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
                           
Selling expenses ($000):     The variable descriptions in blue can be changed           Tot/Avg
 -Variable selling 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
 -Variable selling expenses 0.4 0.5 0.5 0.5 0.5 0.5 0.5 0.6 0.6 0.6 0.6 0.6 6.3
 -Advertising & brochures ->> 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 expenses ->>    
 -Public relations, exhibitions ->>    
Total selling expenses ($000) 0.9 1.0 1.0 1.0 1.0 1.0 1.0 1.1 1.1 1.1 1.1 1.1 12.3
   
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
   
General 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. ->>    
 -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 ->>    
 -Miscellaneous expenses ->>    
Total general expenses ($000) 2.6 2.6 2.6 2.6 2.6 2.6 2.6 2.6 2.6 2.6 2.6 2.6 31.2
   
Total overhead expenses ($000)         6.3 6.3 6.3 6.3 6.4 6.4 6.4 6.4 6.4 6.4 6.5 6.5 76.5
Supplementary Data & Calculations: