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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