I need help determining the per unit cost and fixed of each service per dog.
A groomer, Allison, who will be paid $12/hour and work 40 hours a week
A day care attendant, Beverly, who will be paid $9/hour and will work based on need
A receptionist, Cathie, who will be paid $8.50/hour and work 30 hours a week
A kennel attendant, Ben, who will be paid $11.50/hour and will work based on need
Food and water bowls: $3.59/unit o Daycare: Two bowls last for every 75 dogs that attend daycare.
Boarding: Two bowls last for every 100 dogs that are boarded; you need two bowls per kennel.
Grooming: Each bowl lasts for 20 grooms and you need four bowls at all times.
Fencing for daycare area: $1,249; installation of fencing: $1,000
Dog grooming arm: $300
12 kennels: $9,500; depreciation is $80/month
Rent: $650/month; allocate based on square footage
Utilities/insurance: $600/month; allocate based on square footage
Grooming table: $900
Grooming tub: $2800
Heating system: $10,000; depreciation is $83/month; allocate based on square footage
Clippers: $136.99; can be used for 100 grooms
Shampoo: $103.96 per five-gallon pail, which can be used for 100 grooms
Cage bank: $2200 per set of 5
Salon Tuff Capri mobile carry cart: $90
Towels: $34.99 per 12 pack o Day care: You need to have 12 towels for every 25 dogs.
Boarding: You need to have 12 towels for every 40 dogs.
Grooming: You need to have two towels for every groom per day.
Scissors: (1) 7-inch straight is $194.99, and (1) ear-and-nose is $7.49; each can be used for 200 grooms.
Toys: $3.29 per 6-pack; one toy will last for two dogs in day care, per day.
Odoban: $14.55/gallon: Each area will dilute 1 oz to 1 gallon of water; allocate based on square footage.
Simple Green: $15.66/gallon: each area will dilute 1 oz to 1 gallon of water; allocate based on square footage.
Dryer: $1250 Rubberized flooring for day care: $3800
Total Variable Cost $9.97
Utilities and Insurance 28.57
Depreciation on Heating System 3.95
Cleaning Products: Odoban 2.08
Cleaning Products: Simply Green 2.36
Total Fixed Costs $2,367.92
Day care attendant 2.88
Total Variable Costs ?
Utilities and Insurance ?
Depreciation on heating system 29.64
Cleaning Products: Odoban 15.59
Cleaning Products: Simple Green 17.73
Total Fixed Costs $859.39
Kennel Attendant ?
Total Variable Costs $7.36
Depreciation on kennels 80.00
Utilities and Insurance ?
Depreciation on heating system 49.40
Cleaning Products: Odoban 25.98
Cleaning Products: Simple Green 29.55
Total Fixed Costs $1378.89
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