Milestone One - Variable and Fixed Costs 22 23 Leashes 25 Item 27 High-tensile strength nylon webbing 28 Polyesterylon ribbons 29 Buckles made of cast hardware 30 Price tags 31. Variable Cost/1tem \begin{tabular}{ll} $ & 6.00 \\ $ & 4.50 \\ $ & 1.50 \\ $ & 0.10 \\ \hline \end{tabular} Item Leash maker's salary (monthly) Depreciation on sewing machines Rent Utilities and insurance Scissors, thread, and cording Loan payment Salary to self Fixed Costs $$$$$$$2,733.3355.00250.00200.00400.00183.83166.67 Total Fixed Costs \begin{tabular}{ll} $4,028.33 \\ \hline \end{tabular} Fixed Costs Item Harness maker's salary Depreciation on sewing machines Rent Utilities and insurance Scissors, thread, and cording Cost Classification Variable and Fixed Costs Contribution Margin Analysis 2,946.67 55.00 250.00 20000 400.00 2) Tractensbility inveitigate Break-Even Analysis Total Variable Costs per Leash Milestone Two - Contribution Margin Analysis Milestone One - Variable and Fixed Costs 22 23 Leashes 25 Item 27 High-tensile strength nylon webbing 28 Polyesterylon ribbons 29 Buckles made of cast hardware 30 Price tags 31. Variable Cost/1tem \begin{tabular}{ll} $ & 6.00 \\ $ & 4.50 \\ $ & 1.50 \\ $ & 0.10 \\ \hline \end{tabular} Item Leash maker's salary (monthly) Depreciation on sewing machines Rent Utilities and insurance Scissors, thread, and cording Loan payment Salary to self Fixed Costs $$$$$$$2,733.3355.00250.00200.00400.00183.83166.67 Total Fixed Costs \begin{tabular}{ll} $4,028.33 \\ \hline \end{tabular} Fixed Costs Item Harness maker's salary Depreciation on sewing machines Rent Utilities and insurance Scissors, thread, and cording Cost Classification Variable and Fixed Costs Contribution Margin Analysis 2,946.67 55.00 250.00 20000 400.00 2) Tractensbility inveitigate Break-Even Analysis Total Variable Costs per Leash Milestone Two - Contribution Margin Analysis