Collars Item Variable Cost/Item Item Fixed Costs High-tensile strength nylon webbing $4.00 Collar maker's salary (monthly) $2,773.33 Polyesterylon ribbons $3.00 Depreciation on sewing machines $55.00 Buckles made of cast hardware $2.00 Rent $250.00 Price tags $0.10 Utilities and insurance $200.00 Scissors, thread, and cording $400.00 Loan payment $183.33 Salary to self $166.67 Total Variable Costs per Collar $9.10 Total Fixed Costs $4,028.33 Leashes Item Variable Cost/Item Item Fixed Costs High-tensile strength nylon webbing $6.00 Leash maker's salary (monthly) $2,773.00 Polyesterylon ribbons $4.50 Depreciation on sewing machines $55.00 Buckles made of cast hardware $1.50 Rent $250.00 Price tags 50.10 Utilities and insurance $200.00 Scissors, thread, and cording $400.00 Loan payment $183.33 Salary to self $166.67 Total Variable Costs per Leash $12.10 Total Fixed Costs $4,028.33 Harnesses Item Variable Cost/Item Item Fixed Costs High-tensile strength nylon webbing $6.00 Harness maker's salary $2,946.00 Polyesterylon ribbons $4.50 Depreciation on sewing machines $55.00 Buckles made of cast hardware $4.00 Rent $250.00 Price tags $0.10 Utilities and insurance $200.00 Scissors, thread, and cording $400.00 Loan $183.33 Salary to self $166.67