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)	$ 2,773.33
Polyester/nylon ribbons			Depreciation on sewing machines
Buckles made of cast hardware			Rent
Price tags			Utilities and insurance
			Scissors, thread, and cording
			Loan payment	$ 183.33
			Salary to self	$ 166.67
Total Variable Costs per Collar			Total Fixed Costs
Leashes
Item	Variable Cost/Item		Item	Fixed Costs
High-tensile strength nylon webbing			Leash maker's salary (monthly)
Polyester/nylon ribbons			Depreciation on sewing machines
Buckles made of cast hardware			Rent
Price tags			Utilities and insurance
			Scissors, thread, and cording
			Loan payment
			Salary to self
Total Variable Costs per Leash			Total Fixed Costs
Harnesses
Item	Variable Cost/Item		Item	Fixed Costs
High-tensile strength nylon webbing			Harness maker's salary
Polyester/nylon ribbons			Depreciation on sewing machines
Buckles made of cast hardware			Rent
Price tags			Utilities and insurance
			Scissors, thread, and cording
			Loan
			Salary to self
Total Variable Costs per Harness			Total Fixed Costs