PLEASE HELP- with variance analysis. extra information provided, i just need help with the variance portion. Thank you!

Item Variable Cost/Item Item Fixed Costs High-tensile strength nylon webbing $ 12.00 Collar maker's salary (monthly) $ 2,560.00 Polyester/nylon ribbons $ 9.00 Depreciation on sewing machines $ 165.00 Buckles made of cast hardware $ 0.50 Rent $ 750.00 Price tags $ 0.10 Utilities and insurance $ 600.00 Scissors, thread, and cording $ 2,000.00 Loan payment $ 550.00 Salary to self $ 500.00 Total Variable Costs per Collar 9.00 Total Fixed Costs $ 13,723.67 D 2 3 Leashes 5 Item Variable Cost/item Item Fixed Costs High-tensile strength nylon webbing $ 12.00 Leash maker's salary (monthly) $ 2,560.00 8 Polyester/nylon ribbons $ 9.00 Depreciation on sewing machines $ 165.00 9 Buckles made of cast hardware $ 0.50 Rent $ 750.00 O Price tags $ 0.10 Utilities and insurance $ 600.00 B1 Scissors, thread, and cording $ 2,000.00 32 Loan payment $ 550.00 33 Salary to self $ 500.00 34 35 36 38 Total Variable Costs per Leash $ 12.00 Total Fixed Costs 13,723.67 39 41 42 Harnesses 44 Item Variable Cost/item Item Fixed Costs 46 High-tensile strength nylon webbing S 12.00 Hamess maker's salary $ 2,560.00 47 Polyester/nylon ribbons $ 9.00 Depreciation on sewing machines $ 165.00 48 Buckles made of cast hardware $ 0.50 Rent $ 750.00 49 Price tags $ 0.10 Utilities and insurance $ 600.00 50 Scissors, thread, and cording $ 2,000.00 51 Loan $ 550.00 52 Salary to self $ 500.00 53 54 55 57 Total Variable Costs per Harness $ 14.50 Total Fixed Costs $ 13,723.67 58