and work 40 hours a week • A day care attendant who will be paid $9/hour and will work 22 eight-hour days per month • A receptionist who will be paid $8.50/hour and work 30 hours a week A kennel attendant who will be paid $11.50/hour and will work 22 eight-hour days per month A complete list of additional costs is provided below: Food and water bowls: $3.59/unit O Daycare: Two bowls last for every 75 dogs that attend daycare O Boarding: Two bowls last for every 100 dogs that are boarded; you need two bowls per kennel. o Grooming: Each bowl lasts for 20 grooms and you need four bowls at all times. • Fencing for daycare area: $1.249: installation of fencing: $1.000 Dog grooming arm: $300 12 kennels: $9,500; depreciation is $80/month Rent: $650/month; allocate based on square footage Utilities/insurance: $600/month; allocate based on square footage Grooming table: $900 Grooming tub: $2800 Heating system: $10,000; depreciation is $83/manth; allocate based on square footage Clippers: $136.99; can be used for 100 grooms Shampoo: $103.96 per five gallon pail, which can be used for 100 grooms Cage bank: $2200 per set of 5 Salon Tutf Capri mobile carry cart: $90 Towels: $34.99 per 12 pack O Day care: You need to have 12 towels for every 25 dogs. o Boarding: You need to have 12 towels for every 40 dogs. o Grooming: You need to have two towels for every groom per day. Scissors: (1) 7-inch straight is $194 99, and (1) ear and-nose is $7.49; each can be used for 200 grooms. Toys: $3.29 per 6-pack; one toy will last for two dogs in day care, per day. • Cleaning products: o Odoban: $14.55/galion: Each area will dilute 1 az to 1 gallon of water, allocate based on square footage. o Simple Green: $15.66/gallon: each area will dilute 1 oz to 1 galion of water, allocate based on square footage. Dryer: $1250 • Rubberized flooring for day care: $3800 Prompt: Complete the first three tabs, addressing the following critical elements: • Determine the unique characteristics of your company in the "Company Profile" tab of your workbook. • Accurately classify all of your costs in the "Cost Classification" tab of your workbook, • Determine your per-unit cost per dog in the "Variable_Fixed" tab of your workbook. (Most costs are filled in for you. Only compute the missing costs.) Rubric Guidelines for Submission: You must complete the first three tabs in your workbook, following the format in the provided template within each sheet. Value Proficient (100%) Not Evident (0%) Does not outline the company's profile Critical Elements Outlines the company's profile, including its name, location, and mission and vision Classifies all costs in the "Cost Classification tab of the workbook 10 Characteristics of Your Company Classify All of Your Costs Does not classify costs in the "Cost Classification" tab of the workbook Does not determine the per-unit cost per dog in the "Variable Fixed" tab of the workbook 45 45 Determines the per-unit cost per dog in the "Variable Fixed" tab of the workbook Per-Unit Cost Total 100% D HOME MILESTONE 1 - Company Profile Compnay Name XYZ Corporation Location Vision Mission Cost Classification Variable Fixed Instructions Milestone 2 Contritiution NMargin Analyin Instructions Instructions-Milestone 1 Company Profile XYZ Corporation MILESTONE 1- Cost Classification Exercise INSTRUCTIONS Putting an X n the appropnate spot, classify the costs highlighted in yellow a Diret Material, Orect Labor, Overhead, or Period Costs Other costs have been provided for you. The fixed and variable cost dassitications have been pravided for you. For more intormation see Objective t in ChapterS 20 Direct Direct Costs (Payments) lur the Purpose of Generating Revenues 11 Item/Cost Material Labor Overhoad Period Costs Fixed Variable Groomer 14 Day care attendant Product Costs Period Costa 15 Kennel attendant 37 Food and water bowls Depreciation on kennels 39 Hent 20 Utilties and inturance 21 Grooming tub 4 Depreciation on heating system Clippers Shampoo (Crystal clean five-gallon pail) tnventory (Balance Sheet) Towels Scissors (7inch straight, eat & nose) 27 Toys fused in day care only) Cost of Goods Sold income Statement) Cleaning products (used throughout) Dryer Statement] Instructions Instructions- Milestone 1 Company Profie Cost Classification Variable Fiked nstructions Milestone atlon Margin Aaly X x x x x x XYZ Corporation MILESTONE 1- Variable & Fixed Cost Exercise INSTRUCTIONS: Determine the per unit cost for each dog. Fill in the blanks to get the per unit cost and fixed cost of each service. 10 11 Based on 5 grooms per day 12 GROOMING 14 Item Variable Costs Item Fixed Costs 16 Shampoo Groomer 17 Clipper(s) 1.37 Rent 30.95 18 Bowls 0.72 Loan 20.00 19 20 21 Towels 5.83 Utilities and Insurance 28.57 Scissors Depreciation on heating system Cleaning Products: Odoban Cleaning Products: Simple Green 1.01 3.95 2.08 22 23 2.36 Draw 200.00 25 Total Variable Costs $4 9.97 Total Fixed Costs 2,367.91 26 28 Based on 22 dogs per day for six days a week. Assume 25 operating days for kennel and 22 eight-hour work days for kennel attendant 29 DAY CARE 31 Item Variable Costs Item Fixed Costs 33 Day care attendant 2.88 Rent 232.14 34 Toys 0.27 Loan 150.00 35 Bowls 0.10 Utilities and Insurance 29.64 Depreciation on heating system Cleaning Products: Odoban Cleaning Products: Simple Green Cost Classification 36 Towels 1.40 15.59 37 16.78 38 Variable Fixed Instructions Milttone 2 CormibutionMa A N Instructions Instnuctions Milestone Company Profile 25 Total Variable Costs 9.97 Total Fixed Costs 2,367.91 26 28 Based on 22 dogs per day for six days a week. Assume 25 operating days for kennel and 22 eight-hour work days for kennel attendant. 29 DAY CARE 31 Item Variable Costs Item Fixed Costs 33 34 Day care attendant 2.88 Rent 232.14 Toys Bowls 0.27 Loan 150.00 35 0.10 Utilities and Insurance 36 Towels 1.40 Depreciation on heating system 29.64 Cleaning Products: Odoban Cleaning Products: Simple Green 37 15.59 38 16.78 39 Draw 200.00 11 Total Variable Costs Total Fixed Costs 858.44 12 14 Based on 12 dogs per day. Assume 22 eight-hour work days for kennel attendant. BOARDING Variable Costs Item Fixed Costs Item Kennel attendant Depreciation on kennels 80.00 0.86 Rent 386.90 Bowls 0.87 Loan 250.00 Towels Utilities and Insurance Depreciation on heating system Cleaning Products: Odoban Cleaning Products: Simple Green 49.40 25.98 29.55 Draw 200.00 Total Fixed Costs $ 1,378.97 Total Variable Costs 7.35 Overview: In the first milestone of your final project, you will determine and classify the costs necessary for opening your business. This is a critical step that must be done correctly for you to successfully complete the subsequent milestones and the final submission. Scenario: Prior to Opening, Part I: You plan to open a pet-services business that will offer dog grooming, day care, and boarding. You can'be creative in deciding the name of your business (e.g., "Inspiring Dog Care"), its geographical location (e.g., Chicago), and its mission and vision for adding value to the community. You will be asked to make choices for a few other details to customize your case; otherwise, you should use the information below. There are 12 kennels (single dog only) and the day care area can house 10 large dogs and 12 small dogs each day. The grooming facility is 200 square feet, the boarding facility is 2,500 square feet, and the day care is 1,500 square feet. Your groomer can groom five dogs a day for five days a week; each groom consists of 1.5 labor hours. You also offer dog day care six days a week, and kenneling every day. You have taken out a loan for start-up costs and the monthly payment is $420; it goes into effect immediately and should be accounted for in your costs. With limited cash contribution and loan funding, you located two angel investors. You will collect a modest draw for the first year of $600 a month; remember to divide evenly among the services. Note: For simplicity, base all calculations using 30 days in each month. You estimate the following staffing needs: A groomer who will be paid $12/hour and work 40 hours a week • A day care attendant who will be paid $9/hour and will work 22 eight-hour days per month • A receptionist who will be paid $8.50/hour and work 30 hours a week A kennel attendant who will be paid $11.50/hour and will work 22 eight-hour days per month A complete list of additional costs is provided below: Food and water bowls: $3.59/unit O Daycare: Two bowls last for every 75 dogs that attend daycare O Boarding: Two bowls last for every 100 dogs that are boarded; you need two bowls per kennel. o Grooming: Each bowl lasts for 20 grooms and you need four bowls at all times. • Fencing for daycare area: $1.249: installation of fencing: $1.000 Dog grooming arm: $300 12 kennels: $9,500; depreciation is $80/month Rent: $650/month; allocate based on square footage Utilities/insurance: $600/month; allocate based on square footage Grooming table: $900 Grooming tub: $2800 Heating system: $10,000; depreciation is $83/manth; allocate based on square footage Clippers: $136.99; can be used for 100 grooms Shampoo: $103.96 per five gallon pail, which can be used for 100 grooms Cage bank: $2200 per set of 5 Salon Tutf Capri mobile carry cart: $90 Towels: $34.99 per 12 pack O Day care: You need to have 12 towels for every 25 dogs. o Boarding: You need to have 12 towels for every 40 dogs. o Grooming: You need to have two towels for every groom per day. Scissors: (1) 7-inch straight is $194 99, and (1) ear and-nose is $7.49; each can be used for 200 grooms. Toys: $3.29 per 6-pack; one toy will last for two dogs in day care, per day. • Cleaning products: o Odoban: $14.55/galion: Each area will dilute 1 az to 1 gallon of water, allocate based on square footage. o Simple Green: $15.66/gallon: each area will dilute 1 oz to 1 galion of water, allocate based on square footage. Dryer: $1250 • Rubberized flooring for day care: $3800 Prompt: Complete the first three tabs, addressing the following critical elements: • Determine the unique characteristics of your company in the "Company Profile" tab of your workbook. • Accurately classify all of your costs in the "Cost Classification" tab of your workbook, • Determine your per-unit cost per dog in the "Variable_Fixed" tab of your workbook. (Most costs are filled in for you. Only compute the missing costs.) Rubric Guidelines for Submission: You must complete the first three tabs in your workbook, following the format in the provided template within each sheet. Value Proficient (100%) Not Evident (0%) Does not outline the company's profile Critical Elements Outlines the company's profile, including its name, location, and mission and vision Classifies all costs in the "Cost Classification tab of the workbook 10 Characteristics of Your Company Classify All of Your Costs Does not classify costs in the "Cost Classification" tab of the workbook Does not determine the per-unit cost per dog in the "Variable Fixed" tab of the workbook 45 45 Determines the per-unit cost per dog in the "Variable Fixed" tab of the workbook Per-Unit Cost Total 100% D HOME MILESTONE 1 - Company Profile Compnay Name XYZ Corporation Location Vision Mission Cost Classification Variable Fixed Instructions Milestone 2 Contritiution NMargin Analyin Instructions Instructions-Milestone 1 Company Profile XYZ Corporation MILESTONE 1- Cost Classification Exercise INSTRUCTIONS Putting an X n the appropnate spot, classify the costs highlighted in yellow a Diret Material, Orect Labor, Overhead, or Period Costs Other costs have been provided for you. The fixed and variable cost dassitications have been pravided for you. For more intormation see Objective t in ChapterS 20 Direct Direct Costs (Payments) lur the Purpose of Generating Revenues 11 Item/Cost Material Labor Overhoad Period Costs Fixed Variable Groomer 14 Day care attendant Product Costs Period Costa 15 Kennel attendant 37 Food and water bowls Depreciation on kennels 39 Hent 20 Utilties and inturance 21 Grooming tub 4 Depreciation on heating system Clippers Shampoo (Crystal clean five-gallon pail) tnventory (Balance Sheet) Towels Scissors (7inch straight, eat & nose) 27 Toys fused in day care only) Cost of Goods Sold income Statement) Cleaning products (used throughout) Dryer Statement] Instructions Instructions- Milestone 1 Company Profie Cost Classification Variable Fiked nstructions Milestone atlon Margin Aaly X x x x x x XYZ Corporation MILESTONE 1- Variable & Fixed Cost Exercise INSTRUCTIONS: Determine the per unit cost for each dog. Fill in the blanks to get the per unit cost and fixed cost of each service. 10 11 Based on 5 grooms per day 12 GROOMING 14 Item Variable Costs Item Fixed Costs 16 Shampoo Groomer 17 Clipper(s) 1.37 Rent 30.95 18 Bowls 0.72 Loan 20.00 19 20 21 Towels 5.83 Utilities and Insurance 28.57 Scissors Depreciation on heating system Cleaning Products: Odoban Cleaning Products: Simple Green 1.01 3.95 2.08 22 23 2.36 Draw 200.00 25 Total Variable Costs $4 9.97 Total Fixed Costs 2,367.91 26 28 Based on 22 dogs per day for six days a week. Assume 25 operating days for kennel and 22 eight-hour work days for kennel attendant 29 DAY CARE 31 Item Variable Costs Item Fixed Costs 33 Day care attendant 2.88 Rent 232.14 34 Toys 0.27 Loan 150.00 35 Bowls 0.10 Utilities and Insurance 29.64 Depreciation on heating system Cleaning Products: Odoban Cleaning Products: Simple Green Cost Classification 36 Towels 1.40 15.59 37 16.78 38 Variable Fixed Instructions Milttone 2 CormibutionMa A N Instructions Instnuctions Milestone Company Profile 25 Total Variable Costs 9.97 Total Fixed Costs 2,367.91 26 28 Based on 22 dogs per day for six days a week. Assume 25 operating days for kennel and 22 eight-hour work days for kennel attendant. 29 DAY CARE 31 Item Variable Costs Item Fixed Costs 33 34 Day care attendant 2.88 Rent 232.14 Toys Bowls 0.27 Loan 150.00 35 0.10 Utilities and Insurance 36 Towels 1.40 Depreciation on heating system 29.64 Cleaning Products: Odoban Cleaning Products: Simple Green 37 15.59 38 16.78 39 Draw 200.00 11 Total Variable Costs Total Fixed Costs 858.44 12 14 Based on 12 dogs per day. Assume 22 eight-hour work days for kennel attendant. BOARDING Variable Costs Item Fixed Costs Item Kennel attendant Depreciation on kennels 80.00 0.86 Rent 386.90 Bowls 0.87 Loan 250.00 Towels Utilities and Insurance Depreciation on heating system Cleaning Products: Odoban Cleaning Products: Simple Green 49.40 25.98 29.55 Draw 200.00 Total Fixed Costs $ 1,378.97 Total Variable Costs 7.35 Overview: In the first milestone of your final project, you will determine and classify the costs necessary for opening your business. This is a critical step that must be done correctly for you to successfully complete the subsequent milestones and the final submission. Scenario: Prior to Opening, Part I: You plan to open a pet-services business that will offer dog grooming, day care, and boarding. You can'be creative in deciding the name of your business (e.g., "Inspiring Dog Care"), its geographical location (e.g., Chicago), and its mission and vision for adding value to the community. You will be asked to make choices for a few other details to customize your case; otherwise, you should use the information below. There are 12 kennels (single dog only) and the day care area can house 10 large dogs and 12 small dogs each day. The grooming facility is 200 square feet, the boarding facility is 2,500 square feet, and the day care is 1,500 square feet. Your groomer can groom five dogs a day for five days a week; each groom consists of 1.5 labor hours. You also offer dog day care six days a week, and kenneling every day. You have taken out a loan for start-up costs and the monthly payment is $420; it goes into effect immediately and should be accounted for in your costs. With limited cash contribution and loan funding, you located two angel investors. You will collect a modest draw for the first year of $600 a month; remember to divide evenly among the services. Note: For simplicity, base all calculations using 30 days in each month. You estimate the following staffing needs: A groomer who will be paid $12/hour and work 40 hours a week • A day care attendant who will be paid $9/hour and will work 22 eight-hour days per month • A receptionist who will be paid $8.50/hour and work 30 hours a week A kennel attendant who will be paid $11.50/hour and will work 22 eight-hour days per month A complete list of additional costs is provided below: Food and water bowls: $3.59/unit O Daycare: Two bowls last for every 75 dogs that attend daycare O Boarding: Two bowls last for every 100 dogs that are boarded; you need two bowls per kennel. o Grooming: Each bowl lasts for 20 grooms and you need four bowls at all times. • Fencing for daycare area: $1.249: installation of fencing: $1.000 Dog grooming arm: $300 12 kennels: $9,500; depreciation is $80/month Rent: $650/month; allocate based on square footage Utilities/insurance: $600/month; allocate based on square footage Grooming table: $900 Grooming tub: $2800 Heating system: $10,000; depreciation is $83/manth; allocate based on square footage Clippers: $136.99; can be used for 100 grooms Shampoo: $103.96 per five gallon pail, which can be used for 100 grooms Cage bank: $2200 per set of 5 Salon Tutf Capri mobile carry cart: $90 Towels: $34.99 per 12 pack O Day care: You need to have 12 towels for every 25 dogs. o Boarding: You need to have 12 towels for every 40 dogs. o Grooming: You need to have two towels for every groom per day. Scissors: (1) 7-inch straight is $194 99, and (1) ear and-nose is $7.49; each can be used for 200 grooms. Toys: $3.29 per 6-pack; one toy will last for two dogs in day care, per day. • Cleaning products: o Odoban: $14.55/galion: Each area will dilute 1 az to 1 gallon of water, allocate based on square footage. o Simple Green: $15.66/gallon: each area will dilute 1 oz to 1 galion of water, allocate based on square footage. Dryer: $1250 • Rubberized flooring for day care: $3800 Prompt: Complete the first three tabs, addressing the following critical elements: • Determine the unique characteristics of your company in the "Company Profile" tab of your workbook. • Accurately classify all of your costs in the "Cost Classification" tab of your workbook, • Determine your per-unit cost per dog in the "Variable_Fixed" tab of your workbook. (Most costs are filled in for you. Only compute the missing costs.) Rubric Guidelines for Submission: You must complete the first three tabs in your workbook, following the format in the provided template within each sheet. Value Proficient (100%) Not Evident (0%) Does not outline the company's profile Critical Elements Outlines the company's profile, including its name, location, and mission and vision Classifies all costs in the "Cost Classification tab of the workbook 10 Characteristics of Your Company Classify All of Your Costs Does not classify costs in the "Cost Classification" tab of the workbook Does not determine the per-unit cost per dog in the "Variable Fixed" tab of the workbook 45 45 Determines the per-unit cost per dog in the "Variable Fixed" tab of the workbook Per-Unit Cost Total 100% D HOME MILESTONE 1 - Company Profile Compnay Name XYZ Corporation Location Vision Mission Cost Classification Variable Fixed Instructions Milestone 2 Contritiution NMargin Analyin Instructions Instructions-Milestone 1 Company Profile XYZ Corporation MILESTONE 1- Cost Classification Exercise INSTRUCTIONS Putting an X n the appropnate spot, classify the costs highlighted in yellow a Diret Material, Orect Labor, Overhead, or Period Costs Other costs have been provided for you. The fixed and variable cost dassitications have been pravided for you. For more intormation see Objective t in ChapterS 20 Direct Direct Costs (Payments) lur the Purpose of Generating Revenues 11 Item/Cost Material Labor Overhoad Period Costs Fixed Variable Groomer 14 Day care attendant Product Costs Period Costa 15 Kennel attendant 37 Food and water bowls Depreciation on kennels 39 Hent 20 Utilties and inturance 21 Grooming tub 4 Depreciation on heating system Clippers Shampoo (Crystal clean five-gallon pail) tnventory (Balance Sheet) Towels Scissors (7inch straight, eat & nose) 27 Toys fused in day care only) Cost of Goods Sold income Statement) Cleaning products (used throughout) Dryer Statement] Instructions Instructions- Milestone 1 Company Profie Cost Classification Variable Fiked nstructions Milestone atlon Margin Aaly X x x x x x XYZ Corporation MILESTONE 1- Variable & Fixed Cost Exercise INSTRUCTIONS: Determine the per unit cost for each dog. Fill in the blanks to get the per unit cost and fixed cost of each service. 10 11 Based on 5 grooms per day 12 GROOMING 14 Item Variable Costs Item Fixed Costs 16 Shampoo Groomer 17 Clipper(s) 1.37 Rent 30.95 18 Bowls 0.72 Loan 20.00 19 20 21 Towels 5.83 Utilities and Insurance 28.57 Scissors Depreciation on heating system Cleaning Products: Odoban Cleaning Products: Simple Green 1.01 3.95 2.08 22 23 2.36 Draw 200.00 25 Total Variable Costs $4 9.97 Total Fixed Costs 2,367.91 26 28 Based on 22 dogs per day for six days a week. Assume 25 operating days for kennel and 22 eight-hour work days for kennel attendant 29 DAY CARE 31 Item Variable Costs Item Fixed Costs 33 Day care attendant 2.88 Rent 232.14 34 Toys 0.27 Loan 150.00 35 Bowls 0.10 Utilities and Insurance 29.64 Depreciation on heating system Cleaning Products: Odoban Cleaning Products: Simple Green Cost Classification 36 Towels 1.40 15.59 37 16.78 38 Variable Fixed Instructions Milttone 2 CormibutionMa A N Instructions Instnuctions Milestone Company Profile 25 Total Variable Costs 9.97 Total Fixed Costs 2,367.91 26 28 Based on 22 dogs per day for six days a week. Assume 25 operating days for kennel and 22 eight-hour work days for kennel attendant. 29 DAY CARE 31 Item Variable Costs Item Fixed Costs 33 34 Day care attendant 2.88 Rent 232.14 Toys Bowls 0.27 Loan 150.00 35 0.10 Utilities and Insurance 36 Towels 1.40 Depreciation on heating system 29.64 Cleaning Products: Odoban Cleaning Products: Simple Green 37 15.59 38 16.78 39 Draw 200.00 11 Total Variable Costs Total Fixed Costs 858.44 12 14 Based on 12 dogs per day. Assume 22 eight-hour work days for kennel attendant. BOARDING Variable Costs Item Fixed Costs Item Kennel attendant Depreciation on kennels 80.00 0.86 Rent 386.90 Bowls 0.87 Loan 250.00 Towels Utilities and Insurance Depreciation on heating system Cleaning Products: Odoban Cleaning Products: Simple Green 49.40 25.98 29.55 Draw 200.00 Total Fixed Costs $ 1,378.97 Total Variable Costs 7.35 Overview: In the first milestone of your final project, you will determine and classify the costs necessary for opening your business. This is a critical step that must be done correctly for you to successfully complete the subsequent milestones and the final submission. Scenario: Prior to Opening, Part I: You plan to open a pet-services business that will offer dog grooming, day care, and boarding. You can'be creative in deciding the name of your business (e.g., "Inspiring Dog Care"), its geographical location (e.g., Chicago), and its mission and vision for adding value to the community. You will be asked to make choices for a few other details to customize your case; otherwise, you should use the information below. There are 12 kennels (single dog only) and the day care area can house 10 large dogs and 12 small dogs each day. The grooming facility is 200 square feet, the boarding facility is 2,500 square feet, and the day care is 1,500 square feet. Your groomer can groom five dogs a day for five days a week; each groom consists of 1.5 labor hours. You also offer dog day care six days a week, and kenneling every day. You have taken out a loan for start-up costs and the monthly payment is $420; it goes into effect immediately and should be accounted for in your costs. With limited cash contribution and loan funding, you located two angel investors. You will collect a modest draw for the first year of $600 a month; remember to divide evenly among the services. Note: For simplicity, base all calculations using 30 days in each month. You estimate the following staffing needs: A groomer who will be paid $12/hour and work 40 hours a week • A day care attendant who will be paid $9/hour and will work 22 eight-hour days per month • A receptionist who will be paid $8.50/hour and work 30 hours a week A kennel attendant who will be paid $11.50/hour and will work 22 eight-hour days per month A complete list of additional costs is provided below: Food and water bowls: $3.59/unit O Daycare: Two bowls last for every 75 dogs that attend daycare O Boarding: Two bowls last for every 100 dogs that are boarded; you need two bowls per kennel. o Grooming: Each bowl lasts for 20 grooms and you need four bowls at all times. • Fencing for daycare area: $1.249: installation of fencing: $1.000 Dog grooming arm: $300 12 kennels: $9,500; depreciation is $80/month Rent: $650/month; allocate based on square footage Utilities/insurance: $600/month; allocate based on square footage Grooming table: $900 Grooming tub: $2800 Heating system: $10,000; depreciation is $83/manth; allocate based on square footage Clippers: $136.99; can be used for 100 grooms Shampoo: $103.96 per five gallon pail, which can be used for 100 grooms Cage bank: $2200 per set of 5 Salon Tutf Capri mobile carry cart: $90 Towels: $34.99 per 12 pack O Day care: You need to have 12 towels for every 25 dogs. o Boarding: You need to have 12 towels for every 40 dogs. o Grooming: You need to have two towels for every groom per day. Scissors: (1) 7-inch straight is $194 99, and (1) ear and-nose is $7.49; each can be used for 200 grooms. Toys: $3.29 per 6-pack; one toy will last for two dogs in day care, per day. • Cleaning products: o Odoban: $14.55/galion: Each area will dilute 1 az to 1 gallon of water, allocate based on square footage. o Simple Green: $15.66/gallon: each area will dilute 1 oz to 1 galion of water, allocate based on square footage. Dryer: $1250 • Rubberized flooring for day care: $3800 Prompt: Complete the first three tabs, addressing the following critical elements: • Determine the unique characteristics of your company in the "Company Profile" tab of your workbook. • Accurately classify all of your costs in the "Cost Classification" tab of your workbook, • Determine your per-unit cost per dog in the "Variable_Fixed" tab of your workbook. (Most costs are filled in for you. Only compute the missing costs.) Rubric Guidelines for Submission: You must complete the first three tabs in your workbook, following the format in the provided template within each sheet. Value Proficient (100%) Not Evident (0%) Does not outline the company's profile Critical Elements Outlines the company's profile, including its name, location, and mission and vision Classifies all costs in the "Cost Classification tab of the workbook 10 Characteristics of Your Company Classify All of Your Costs Does not classify costs in the "Cost Classification" tab of the workbook Does not determine the per-unit cost per dog in the "Variable Fixed" tab of the workbook 45 45 Determines the per-unit cost per dog in the "Variable Fixed" tab of the workbook Per-Unit Cost Total 100% D HOME MILESTONE 1 - Company Profile Compnay Name XYZ Corporation Location Vision Mission Cost Classification Variable Fixed Instructions Milestone 2 Contritiution NMargin Analyin Instructions Instructions-Milestone 1 Company Profile XYZ Corporation MILESTONE 1- Cost Classification Exercise INSTRUCTIONS Putting an X n the appropnate spot, classify the costs highlighted in yellow a Diret Material, Orect Labor, Overhead, or Period Costs Other costs have been provided for you. The fixed and variable cost dassitications have been pravided for you. For more intormation see Objective t in ChapterS 20 Direct Direct Costs (Payments) lur the Purpose of Generating Revenues 11 Item/Cost Material Labor Overhoad Period Costs Fixed Variable Groomer 14 Day care attendant Product Costs Period Costa 15 Kennel attendant 37 Food and water bowls Depreciation on kennels 39 Hent 20 Utilties and inturance 21 Grooming tub 4 Depreciation on heating system Clippers Shampoo (Crystal clean five-gallon pail) tnventory (Balance Sheet) Towels Scissors (7inch straight, eat & nose) 27 Toys fused in day care only) Cost of Goods Sold income Statement) Cleaning products (used throughout) Dryer Statement] Instructions Instructions- Milestone 1 Company Profie Cost Classification Variable Fiked nstructions Milestone atlon Margin Aaly X x x x x x XYZ Corporation MILESTONE 1- Variable & Fixed Cost Exercise INSTRUCTIONS: Determine the per unit cost for each dog. Fill in the blanks to get the per unit cost and fixed cost of each service. 10 11 Based on 5 grooms per day 12 GROOMING 14 Item Variable Costs Item Fixed Costs 16 Shampoo Groomer 17 Clipper(s) 1.37 Rent 30.95 18 Bowls 0.72 Loan 20.00 19 20 21 Towels 5.83 Utilities and Insurance 28.57 Scissors Depreciation on heating system Cleaning Products: Odoban Cleaning Products: Simple Green 1.01 3.95 2.08 22 23 2.36 Draw 200.00 25 Total Variable Costs $4 9.97 Total Fixed Costs 2,367.91 26 28 Based on 22 dogs per day for six days a week. Assume 25 operating days for kennel and 22 eight-hour work days for kennel attendant 29 DAY CARE 31 Item Variable Costs Item Fixed Costs 33 Day care attendant 2.88 Rent 232.14 34 Toys 0.27 Loan 150.00 35 Bowls 0.10 Utilities and Insurance 29.64 Depreciation on heating system Cleaning Products: Odoban Cleaning Products: Simple Green Cost Classification 36 Towels 1.40 15.59 37 16.78 38 Variable Fixed Instructions Milttone 2 CormibutionMa A N Instructions Instnuctions Milestone Company Profile 25 Total Variable Costs 9.97 Total Fixed Costs 2,367.91 26 28 Based on 22 dogs per day for six days a week. Assume 25 operating days for kennel and 22 eight-hour work days for kennel attendant. 29 DAY CARE 31 Item Variable Costs Item Fixed Costs 33 34 Day care attendant 2.88 Rent 232.14 Toys Bowls 0.27 Loan 150.00 35 0.10 Utilities and Insurance 36 Towels 1.40 Depreciation on heating system 29.64 Cleaning Products: Odoban Cleaning Products: Simple Green 37 15.59 38 16.78 39 Draw 200.00 11 Total Variable Costs Total Fixed Costs 858.44 12 14 Based on 12 dogs per day. Assume 22 eight-hour work days for kennel attendant. BOARDING Variable Costs Item Fixed Costs Item Kennel attendant Depreciation on kennels 80.00 0.86 Rent 386.90 Bowls 0.87 Loan 250.00 Towels Utilities and Insurance Depreciation on heating system Cleaning Products: Odoban Cleaning Products: Simple Green 49.40 25.98 29.55 Draw 200.00 Total Fixed Costs $ 1,378.97 Total Variable Costs 7.35
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Elementary Statistics
ISBN: 978-0538733502
11th edition
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