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Item Fixed Costs Collar maker's salary (monthly) S 2,773.33 Depreciation on sewing machines 55.00 Rent 250.00 Utilities and insurance 200.00 Scissors, thread, and cording 400.00

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Item Fixed Costs Collar maker's salary (monthly) S 2,773.33 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 Total Fixed Costs 4,028.33

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