| 12 Months |
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2005 |
2005 |
2005 |
2005 |
2005 |
2005 |
2005 |
2005 |
2005 |
2005 |
2005 |
2006 |
05-06 |
| to end Jan |
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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 |
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Set cells below to zero
if not entering seasonal assumptions |
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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 |
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| Direct labor (Persons): |
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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 |
| |
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| Average
payroll & benefits cost |
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Include wages, bonuses,
overtime and all other payroll costs & taxes |
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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 |
| |
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| 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 |
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| Other
direct costs ($000): |
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Try to include
direct/variable costs here, irrespective of type of business |
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|
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 |
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->> |
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| -Consumables |
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->> |
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) |
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|
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 |
| |
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| Allocation
of other direct costs on the basis |
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| of
direct payroll/benefit costs (or sales) ($000): |
|
Total |
| - Group1 |
|
3.5
|
3.6
|
3.6
|
4.2
|
4.2
|
4.8
|
4.8
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4.9
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4.9
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5.5
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5.5
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5.6
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54.8 |
| - Group2 |
|
3.5
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3.6
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3.6
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4.2
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4.2
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4.8
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4.8
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4.9
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4.9
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5.5
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5.5
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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 |
| |
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| 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) |
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|
23.6
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26.0
|
24.1
|
27.3 |
26.5
|
31.3
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29.8
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32.0 |
34.1
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36.0
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34.9
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37.4
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363.1 |
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| Supplementary Data &
Calculations: |
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