I cant get the Break even anaylsis to work out correctly.

Collars Leashes \begin{tabular}{lll} Item & \multicolumn{2}{c}{ Variable Cost/Item } \\ \hline High-tensile strength nylon webbing & $ & 6.00 \\ Polyesterylon ribbons & $ & 4.50 \\ Buckles made of cast hardware & $ & 1.50 \\ Price tags & $ & 0.10 \end{tabular} \begin{tabular}{lrr} Item & \multicolumn{2}{c}{ Fixed Costs } \\ \hline Leash maker's salary (monthly) & $ & 2,560.00 \\ Depreciation on sewing machines & $ & 55.00 \\ Rent & $ & 250.00 \\ Utilities and insurance & $ & 200.00 \\ Scissors, thread, and cording & $ & 400.00 \\ Loan payment & $ & 183.33 \\ Salary to self & $ & 166.67 \end{tabular} Total Variable Costs per Leash Total Fixed Costs $3,815.00 Collars Leashes \begin{tabular}{lll} Item & \multicolumn{2}{c}{ Variable Cost/Item } \\ \hline High-tensile strength nylon webbing & $ & 6.00 \\ Polyesterylon ribbons & $ & 4.50 \\ Buckles made of cast hardware & $ & 1.50 \\ Price tags & $ & 0.10 \end{tabular} \begin{tabular}{lrr} Item & \multicolumn{2}{c}{ Fixed Costs } \\ \hline Leash maker's salary (monthly) & $ & 2,560.00 \\ Depreciation on sewing machines & $ & 55.00 \\ Rent & $ & 250.00 \\ Utilities and insurance & $ & 200.00 \\ Scissors, thread, and cording & $ & 400.00 \\ Loan payment & $ & 183.33 \\ Salary to self & $ & 166.67 \end{tabular} Total Variable Costs per Leash Total Fixed Costs $3,815.00