GROOMING Item Variable Costs Item Fixed Costs Shampoo $ Groomer $ Clipper (s) 1.37 Rent 30 Bowls 0.72 Loan 20 Towels 5.83 Utilities and Insurance 28 Scissors 1.01 Depreciation on heating system 3. Cleaning Products: Odoban 2. Cleaning Products: Simple Green 2 Draw 200 Total Variable Costs $ 9.97 Total Fixed Costs $ 2,367. 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 DAY CARE Item Variable Costs Item Fixed Costs Day care attendant $ 2.88 Rent $ 232. Toys 0.27 Loan 150 Bowls 0.10 Utilities and Insurance Towels 1.40 Depreciation on heating system 29 Cleaning Products: Odoban 15. Cleaning Products: Simple Green 16. Draw 200 Total Variable Costs Total Fixed Costs $ 858. Based on 12 dogs per day. Assume 22 eight-hour work days for kennel attendant. BOARDING Item Variable Costs Item Fixed Costs Kennel attendant $ Depreciation on kennels $ 80. Bowls 0.86 Rent 386 Towels 0.87 Loan 250 Utilities and Insurance Depreciation on heating system 49 Cleaning Products: Odoban 25. Cleaning Products: Simple Green 29. Draw 200