OPERATIONAL DATA Grooming: The Groomer can groom 5 dogs a day, 5 days a week Each...
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OPERATIONAL DATA Grooming: The Groomer can groom 5 dogs a day, 5 days a week Each grooming takes 1.5 labor hours Day Care: The Day Care can house 10 large dogs and 12 small dogs daily. Day Care is offered 6 days a week Boarding: 53 Boaraing: 54 There are 12 kennels (single dog only). 55 Boarding (kennel services) is offered every day 56 Facilities: 57 The Grooming facility is 200 square feet 58 The Boarding facility is 2,500 square feet 59 The Day Care facility is 1,500 square feet 60 General: 61 Loan for start-up costs - monthly payment of $420; in effect immediately; limited cash and A В D G 62 Modest monthly draw of $600 a month for first year; should be divided evenly amoung the se 63 64 SALARY & HIRING DATA 66 Groomer (Allison) - $12.00 an hour, 40 hours a week 67 Day Care Attendant (Beverly) - $9.00 per hour, based on need Receptionist (Cathie) - $8.50 per hour, 30 hours a week Kennel Attendant (Ben) - $11.50 per hour, based on need 68 69 70 71 OTHER COST DATA 73 Grooming: 74 Dog Grooming Arm - $300 75 Grooming Table - $900 76 Grooming Tub - $2,800 Clippers - $136.99; can be used for 100 grooms Shampoo - $103.96 per 5-gallon pail; can be used for 100 grooms 77 78 79 Salon Tuff Capri Mobile Carry Cart - $90 80 Scissors (7 inch straight) - $194.99; used for 200 grooms 81 Scissors (ear and nose) - $7.49; used for 200 grooms Day Care: Fencing for Day Care area - $1,249 Fencing Installation - $1,000 Toys - $3.29 per 6 pack; one toy will last for two dogs in day care per day Rubberized Flooring for Day Care $3,800 Boarding: 12 Kennels; Depreciation is $80 per month General: Food & Water bowls - $3.59 per unit Day Care - two bowls last for every 75 dogs that attend daycare Boarding - two bowls last for every 100 dogs boarded; two bowls per kennel Grooming - each bowl lasts for 20 grooms and you need 4 bowls at all times Towels - $34.99 per 12 pack Day Care - 12 towels for every 25 dogs Boarding - 12 towels for every 40 dogs Grooming - 2 towels for every groom per day Heating System - $10,000; Depreciation is $83 per month; Allocate based on square footage Rent - $650 per month; Allocate based on square footage H. Rent - $650 per month; Allocate based on square footage Utilities / Insurance - $600 per month; Allocate based on square footage Cage Bank - $2,200 per set of 5 Dryer - $1,250 99 100 101 102 103 Cleaning Products 104 Odoban - $14.55 per gallon; Each area wil dilute 1 oz to1 gallon of water; Allocate based on square footage 105 Simple Green - $15.66 per gallon; Each area will dilute 1 oz to 1 gallon of water; Allocate based on square footage 106 107 108 Complete the Statement in proper form Revenue will be provided in an Announcement at the end of Module 4 (based on actual number of services for vour pricing levels) Additional Information necessarv to complete the Income Statement: General & Administrative Salaries paid = $1,200 Advertising = $100 Cleaning Products $120 Depreciation = $83 Rent = $650 Loan = $420 Utilities & Insurance = $600 Complete the Statement in proper form Revenue will be provided in an Announcement at the end of Module 4 (based on actual number of services for vour pricing levels) Additional Information necessarv to complete the Income Statement: General & Administrative Salaries paid = $1,200 Advertising = $100 Cleaning Products $120 Depreciation = $83 Rent = $650 Loan = $420 Utilities & Insurance = $600 OPERATIONAL DATA Grooming: The Groomer can groom 5 dogs a day, 5 days a week Each grooming takes 1.5 labor hours Day Care: The Day Care can house 10 large dogs and 12 small dogs daily. Day Care is offered 6 days a week Boarding: 53 Boaraing: 54 There are 12 kennels (single dog only). 55 Boarding (kennel services) is offered every day 56 Facilities: 57 The Grooming facility is 200 square feet 58 The Boarding facility is 2,500 square feet 59 The Day Care facility is 1,500 square feet 60 General: 61 Loan for start-up costs - monthly payment of $420; in effect immediately; limited cash and A В D G 62 Modest monthly draw of $600 a month for first year; should be divided evenly amoung the se 63 64 SALARY & HIRING DATA 66 Groomer (Allison) - $12.00 an hour, 40 hours a week 67 Day Care Attendant (Beverly) - $9.00 per hour, based on need Receptionist (Cathie) - $8.50 per hour, 30 hours a week Kennel Attendant (Ben) - $11.50 per hour, based on need 68 69 70 71 OTHER COST DATA 73 Grooming: 74 Dog Grooming Arm - $300 75 Grooming Table - $900 76 Grooming Tub - $2,800 Clippers - $136.99; can be used for 100 grooms Shampoo - $103.96 per 5-gallon pail; can be used for 100 grooms 77 78 79 Salon Tuff Capri Mobile Carry Cart - $90 80 Scissors (7 inch straight) - $194.99; used for 200 grooms 81 Scissors (ear and nose) - $7.49; used for 200 grooms Day Care: Fencing for Day Care area - $1,249 Fencing Installation - $1,000 Toys - $3.29 per 6 pack; one toy will last for two dogs in day care per day Rubberized Flooring for Day Care $3,800 Boarding: 12 Kennels; Depreciation is $80 per month General: Food & Water bowls - $3.59 per unit Day Care - two bowls last for every 75 dogs that attend daycare Boarding - two bowls last for every 100 dogs boarded; two bowls per kennel Grooming - each bowl lasts for 20 grooms and you need 4 bowls at all times Towels - $34.99 per 12 pack Day Care - 12 towels for every 25 dogs Boarding - 12 towels for every 40 dogs Grooming - 2 towels for every groom per day Heating System - $10,000; Depreciation is $83 per month; Allocate based on square footage Rent - $650 per month; Allocate based on square footage H. Rent - $650 per month; Allocate based on square footage Utilities / Insurance - $600 per month; Allocate based on square footage Cage Bank - $2,200 per set of 5 Dryer - $1,250 99 100 101 102 103 Cleaning Products 104 Odoban - $14.55 per gallon; Each area wil dilute 1 oz to1 gallon of water; Allocate based on square footage 105 Simple Green - $15.66 per gallon; Each area will dilute 1 oz to 1 gallon of water; Allocate based on square footage 106 107 108 Complete the Statement in proper form Revenue will be provided in an Announcement at the end of Module 4 (based on actual number of services for vour pricing levels) Additional Information necessarv to complete the Income Statement: General & Administrative Salaries paid = $1,200 Advertising = $100 Cleaning Products $120 Depreciation = $83 Rent = $650 Loan = $420 Utilities & Insurance = $600 Complete the Statement in proper form Revenue will be provided in an Announcement at the end of Module 4 (based on actual number of services for vour pricing levels) Additional Information necessarv to complete the Income Statement: General & Administrative Salaries paid = $1,200 Advertising = $100 Cleaning Products $120 Depreciation = $83 Rent = $650 Loan = $420 Utilities & Insurance = $600
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Cost Benefit Analysis Concepts and Practice
ISBN: 978-0137002696
4th edition
Authors: Anthony Boardman, David Greenberg, Aidan Vining, David Weimer
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