milstone one :

INSTRUCTIONS: Determine the per unit cost for each dog. Fill in the blanks to get the per unit cost and fixed cost of each service. Based on 5 grooms per day

GROOMING Item Variable Costs Item Fixed Costs

Shampoo $ 1.04 Groomer $ 2,080.01

Clipper(s) 1.37 Rent 30.95

Bowls 0.72 Loan 20.00

Towels 5.83 Utilities and Insurance 28.57

Scissors 1.01 Depreciation on heating system 3.95 Cleaning Products: Odoban 2.08 Cleaning Products: Simple Green 2.36 Draw 200.00

Total Variable Costs $ 9.97 Total Fixed Costs $ 2,367.92

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 attendant.

DAY CARE Item Variable Costs Item Fixed Costs

Day care attendant $ 2.88 Rent $ 232.14 Toys 0.27 Loan 150.00 Bowls 0.10 Utilities and Insurance 214.29 Towel 1.40 Depreciation on heating system 29.64 Cleaning Products: Odoban 15.59

Cleaning Products: Simple Green 16.78 Draw 200.00Total Variable Costs $ 4.65 Total Fixed Costs $ 858.44

Based on 12 dogs per day. Assume 22 eight-hour work days for kennel attendant.

BOARDINg Item Variable Costs Item Fixed Costs Kennel attendant $ 5.62 Depreciation on kennels $ 80.00 Bowls 0.86 Rent 386.90

Towels 0.87 Loan 250.00 Utilities and Insurance 357.14 Depreciation on heating system 49.40 Cleaning Products: Odoban 25.98

Cleaning Products: Simple Green 29.55 Draw 200.00 Total Variable Costs$ 7.36 Total Fixed Costs$1,378.99

Select a price from the scenarios below and compute the contribution for each service based on your selected price.INSTRUCTIONS:

Variable cost per unit comes from your Variable_Fixed tab completed in Milestone 1.

SCENARIO (choose one from each category):

Dog Day Care: 1. With pricing at $18 per dog per day, you can expect to have 22 dogs per day. 2. With pricing at $20 per dog per day, you can expect to have 15 dogs per day. 3. With pricing at $25 per dog per day, you can expect to have 10 dogs per day.

Overnight Boarding :1. With pricing at $25 per dog per day, you can expect to have 12 dogs per day. 2. With pricing at $28 per dog per day, you can expect to have 10 dogs per day. 3. With pricing at $30 per dog per day, you can expect to have 7 dogs per day.

Basic Groom 1. With pricing at $25 per dog per day, you can expect to have 5 dogs per day. 2. With pricing at $30 per dog per day, you can expect to have 4 dogs per day. 3. With pricing at $35 per dog per day, you can expect to have 3 dogs per day

DAY CARE , BOARDING, GROOMING

Sales Price $ - $ - $ -

Variable Cost per Unit - - -

Contribution Margin$ - $ - $ -