B17 E F G H Milestone One - Variable and Fixed Costs 5 Collars 7 Item Variable Cost/Item Item Fixed Costs 9 High-tensile strength nylon webbing $ 4.00 Collar maker's salary (monthly) S 2,773.33 10 Polyesterylon ribbons Depreciation on sewing machines 11 Buckles made of cast hardware Rent 12 Price tags Utilities and insurance 13 Scissors, thread, and cording 14 Loan payment 183.33 15 Salary to self 166.67 16 17 19 Total Variable Costs per Collar Total Fixed Costs 20 22 23 Leashes 25 Item Variable Cost/Item Item Fixed Costs 27 High-tensile strength nylon webbing Leash maker's salary (monthly) 28 Polyesterylon ribbons Depreciation on sewing machines 29 Buckles made of cast hardware Rent 30 Price tags d insurance 31 Scissors, thread, and cording 32 Loan payment 33 Salary to self 34 35 36 38 Total Variable Costs per Leash Total Fixed Costs 39 41 42 Harnesses + 44 Item Variable Cost/Item Item Fixed Costs 46 High-tensile strength nylon webbing Harness maker's salary 47 Polyesterylon ribbons Depreciation on sewing machines 48 Buckles made of cast hardware Rent 49 Price tags Utilities and insurance 50 Scissors, thread, and cording 51 Loan 52 Salary to self 53 54 57 Total Variable Costs per Harness Total Fixed Costs 58 60 61 622 Milestone One - Cost Classification D W INSTRUCTIONS: 6 Putting an X in the appropriate spot, classify the costs as: Direct Material, Direct Labor, Overhead, or Period Costs. 7 The Fixed and Variable cost classifications have been provided for you. 8 Direct Direct 9. Item/Cost Material Labor Overhead Period Costs Fixed Variable - - . . .... 12 Salary - Collar maker X 13 Salary - Leash maker X 14 Salary - Harness maker 15 Salary - Receptionist 16 High-tensile strength nylon webbing X X 17 Polyesterylon ribbons X 18 Buckles made of cast hardware 19 Depreciation on sewing machines X 20 Rent X 21 Utilities and insurance X 22 Scissors, thread, and cording X 23 Price tags X 24 Office supplies 25 Oter business equipment 26 Loan payment X 27 Salary to self X 28 29 30 31 32 33 34 35 36 37