Collars Itern 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 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) 2,773.33 Polyesterylon ribbons 4.50 Depreciation on sewing machines 55.00 Buckles made of cast hardware 1.50 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 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 2,946.67 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 167.67 Total Variable Costs per Harness S 14.60 Total Fixed Costs 4,201.67