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
                           
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
 -Freight expenses    X = 0 to 4 0.4 0.5 0.5 0.5 0.5 0.5 0.5 0.6 0.6 0.6 0.6 0.6 6.3
 -Advertising & brochures   <<->> 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
 -Special promotion   <<->>    
 -Miscellaneous selling/dist   <<->>    
Total selling & freight expenses ($000)   0.9 1.0 1.0 1.0 1.0 1.0 1.0 1.1 1.1 1.1 1.1 1.1 12.3
   
Management/administration staff expenses:                         Tot/Avg
 -Clerical staff (Persons) ->> 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0
 -Clerical payroll/benefits ($000/pers/mth) ->> 1.083 1.083 1.083 1.083 1.083 1.083 1.083 1.083 1.083 1.083 1.083 1.083 1.083
 -Management staff (Persons) ->> 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0
 -Management payroll/benefits ($000/pers/mth) ->> 1.667 1.667 1.667 1.667 1.667 1.667 1.667 1.667 1.667 1.667 1.667 1.667 1.667
Total management/admin staff expenses ($000) 2.8 2.8 2.8 2.8 2.8 2.8 2.8 2.8 2.8 2.8 2.8 2.8 33.0
   
Admin/establish expenses ($000):    X = 0 to 4     The variable descriptions in blue below can be changed         Total
 -Office supplies etc.   <<->> 0.3 0.3 0.3 0.3 0.3 0.3 0.3 0.3 0.3 0.3 0.3 0.3 3.0
 -Mail, telephone, telex & fax   <<->> 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
 -Travel   <<->> 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 12.0
 -Computer supplies etc.   <<->> 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 1.2
 -Utilities    <<->>    
 -Rent & property taxes   <<->>    
 -Insurances   <<->>    
 -Other establishment   <<->>    
 -Other administration   <<->> 0.8 0.8 0.8 0.8 0.8 0.8 0.8 0.8 0.8 0.8 0.8 0.8 9.0
Total admin/establish expenses ($000)   2.6 2.6 2.6 2.6 2.6 2.6 2.6 2.6 2.6 2.6 2.6 2.6 31.2
   
Total overhead expenses ($000)         6.3 6.3 6.3 6.3 6.4 6.4 6.4 6.4 6.4 6.4 6.5 6.5 76.5
Supplementary Data & Calculations: