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

o3 collars per yard of webbing

o2 leashes per yard of webbing

o2 harnesses per yard of webbing

Polyester/nylon ribbons$9 per yard of ribbon

o3 collars per yard of webbing

o2 leashes per yard of webbing

o2 harnesses per yard of webbing

Buckles made of cast hardware$0.50 per buckle

o4 buckles used per collar

o3 buckles used per leash

o8 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 month

Salary drawn of $500 per month

Please help me find the variant cost/item for the following: buckles made of cast hardware-$.50 per buckle

1. Collars-4 buckles used per collar
2. Leashes- 3 buckles used per leash
3. Harness- 8 buckles used per harness