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ACC 202 Milestone One: Operational Costs Data Appendix You plan to open a small business for manufacturing pet collars, leashes, and hamesses. You have found a workshop space you can use for sewing your products. After some research and planning you have estimates for the various operating costs for your business. The total square footage for the sewing rooms is 1,500 square feet broken into three areas ( 500 square feet each). You have taken out a loan for start-up costs, and the monthly payment is $550; it goes into effect immediately and should be accounted for in your costs. You will also collect a modest salary for the first year of $500 per month; remember to divide evenly among the services. Salary and Hiring Data One collar maker, who will be paid $16.00 per hour and work 40 hours per week One leash maker, who will be paid $16.00 per hour and work 40 hours per week One harness maker, who will be paid $17.00 per hour and work 40 hours per week One receptionist, who will be paid $15.00 per hour and work 30 hours per week Other Costs Rent: $750 per month; allocate based on square footage High-tensile strength nylon webbing - \$12 per yard of webbing 3 collars per yard of webbing 2 leashes per yard of webbing 2 harnesses per yard of webbing Polyesterylon ribbons $9 per yard of ribbon 3 collars per yard of ribbon 2 leashes per yard of ribbon 2 hamesses per yard of ribbon Buckles made of cast hardware $0.50 per buckle 4 buckles used per collar 3 buckles used per leash B5 buckies used per harners 3 infuitial sewing machines at $3,300 each for a total of $9,900; depreciation is $165 per month (S-year ife, sero salvage value) Umities and insurance: $600 per monthy aliocate based on square footage Sossor, thread, cording: $1,200 Price tags: 5250 for 2.500 (50,10 each) othee supplies $2,400 or 5200 per month Putting an x in the appropriate spot, classify the costs as: Direct Material, Direct Labor, Overhead, or Period Costs The fixed and Variable cort classifcations have been provided for you