The food part doesn't seem very accurate, unless you are buying very expensive food. I'd say it's more around 8-50 dollars a bag, and bags can last a long time. A small bag can get you through a month, and a big bag can get you through a few months.

The needles shouldn't be that much...A pup gets a few shots the first vet check, and I don't think anyone would pay 60-70 dollars each for ALL of them lol.

I'd say that the toys would probably cost more. most toys (fro ma petshop) will cost about 6-10 dollars each. Dollar store toys are cheaper though, and just as good, for maybe 2-5 dollars each.