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 ->> 10.0 11.0 12.0 13.0 14.0 15.0 16.0 17.0 18.0 19.0 20.0 21.0 15.5
 - Group2 ->> 10.0 10.5 11.0 11.5 12.0 12.5 13.0 13.5 14.0 14.5 15.0 15.5 12.8
 - Group3 ->> 5.0 5.0 5.0 5.0 5.0 10.0 5.0 10.0 10.0 10.0 10.0 10.0 7.5
 - Group4 ->> 8.0 9.0 10.0 11.0 12.0 13.0 14.0 15.0 16.0 17.0 18.0 19.0 13.5
Total direct labor (Persons) 33.0 35.5 38.0 40.5 43.0 50.5 48.0 55.5 58.0 60.5 63.0 65.5 49.3
   
Sales/output per direct person (000s  
units or equivalent sales value in $000): Average
 - Group1 11.5 8.8 9.4 6.8 9.0 7.2 7.7 8.1 8.0 7.2 7.4 7.1 8.2
 - Group2 5.0 6.6 6.9 6.2 6.9 7.4 7.9 8.1 7.7 8.2 7.6 7.3 7.2
 - Group3 4.9 6.8 7.5 7.0 8.1 4.6 10.1 5.4 5.3 5.9 5.6 5.6 6.4
 - Group4 17.3 10.7 10.0 9.9 9.2 8.8 7.9 7.9 7.8 7.1 7.4 7.1 9.3
Overall sales per direct person ($000) 7.1 8.5 7.8 8.2 7.0 7.2 7.5 7.0 7.3 7.1 6.9 6.9 7.4
   
Average payroll & benefits cost     Include wages, bonuses, overtime and all other payroll costs & taxes       Average
($000/pers/mth) ->> 1.100 1.100 1.100 1.100 1.100 1.100 1.100 1.100 1.100 1.100 1.100 1.100 1.100
                           
Direct payroll/benefit costs ($000): Total
 - Group1 11.0 12.1 13.2 14.3 15.4 16.5 17.6 18.7 19.8 20.9 22.0 23.1 204.6
 - Group2 11.0 11.6 12.1 12.7 13.2 13.8 14.3 14.9 15.4 16.0 16.5 17.1 168.3
 - Group3 5.5 5.5 5.5 5.5 5.5 11.0 5.5 11.0 11.0 11.0 11.0 11.0 99.0
 - Group4 8.8 9.9 11.0 12.1 13.2 14.3 15.4 16.5 17.6 18.7 19.8 20.9 178.2
Total direct payroll/benefit costs ($000) 36.3 39.1 41.8 44.6 47.3 55.6 52.8 61.1 63.8 66.6 69.3 72.1 650.1
  The variable descriptions in blue can be changed  
Other direct costs ($000):        X = 0 to 4     Try to include direct/variable costs here, irrespective of type of business     Total
 -Utilities (variable) 2 <<->> 12.5 12.5 12.5 15.0 15.0 17.5 17.5 17.5 17.5 20.0 20.0 20.0 197.5
 -Repairs/maintenance (variable) 1 <<->> 15.0 15.0 15.0 17.5 17.5 20.0 20.0 20.0 20.0 22.5 22.5 22.5 227.5
 -Subcontract 1 <<->>    
 -Consumables A 1 <<->>    
 -Consumables B 1 <<->>    
 -Consumables C 1 <<->>    
Total other direct costs ($000) 27.5 27.5 27.5 32.5 32.5 37.5 37.5 37.5 37.5 42.5 42.5 42.5 425.0
   
Allocation of other direct costs on the basis  
of direct payroll/benefit costs (or sales) ($000): Total
 - Group1 8.3 8.5 8.7 10.4 10.6 11.1 12.5 11.5 11.6 13.3 13.5 13.6 133.8
 - Group2 8.3 8.1 8.0 9.2 9.1 9.3 10.2 9.1 9.1 10.2 10.1 10.1 110.7
 - Group3 4.2 3.9 3.6 4.0 3.8 7.4 3.9 6.8 6.5 7.0 6.7 6.5 64.3
 - Group4 6.7 7.0 7.2 8.8 9.1 9.7 10.9 10.1 10.3 11.9 12.1 12.3 116.3
   
Total cost of matl/pack & goods for resale, direct payroll/benefit and  
other direct costs to cover projected requirements ($000): Total
 - Group1 60.7 55.4 62.6 56.4 71.2 66.3 74.4 80.0 83.5 83.2 89.0 90.7 873.3
 - Group2 38.3 45.9 49.1 48.9 53.6 58.3 63.6 65.7 65.3 71.5 70.2 70.4 700.8
 - Group3 18.3 21.3 22.3 21.8 23.5 34.4 27.2 36.7 36.0 38.6 37.5 37.1 354.6
 - Group4 57.0 45.7 48.1 53.6 55.3 58.3 59.5 62.3 65.3 66.8 72.0 73.7 717.6
Total direct costs ($000) 174.4 168.2 182.1 180.7 203.5 217.4 224.6 244.8 250.1 260.0 268.6 272.0 2,646.4
   
Direct cost per unit  
($/unit, or $0.xx if units not used): Average
 - Group1 0.5 0.6 0.6 0.6 0.6 0.6 0.6 0.6 0.6 0.6 0.6 0.6 0.6
 - Group2 0.8 0.7 0.6 0.7 0.7 0.6 0.6 0.6 0.6 0.6 0.6 0.6 0.6
 - Group3 0.7 0.6 0.6 0.6 0.6 0.8 0.5 0.7 0.7 0.7 0.7 0.7 0.6
 - Group4 0.4 0.5 0.5 0.5 0.5 0.5 0.5 0.5 0.5 0.6 0.5 0.5 0.5
   
Finished goods inventory ($000):  Opening Set opening values to zero unless manufacturer with finished inventories. Total values will be included in monthly balance sheets
 - Group1 ->> 50.0 52.3 49.1 57.3 49.0 66.3 58.3 68.0 72.8 75.4 74.3 80.9 81.7  
 - Group2 ->> 35.0 39.3 42.1 44.6 43.6 49.0 53.0 57.8 59.5 58.6 65.0 62.8 63.4  
 - Group3 ->> 15.0 18.8 19.5 20.2 19.4 21.5 31.3 24.7 33.2 32.3 35.1 33.5 33.4  
 - Group4 ->> 25.0 38.9 40.7 43.5 48.7 49.7 52.7 53.3 56.6 59.0 59.9 65.5 66.4  
Total finished goods inventory ($000) 125.0 149.3 151.4 165.6 160.7 186.6 195.4 203.8 222.2 225.3 234.3 242.7 244.8  
   
Cost of sales ($000): Total
 - Group1 58.4 58.6 54.3 64.7 53.9 74.4 64.7 75.3 80.9 84.2 82.4 89.9 841.7
 - Group2 34.0 43.1 46.7 49.9 48.2 54.3 58.8 64.0 66.2 65.0 72.4 69.8 672.4
 - Group3 14.5 20.6 21.6 22.6 21.4 24.6 33.8 28.1 37.0 35.8 39.1 37.3 336.2
 - Group4 43.1 43.9 45.3 48.4 54.2 55.3 58.9 59.1 62.9 65.9 66.3 72.9 676.3
Total cost of sales ($000) 150.0 166.2 167.8 185.6 177.7 208.6 216.2 226.4 247.0 251.0 260.2 269.9 2,526.6
                                     
Supplementary Data & Calculations: