VARIABLE & FIXED COSTS: Determine your per unit cost per dog for grooming, day care and boarding

OPERATIONAL & COST INFORMATION: For simplicity, base all calculations using 30 days in each month

OPERATIONAL Data: Grooming: The Groomer can groom 5 dogs a day, 5 days a week, each grooming takes 1.5 labor hours. Day Care: The Day Care can house 10 large dogs and 12 small dogs daily. Day Care is offered 6 days a week . Boarding: There are 12 kennels (single dog only). Boarding (kennel services) is offered every day. Facilities: The Grooming facility is 200 square feet. The Boarding facility is 2,500 square feet. The Day Care facility is 1,500 square feet. General: Loan for start-up costs - monthly payment of $420; in effect immediately; limited cash and loan funding - used angel investors. Modest monthly draw of $600 a month for first year; should be divided evenly among the services (grooming, day care, boarding). SALARY & HIRING DATA: Groomer (Allison) - $12.00 an hour, 40 hours a week, Day Care Attendant (Beverly) - $9.00 per hour, based on need, Receptionist (Cathie) - $8.50 per hour, 30 hours a week, Kennel Attendant (Ben) - $11.50 per hour, based on need.

OTHER COST DATA: Grooming: Dog Grooming Arm - $300,Grooming Table - $900, Grooming Tub - $2,800,Clippers - $136.99; can be used for 100 grooms, Shampoo - $103.96 per 5-gallon pail; can be used for 100 grooms, Salon Tuff Capri Mobile Carry Cart - $90, Scissors (7 inch straight) - $194.99; used for 200 grooms, Scissors (ear and nose) - $7.49; used for 200 grooms. Day Care: Fencing for Day Care area - $1,249, Fencing Installation - $1,000, Toys - $3.29 per 6 pack; one toy will last for two dogs in day care per day, Rubberized Flooring for Day Care - $3,800. Boarding:12 Kennels; Depreciation is $80 per month. General: Food & Water bowls - $3.59 per unit, Day Care - two bowls last for every 75 dogs that attend daycare , Boarding - two bowls last for every 100 dogs boarded; two bowls per kennel, Grooming - each bowl lasts for 20 grooms and you need 4 bowls at all times, Towels - $34.99 per 12 pack, Day Care - 12 towels for every 25 dogs, Boarding - 12 towels for every 40 dogs , Grooming - 2 towels for every groom per day , Heating System - $10,000; Depreciation is $83 per month; Allocate based on square footage, Rent - $650 per month; Allocate based on square footage, Utilities / Insurance - $600 per month; Allocate based on square footage, Cage Bank - $2,200 per set of 5, Dryer - $1,250. Cleaning Products: Odoban - $14.55 per gallon; Each area will dilute 1 oz to 1 gallon of water; Allocate based on square footage, Simple Green - $15.66 per gallon; Each area will dilute 1 oz to 1 gallon of water; Allocate based on square footage.

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