12 Months           2005 2005 2005 2005 2005 2005 2005 2005 2005 2005 2005 2006 05-06
to end Jan           Feb Mar  Apr May Jun Jul Aug Sep Oct Nov Dec Jan Year
MONTHLY ASSUMPTIONS No. 3 - DIRECT LABOR, OTHER DIRECT COSTS & COST OF SALES Help with Entering Assumptions
 
      Set cells below to zero if not entering seasonal assumptions         Total
Seasonal index ->> 21.00 19.00 22.00 21.00 22.00 21.00 22.00 21.00 21.00 22.00 22.00 21.00 255.0
                           
Direct labor (Persons):     Try to allocate direct/variable headcount between groups, irrespective of type of business   Average
 - Group1 ->> 1.0 1.0 1.0 1.0 1.5 1.5 1.5 2.0 2.0 2.0 2.0 2.0 1.5
 - Group2 ->> 1.0 1.0 1.0 1.0 1.5 1.5 1.5 2.0 2.0 2.0 2.0 2.0 1.5
Total direct labor (Persons) 2.0 2.0 2.0 2.0 3.0 3.0 3.0 4.0 4.0 4.0 4.0 4.0 3.1
   
Average payroll & benefits cost     Include wages, bonuses, 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 0.866 0.866 0.866 0.866 0.866 0.866
                           
Direct payroll/benefit costs ($000): Total
 - Group1 0.9 0.9 0.9 0.9 1.3 1.3 1.3 1.7 1.7 1.7 1.7 1.7 16.0
 - Group2 0.9 0.9 0.9 0.9 1.3 1.3 1.3 1.7 1.7 1.7 1.7 1.7 16.0
Total direct payroll/benefit costs ($000) 1.7 1.7 1.7 1.7 2.6 2.6 2.6 3.5 3.5 3.5 3.5 3.5 32.0
  The variable descriptions in blue can be changed  
Other direct costs ($000):     Try to include direct/variable costs here, irrespective of type of business     Total
 -Utilities (variable) ->> 2.5 2.5 2.5 3.0 3.0 3.5 3.5 3.5 3.5 4.0 4.0 4.0 39.5
 -Repairs/maintenance (variable) ->> 3.0 3.0 3.0 3.5 3.5 4.0 4.0 4.0 4.0 4.5 4.5 4.5 45.5
 -Subcontract ->>    
 -Consumables ->> 1.5 1.6 1.7 1.8 1.9 2.0 2.1 2.2 2.3 2.4 2.5 2.6 24.6
Total other direct costs ($000) 7.0 7.1 7.2 8.3 8.4 9.5 9.6 9.7 9.8 10.9 11.0 11.1 109.6
   
Allocation of other direct costs on the basis  
of direct payroll/benefit costs (or sales) ($000): Total
 - Group1 3.5 3.6 3.6 4.2 4.2 4.8 4.8 4.9 4.9 5.5 5.5 5.6 54.8
 - Group2 3.5 3.6 3.6 4.2 4.2 4.8 4.8 4.9 4.9 5.5 5.5 5.6 54.8
Allocation of other direct costs ($000): 7.0 7.1 7.2 8.3 8.4 9.5 9.6 9.7 9.8 10.9 11.0 11.1 109.6
   
Cost of sales ($000): Total
 - Group1 12.6 13.4 12.3 14.4 12.5 16.7 14.7 16.8 18.1 19.1 18.3 19.6 188.5
 - Group2 11.0 12.6 11.9 12.8 14.1 14.6 15.1 15.2 16.0 16.9 16.6 17.8 174.6
Total cost of sales ($000) 23.6 26.0 24.1 27.3 26.5 31.3 29.8 32.0 34.1 36.0 34.9 37.4 363.1
                                     
Supplementary Data & Calculations: