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. 4 - OVERHEAD EXPENSES Help with Entering Assumptions
 
      Set cells below 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
                           
Operational (indirect) expenses ($000):     Use the cells below to accommodate semi-variable and indirect operating costs     Tot/Avg
 -Indirect labor (Persons) ->> 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
 -Indirect payroll/benefits ($000/pers/mth) ->> 0.801 0.801 0.801 0.801 0.801 0.801 0.801 0.801 0.801 0.801 0.801 0.801 0.801
 -Repairs/maintenance (fixed) ->> 0.5 0.5 0.5 0.5 0.5 0.5 0.5 0.5 0.5 0.5 0.5 0.5 5.4
 -Utilities (fixed) ->>    
 -Miscellaneous indirect expenses ->> 0.9 0.9 0.9 0.9 0.9 0.9 0.9 0.9 0.9 0.9 0.9 0.9 10.8
Total operational expenses ($000) 3.0 3.0 3.0 3.0 3.0 3.0 3.0 3.0 3.0 3.0 3.0 3.0 35.4
   
Selling & freight expenses ($000):     The variable descriptions in blue 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) ->> 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
 -Sales 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
 -Freight expenses 0.7 0.9 0.8 0.9 0.8 1.0 0.9 0.9 1.0 1.1 1.0 1.1 11.1
 -Advertising & brochures ->> 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
 -Travel expenses ->>    
 -Public relations, exhibitions ->>    
Total selling & freight expenses ($000) 3.9 4.0 3.9 4.0 3.9 4.1 4.0 4.1 4.2 4.2 4.2 4.3 49.1
   
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
   
Administration expenses ($000):     The variable descriptions in blue 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. ->>    
 -Vehicle expenses ->>    
Total administration expenses ($000) 1.8 1.8 1.8 1.8 1.8 1.8 1.8 1.8 1.8 1.8 1.8 1.8 21.0
   
Occupancy/general expenses ($000):     The variable descriptions in blue can be changed           Total
 -Utilities  ->> 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
 -Rent & property taxes ->> 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
 -Professional fees & audit ->>    
 -Other establish expenses ->>    
Total occupancy/general expenses ($000) 0.9 0.9 0.9 0.9 0.9 0.9 0.9 0.9 0.9 0.9 0.9 0.9 10.2
   
Total overhead expenses ($000)         12.2 12.3 12.2 12.3 12.2 12.4 12.3 12.4 12.5 12.5 12.5 12.6 148.7
Supplementary Data & Calculations: