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Milestone One - Variable and Fixed Costs | | | | | | | | | | | | | | | | | | | | | |
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Collars | | | | | | | | | | | | | | | | | | | | | |
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Item | Variable Cost/Item | | Item | Fixed Costs | | | | | | | | | | | | | | | | | |
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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 | | | | | | | | | | | | | | | | | |
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Total Variable Costs per Collar | | | Total Fixed Costs | | | | | | | | | | | | | | | | | | |
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Leashes | | | | | | | | | | | | | | | | | | | | | |
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Item | Variable Cost/Item | | Item | Fixed Costs | | | | | | | | | | | | | | | | | |
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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 | | | | | | | | | | | | | | | | | | |
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Total Variable Costs per Leash | | | Total Fixed Costs | | | $- | | | | | | | | | | | | | | | |
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Harnesses | | | | | | | | | | | | | | | | | | | | | |
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Item | Variable Cost/Item | | Item | Fixed Costs | | | | | | | | | | | | | | | | | |
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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 | | | | | | | | | | | | | | | | | | |
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Total Variable Costs per Harness | | | Total Fixed Costs | | | | | | | | | | | | | | | | | | |
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Answer & Explanation
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