Milestone One $-$ Variable and Fixed Costs

Collars

Item

Fixed Costs

Collar maker's salary $($monthly$)$

Depreciation on sewing machines

Rent

Utilities and insurance

Scissors, thread, and cording

Loan payment

Salary to self

Total Fixed Costs

Total Variable Costs per Collar

Item

Fixed Costs

Leash maker's salary $($monthly$)$

Depreciation on sewing machines

Rent

Utilities and insurance

Scissors, thread, and cording

Loan payment

Salary to self

Total Fixed Costs

Harnesses

Item

Fixed Costs

Total Variable Costs per Leash

Variable Cost$/$Item

High$-$tensile strength nylon webbing

Polyester$/$nylon ribbons

Buckles made of cast hardware

Price tags

Leashes

Fixed Costs

Harness maker's salary

Depreciation on sewing machines

Rent

Utilities and insurance

Scissors, thread, and cording

Loan

Salary to self

Total Fixed Costs