Using the Cost information, fill in the Cost Classification spreadsheet below.

OPERATIONAL AND COST INFORMATION: For simplicity, base all calculations using 30 days in each month. 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: There are 12 kennels (single dog only) Boarding (kennel services) is offered every day. Facilities: The Grooming facility is 200 square feet The Boarding facility is 2,500 square feet The Day Care facility is 1,500 square feet General: Loan for start-up costs- monthly payment of $420; in effect immediately; limited cash and loan funding- used angel investors Modest monthly draw of $600 a month for first year; should be divided evenly among the services (grooming, day care, boarding) SALARY & HIRING DATA Groomer - $12.00 an hour, 40 hours a week Day Care Attendant $9.00 per hour, 22 days per month, 8 hours a day Receptionist $8.50 per hour, 30 hours a week Kennel Attendant $11.50 per hour, 22 days per month, 8 hours a day