Business Costs Product or Perlod Cost Varlable or Flxed Cost Annual Cost (Fixed) Artist - contract Product Fixed $10,000 Artist - design fee Product Fixed $3,600 Computer/Printer 90% Product Fixed $5,400 Computer/Printer 10% Period Fixed $600 Depreciation - Computer/Printer 90% Product Fixed $1,800 Depreciation - Computer/Printer 10% Period Fixed $200 Depreciation Heat Press Machine Product Fixed $1,500 Heat Press Machine Product Fixed $4,500 Liability Insurance Period Fixed $3,600 Mall Rent (Manufacutring) 90% Product Fixed $27,000 Mall Rent (Non-Manufacturing) 10% Period Fixed $3,000 Owners (shared) Parties Period Fixed $12,000 Period Fixed $4,000 Storage Unit (Manufacturing) Product Fixed $1,500 Inkjet Cartridges Product Variable $0.10 Inkjet Cartridges Period Variable $0.02 Laser Paper Period Variable $0.02 Student Workers (3) Product Variable $0.80 Student Workers (3) Period Variable $0.40 T-shirts Product Variable $3.75 Transfer Paper Product Variable $0.40 Wrapping Paper/Box Period Variable $0.20 Fixed (a) = $68,200.00 (included list of fixed business costs) Variable (b) = $5.69 (included list of variable business costs)