Show the calculations for the contribution margin analysis and the break$-$even analysis?

Milestone One - Variable and Fixed Costs Collars Item Variable Cost/Item Item High-tensile strength nylon webbing Polyester/nylon ribbons Buckles made of cast hardware Price tags ssssssss $ 4.00 Collar maker's salary (monthly) $ 3.00 Depreciation on sewing machines $ 2.00 Rent $ 0.10 Utilities and insurance Scissors, thread, and cording Loan payment Salary to self sssssssssss $ Fixed Costs 2,560.00 $ $ 55.00 250.00 200.00 400.00 $ 550.00 $ 500.00 Total Variable Costs per Collar $ 9.10 Total Fixed Costs $ 4,515.00 Leashes Item Variable Cost/Item Item Fixed Costs High-tensile strength nylon webbing Polyester/nylon ribbons Buckles made of cast hardware Price tags ssssss is $ 6.00 $ 4.50 Leash maker's salary (monthly) Depreciation on sewing machines $ 1.50 Rent $ 0.10 Utilities and insurance Scissors, thread, and cording Loan payment Salary to self sssssss $ 2,560.00 $ 55.00 $ 250.00 $ 200.00 400.00 550.00 500.00 Total Variable Costs per Leash $ 12.10 Total Fixed Costs $ 4,515.00 Harnesses Item Variable Cost/Item Item Fixed Costs High-tensile strength nylon webbing $ Polyester/nylon ribbons 6.00 $4.50 Harness maker's salary $ 2,720.00 Depreciation on sewing machines 55.00 Buckles made of cast hardware Price tags sssss $ 4.00 Rent 250.00 $ 0.10 Utilities and insurance 200.00 Scissors, thread, and cording $ 400.00 Loan 550.00 Salary to self 500.00 Total Variable Costs per Harness $ 14.60 Total Fixed Costs $ 4,675.00