The first screen shot is what I did so far please use the 2nd document with the screenshot that are on excel to help answer the third screen shot. Thank you.

ACC 202 Milestone One: Operational Costs Data Appendix You plan to open a small business for manufacturing pet collars, leashes, and harnesses. You have found a workshop space you can use for sewing your products. After some research and planning, you have estimates for the various operating costs for your business. The total square footage for the sewing rooms is 1,500 square feet broken into three areas (500 square feet each). You have taken out a loan for start-up costs, and the monthly payment is $550; it goes into effect immediately and should be accounted for in your costs. You will also collect a modest salary for the first year of $500 per month; remember to divide evenly among the services. Salary and Hiring Data One collar maker, who will be paid $16.00 per hour and work 40 hours per week . One leash maker, who will be paid $16.00 per hour and work 40 hours per week One harness maker, who will be paid $17.00 per hour and work 40 hours per week One receptionist, who will be paid $15.00 per hour and work 30 hours per week Other Costs Rent: $750 per month; allocate based on square footage High-tensile strength nylon webbing-$12 per yard of webbing 3 collars per yard of webbing 2 leashes per yard of webbing o 2 harnesses per yard of webbing Polyesterylon ribbons-$9 per yard of ribbon D 3 collars per yard of webbing o 2 leashes per yard of webbing 2 harnesses per yard of webbing4 Buckles made of cast hardware-$0.50 per buckle 4 buckles used per collar o 3 buckles used per leash o 8 buckles used per harness 3 industrial sewing machines at $3,300 each for a total of $9,900; depreciation is $165 per month (5- year life) Utilities and insurance: $600 per month; allocate based on square footage Scissors, thread, cording: $1,200 Price tags: $250 for 2,500 ($0.10 each) . . . Office supplies: $2,400 or $200 per month Other business equipment: $2,000 Loan payment of $550 per monthA B G COLLAR Variable calculation Fixed Calculations Item Variable cost Item Fixed Cost High-tensile strength nylon Collar mar's salary (monthly) 2773.33 12/3 =4 Polyster/ nylon ribbon 3 Depriciation on sewing machine 165 9/3 =3 165 (given) Buckles made 0.125 Rent 250 0.5/4= 0.125 750/3=250 Price tags 0.1 Utilities and Insurance 200 0.1 600/3= 200 Total Variable Cost Per Collar Z.225 Scissors, thread and cording 1200 1200(given) Loan payment 183.33 550/3=183.33 Salary to self 166.67 500/3= 166.678 Total Fixed Costs 4938.33 LEASHES Item Item Fixed Cost High-tensile strength nylon 6 Leash maker's salary (monthly) 2771.2 12/2= 6 (16x40x4.33) Polyster/ nylon ribbon 4.5 Depriciation on sewing machine 165 9/2= 4.5 Bucklesmade of cast 0.167 Rent 250 0.5/3 = 0.167 Price tags 0.1 Utilities and Insurance 200 0.1( the value is given) Total Variable Cost Per Leash 10.767 Scissorr, thread and cording 1200 Loan payment 183.33 Salary to self 166.67 Total Fixed Costs 4936.2 HARNESSES Item Variable Cost Item Fixed Cost High-tensile strength nylon 6 Harness maker's salary (monthly) 2944.4 12/2= 6 (17x40x 4.33) Polyster/ nylon ribbon 1.5 Depriciation on sewing machine 165 9/2 = 4.5 Buckles made of cast 0.063 Rent 250 0.5/8 = 0.063 Price tags 0.1 Utilities and Insurance 200 0.1 Total Variable Per Harness 10.66 Scissors, threads and cording 1200 Loan 183.33 Salary to self 166.67 Total Fixed Cost 5109.4B C D E G H Milestone Three - Income Statement Revenue: Collars 5 Leashes Harnesses Total Revenue: Cost of goods sold Gross profit 5 Expenses: General and administrative salaries Depreciation Rent Utilities and insurance Scissors, thread, and cording Loan Total Expenses Net Income/ Loss Break-Even Analysis COGS Income Statement Variances +13 14 15 Variances for Collar Sales Favorable/ 16 Variance Unfavorable 17 Direct Labor Time Variance 18 [Actual Hours - Standard Hours) x Standard Rate 19 20 Direct Labor Rate Variance 21 [Actual Rate - Standard Rate) x Actual Hours S 22 23 Direct Materials Quantity/Efficiency Variance 24 [Actual Quantity - Standard Quantity) x Standard Price S 25 26 Direct Materials Price Variance 27 [Actual Price - Standard Price) x Actual Quantity 5 28 29 30 31 3.2 33 34 Break-Even Analysis COGS Income Statement Variances +