Based on 5 grooms per day GROOMING Item Variable Costs Item Fixed Costs $ Shampoo Clipper(s) Bowls Towels Scissors 1.37 0.72 5.83 1.01 Groomer Rent Loan Utilities and Insurance Depreciation on heating system Cleaning Products: Odoban Cleaning Products: Simple Green Draw Total Fixed Costs 30.95 20.00 28.57 3.95 2.08 2.36 200.00 Total Variable Costs $ 9.97 $ 2,367.91 Based on 22 dogs per day for six days a week. Assume 25 operating days for kennel and 22 eight-hour work days for kennel attendant DAY CARE Variable Costs Item $ $ Item Day care attendant Toys Bowls Towels Fixed Costs 232.14 150.00 2.88 0.27 0.10 1.40 Rent Loan Utilities and insurance Depreciation on heating system Cleaning Products: Odoban Cleaning Products: Simple Green Draw Total Fixed Costs 29.64 15.59 16.78 200.00 1 Total Variable Costs $ 858.44 Based on 12 dogs per day. Assume 22 eight-hour work days for kennel attendant BOARDING Item Variable Costs Fixed Costs $ $ Kennel attendant Bowls Towels 0.86 0.87 80.00 386.90 250.00 Item Depreciation on kennels Rent Loan Utilities and Insurance Depreciation on heating system Cleaning Products: Odoban Cleaning Products: Simple Green Draw 49.40 25.98 29.55 200.00 Total Variable Costs $ 7.35 Total Fixed Costs $ 1,378.97