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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...

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.

Cleaning products:

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



1.

Item Costs

Shampoo ?

Clipper(s) 1.37

Bowls 0.72

Towels 5.83

Scissors 1.01


Total Variable Cost $9.97

2.

Item Costs

Groomer ?

Rent 30.95

Loan 20.00

Utilities and Insurance 28.57

Depreciation on Heating System 3.95

Cleaning Products: Odoban 2.08

Cleaning Products: Simply Green 2.36

Draw 200.00



Total Fixed Costs $2,367.92




3.

Item Costs

Day care attendant 2.88

Toys 0.27

Bowels 0.19

Towels 1.40




Total Variable Costs ?





4.

Item Costs

Rent 232.14

Loan 150.00

Utilities and Insurance ?

Depreciation on heating system 29.64

Cleaning Products: Odoban 15.59

Cleaning Products: Simple Green 17.73

Draw 200.00



Total Fixed Costs $859.39



5.

Item Costs

Kennel Attendant ?

Bowls 0.86

Towels 0.87



Total Variable Costs $7.36



6.

Item Costs

Depreciation on kennels 80.00

Rent 386.90

Utilities and Insurance ?

Depreciation on heating system 49.40

Cleaning Products: Odoban 25.98

Cleaning Products: Simple Green 29.55

Draw 200.00



Total Fixed Costs $1378.89



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