INSTRUCTIONS: Putting an X in the appropriate spot, classify the costs as: Direct Material, Direct Labor, Overhead, or Period Costs. The Fixed and Variable cost classifications have been provided for you tem/Cost 12 Salary-Collar maker. 13 Salary-Leash maker. Direct Material Direct Labor Overhead Period Costs Fixed x x x x x xxx 14 Salary Harness maker 15 Salary Receptionist 26 High-tensile strength nylon webbing 17 Polyester/nylon ribbons 18 Buckles made of cast hardware 15 Depreciation on sewing machines 20 Rent 21 Utilities and insurance 22 Scissors, thread, and cording 25 Price tags 24 Office supplies 25 Other business equipment 26 Loan payment 27 Salary to seif 2 x x: x x x x x xx Variable x x x x x x x xxx D 5 Collars 7 Item Variable Cost/Item Item 9 High-tensile strength nylon webbing $ 4.00 Collar maker's salary (monthly) $ 10 Polyester/nylon ribbons $ 3.00 Depreciation on sewing machines S Fixed Costs 2.773.33 55.00 11 Buckles made of cast hardware $ 2.00 Rent $ 250.00 12 Price tags 0.10 Utilities and insurance 200 00 15 14 15 16 17 19 Total Variable Costs per Collar 9.10 Total Fixed Costs 20 22 Scissors, thread, and cording $ 400.00 Loan payment 5 183.33 Salary to self $ 166.67 4,028.33 23 Leashes 25 Item: 27 High-tensile strength nylon webbing 28 Polyester/nylon ribbons 29 Buckles made of cast hardware 30 Price tags 31 32 33 Variable Cost/Item Item Fixed Costs 600 Leash maker's salary (monthly) $ 2,715.55 450 Depreciation on sewing machines $ 55,00 1.50 Rent $ 250.00 0.10 Utilities and insurance $ 200 00 Scissors, thread, and cording $ 400.00 Loan payment $ 183.35 Salary to self 166.67 34 55 36 38 Total Variable Costs per Leash 39 12.10 Total Fixed Costs $ 4,028.1 $4,0233 35 36 38 Total Variable Costs per Leash $ 12.10 39 Total Fixed Costs 41 42 Harnesses 44 Item 46 High-tensile strength nylon webbing 47 Polyester/nylon ribbons 48 Buckles made of cast hardware 49 Price tags 4,028.33 $4,028.33 Variable Cost/Item Item Fixed Costs $ 6.00 Harness maker's salary $ 2,946.67 $ 4.50 Depreciation on sewing machines $ 55.00 4.00 Rent $ 250.00 0.10 Utilities and insurance $ 200.00 Scissors, thread, and cording $ 400.00 Loan $ 183.33 Salary to self 166.67 50 51 52 53 54 55 57 Total Variable Costs per Harness $ 14.60 Total Fixed Costs 60 4,201.67 Cost Classification Variable and Fixed Costs Contribution Margin Analysis Break Even Analysi COGS Income Statement BOF Rain to stop 5 6 8 Sales Price per Unit) 9 Variable Cost per Unit 11 Contribution Margin 12 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 COLLARS LEASHES HARNESSES