12 Months           2004 2004 2004 2004 2004 2004 2004 2004 2004 2004 2004 2004 2004
to end Dec           Jan Feb Mar  Apr May Jun Jul Aug Sep Oct Nov Dec Year
ASSUMPTIONS No. 3 - OVERHEAD EXPENSES Help with Entering Assumptions
 
      Set cells in this row to zero if not entering seasonal assumptions       Total
Seasonal index ->> 4.33 4.33 4.33 4.33 4.33 4.33 4.33 4.33 4.33 4.33 4.33 4.33 52.0
      The variable descriptions in blue below can be changed          
Operational (indirect) expenses ($000):     Use the cells below to accommodate semi-variable and indirect operating costs     Tot/Avg
 -Indirect labor (Persons) ->> 10.0 10.0 10.0 10.0 10.0 10.0 10.0 10.0 10.0 10.0 10.0 10.0 10.0
 -Indirect payroll/benefits ($000/pers/mth)  X = 0 to 4 ->> 1.400 1.400 1.400 1.400 1.400 1.400 1.400 1.400 1.400 1.400 1.400 1.400 1.400
 -Repairs/maintenance (fixed) 1 <<->> 2.5 2.5 2.5 2.5 2.5 2.5 2.5 2.5 2.5 2.5 2.5 2.5 30.0
 -Power (fixed) 1 <<->> 2.5 2.5 2.5 2.5 2.5 2.5 2.5 2.5 2.5 2.5 2.5 2.5 30.0
 -Other operating o'heads 1 <<->> 5.0 5.0 5.0 5.0 5.0 5.0 5.0 5.0 5.0 5.0 5.0 5.0 60.0
Total operational expenses ($000)   24.0 24.0 24.0 24.0 24.0 24.0 24.0 24.0 24.0 24.0 24.0 24.0 288.0
   
Selling & freight expenses ($000):     The variable descriptions in blue below can be changed         Tot/Avg
 -Freight expenses as % sales ->> 2.0 2.0 2.0 2.0 2.0 2.0 2.0 2.0 2.0 2.0 2.0 2.0 2.0
 -Sales & marketing staff (Persons) ->> 5.0 5.0 5.0 5.0 5.0 5.0 5.0 5.0 5.0 5.0 5.0 5.0 5.0
 -Sales staff payroll/benefits ($000/pers/mth) ->> 2.500 2.500 2.500 2.500 2.500 2.500 2.500 2.500 2.500 2.500 2.500 2.500 2.500
 -Freight expenses    X = 0 to 4 3.7 4.3 3.8 4.3 3.9 4.8 4.4 4.7 5.2 5.4 5.1 5.7 55.3
 -Advertising & brochures 2 <<->> 8.0 8.0 8.0 8.0 8.0 8.0 8.0 8.0 8.0 8.0 8.0 8.0 96.0
 -Special promotion 2 <<->> 8.0 8.0 8.0 8.0 8.0 8.0 8.0 8.0 8.0 8.0 8.0 8.0 96.0
 -Miscellaneous selling/dist 2 <<->>    
Total selling & freight expenses ($000)   32.2 32.8 32.3 32.8 32.4 33.3 32.9 33.2 33.7 33.9 33.6 34.2 397.3
   
Management/administration staff expenses:                         Tot/Avg
 -Clerical staff (Persons) ->> 10.0 10.0 10.0 10.0 10.0 10.0 10.0 10.0 10.0 10.0 10.0 10.0 10.0
 -Clerical payroll/benefits ($000/pers/mth) ->> 1.500 1.500 1.500 1.500 1.500 1.500 1.500 1.500 1.500 1.500 1.500 1.500 1.500
 -Management staff (Persons) ->> 10.0 10.0 10.0 10.0 10.0 10.0 10.0 10.0 10.0 10.0 10.0 10.0 10.0
 -Management payroll/benefits ($000/pers/mth) ->> 3.500 3.500 3.500 3.500 3.500 3.500 3.500 3.500 3.500 3.500 3.500 3.500 3.500
Total management/admin staff expenses ($000) 50.0 50.0 50.0 50.0 50.0 50.0 50.0 50.0 50.0 50.0 50.0 50.0 600.0
   
Administration expenses ($000):    X = 0 to 4     The variable descriptions in blue below can be changed         Total
 -Office supplies etc. 1 <<->> 1.5 1.5 1.5 1.5 1.5 1.5 1.5 1.5 1.5 1.5 1.5 1.5 18.0
 -Mail, telephone, telex & fax 2 <<->> 2.5 2.5 2.5 2.5 2.5 2.5 2.5 2.5 2.5 2.5 2.5 2.5 30.0
 -Travel 2 <<->> 5.0 5.0 5.0 5.0 5.0 5.0 5.0 5.0 5.0 5.0 5.0 5.0 60.0
 -Computer supplies etc. 2 <<->>    
 -Other administration 2 <<->>    
Total administration expenses ($000)   9.0 9.0 9.0 9.0 9.0 9.0 9.0 9.0 9.0 9.0 9.0 9.0 108.0
   
Occupancy/general expenses ($000):    X = 0 to 4     The variable descriptions in blue below can be changed         Total
 -Utilities  1 <<->> 0.5 0.5 0.5 0.5 0.5 0.5 0.5 0.5 0.5 0.5 0.5 0.5 6.0
 -Rent & property taxes 2 <<->> 4.0 4.0 4.0 4.0 4.0 4.0 4.0 4.0 4.0 4.0 4.0 4.0 48.0
 -Insurances 1 <<->> 10.0 10.0 10.0 10.0 10.0 10.0 10.0 10.0 10.0 10.0 10.0 10.0 120.0
 -Other establishment 1 <<->>    
Total occupancy/general expenses ($000)   14.5 14.5 14.5 14.5 14.5 14.5 14.5 14.5 14.5 14.5 14.5 14.5 174.0
   
Total overhead expenses ($000)         129.7 130.3 129.8 130.3 129.9 130.8 130.4 130.7 131.2 131.4 131.1 131.7 1,567.3
Supplementary Data & Calculations: