How do I do Milestone Two - Contribution Margin Analysis:

	COLLARS		LEASHES		HARNESSES
Sales Price per Unit
Variable Cost per Unit	9.10		12.10		14.60
Contribution Margin					$ -

Data:

Milestone One - Variable and Fixed Costs
Collars
Item	Variable Cost/Item		Item	Fixed Costs
High-tensile strength nylon webbing	$ 4.00		Collar maker's salary (monthly)	$ 2,560.00
Polyester/nylon 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	$ 3,815.00
Leashes
Item	Variable Cost/Item		Item	Fixed Costs
High-tensile strength nylon webbing	$ 6.00		Leash maker's salary (monthly)	$ 2,560.00
Polyester/nylon 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	$ 3,815.00
Harnesses
Item	Variable Cost/Item		Item	Fixed Costs
High-tensile strength nylon webbing	$ 6.00		Harness maker's salary	$ 2,720.00
Polyester/nylon 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
Total Variable Costs per Harness	$ 14.60		Total Fixed Costs	$ 3,975.00