This is a managerial accounting question. I am doing calculation for a monthly income statement and I want to see if my calculations are correct.

This is a managerial accounting question. I am doing calculation for a monthly income statement and I want to see if my calculations are correct. This is for a dog grooming, day care, and boarding business.

grooming price is $25.00 per dog at 4 dogs a day and for 30 days in the month. the variable per unit cost is $4.74 My calculations came out to $18.96 per day and $568.80 per month for expenses and the profit $20.26 x 4 dogs a day = $81.04 per day x 30=2431.20 Is this correct. Or should I be using the total fixed variable costs of $9.97 per unit which includes depreciation on equipment?