New Jersey residents spend the most money on gifts for their dogs, averaging about $30 per dog. Pennsylvanians aren't far behind.

According to a study conducted by

www.TheNosePrint.com, a pet-focused online hub from Big Heart Pet Brands, makers of Milk-Bone and other dog treats, dog lovers in the commonwealth will spend an average of $28.75 per dog. New Yorkers ranked in second place, with $29.55 per pooch.Approximately 3,000 Americans were polled about their dog-related holiday habits, which included whether their dog was involved in gift-giving, stocking-stuff, Christmas sweater-wearing and other Yuletide traditions.Rounding out the top 10 was Utah ($27.75), Georgia ($27.04), California ($26.07), Washington ($25.81), Florida ($25.81), Illinois ($24.98) and Virginia ($24.58).Spending the least on gifts for man's best friend are Kentuckians, shelling out a measly $8.63 per dog.With a national average of $23.10, Americans give more to their dogs than those in other countries, with 71 percent of dog owners planning to give their dog a gift this year.Here are the top five reasons Americans give their dogs gifts:1. Seventy-two percent said it was to express love to their dog.2. Sixty percent said because it's fun for the gift giver.3. Fifty-four percent said it was to help their dog feel included as member of the family.4. Fifty-three percent said it was to give their dog a moment of happiness.5. Forty-three percent said it was to feel closer and to bond with their dog.Do-It-Yourself doggy giftsBecause 8 percent of study participants said that they "prefer to make rather than buy holiday gifts for their dog," Milk-Bone also released its Top 5 homemade canine gifts. Photos and instructions on how to make these gifts are available at

http://thenoseprint.com/article/diy-holiday-dog-gifts.1. Treat bouquet2. Mistletreat3. Sweet treat Jar4. Pawticularly Personal Ornament5. Ho-Ho-Howliday Treat BagHowliday traditionsThe study also calculated national statistics on the percentage of U.S. dog parents who include their dog in popular Christmas traditions:1. Forty-eight percent will hang a Christmas stocking for their dog.2. Forty-three percent will include their dog in a photo for a family holiday card.3. Thirty-two percent will post photos of their dog on social media with a holiday message.4. Twenty-nine percent will dress up their dog in a holiday-themed outfit or costume.5. Twenty-two percent will make or buy dog-themed holiday decorations.