6 Months           2005 2005 2005 2005 2005 2005 2005
to end Jul           Feb Mar  Apr May Jun Jul 6-Mths
MONTHLY ASSUMPTIONS No. 3 - DIRECT LABOR, OTHER DIRECT COSTS & COST OF SALES
  Help with Entering Assumptions
 
   
              Average
Direct labor (Persons): ->> 1.0 1.0 1.0 1.5 1.5 1.5 1.3
               
Average payroll & benefits cost Include wages, overtime and all other payroll costs/taxes   Average
($000/pers/mth) ->> 0.866 0.866 0.866 0.866 0.866 0.866 0.866
              Total
Direct payroll/benefit costs ($000): 0.9 0.9 0.9 1.3 1.3 1.3 6.5
   
Other direct costs ($000): Try to include all direct/variable costs here     Total
 -Utilities (variable) ->> 1.0 1.1 1.2 1.3 1.4 1.5 7.5
 -Repairs/maintenance (variable) ->> 2.0 2.0 2.0 2.0 2.0 2.0 12.0
 -Subcontract ->>    
 -Consumables ->>    
Total other direct costs ($000) 3.0 3.1 3.2 3.3 3.4 3.5 19.5
  The variable descriptions in blue above can be changed  
Cost of sales ($000) 12.9 13.3 13.7 14.6 15.0 15.4 84.8
                         
Supplementary Data & Calculations: