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): ->> 1.0 1.0 1.0 1.5 1.5 1.5 2.0 2.0 2.0 2.0 2.0 2.0 1.6
                           
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
                          Total
Direct payroll/benefit costs ($000): 0.9 0.9 0.9 1.3 1.3 1.3 1.7 1.7 1.7 1.7 1.7 1.7 16.9
  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) ->> 1.0 1.1 1.2 1.3 1.4 1.5 1.6 1.7 1.8 1.9 2.0 2.1 18.6
 -Repairs/maintenance (variable) ->> 2.0 2.0 2.0 2.0 2.0 2.0 2.0 2.0 2.0 2.0 2.0 2.0 24.0
 -Subcontract ->>    
 -Consumables ->>    
Total other direct costs ($000) 3.0 3.1 3.2 3.3 3.4 3.5 3.6 3.7 3.8 3.9 4.0 4.1 42.6
   
Total cost of sales ($000) 12.9 13.3 13.7 14.6 15.0 15.4 16.3 16.7 17.2 17.6 18.1 18.6 189.3
                                     
Supplementary Data & Calculations: