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. 2 - COST OF MATERIALS/GOODS, INVENTORY & PURCHASES  
  Help with Entering Assumptions
 
      Set cells below to zero if not entering seasonal assumptions         Total
Seasonal index ->> 5.00 4.00 4.00 5.00 4.00 4.00 5.00 4.00 4.00 5.00 4.00 4.00 52.0
                           
Finished goods required (000s units  
 or equivalent sales value in $000): Total
 - Group1 115.0 96.5 113.0 88.0 125.5 107.5 123.0 138.5 144.5 136.0 148.5 150.0 1,486.0
 - Group2 50.0 69.1 76.4 71.1 82.5 92.8 102.9 109.9 107.5 119.3 114.6 113.9 1,109.9
 - Group3 24.6 34.0 37.7 35.0 40.6 45.7 50.7 54.2 53.0 58.7 56.4 56.1 546.8
 - Group4 9.0 10.0 10.0 10.0 10.0 10.0 10.0 10.0 10.0 10.0 10.0 10.0 119.0
 - Group5 20.8 20.0 20.0 20.0 20.0 20.0 20.0 20.0 20.0 20.0 20.0 20.0 240.8
 - Group6 138.5 96.0 99.5 109.0 110.0 114.5 110.5 119.0 124.5 120.5 133.5 135.0 1,410.5
   
Unit cost of materials/packaging or goods for  
resale ($/unit, or $ 0.xx if units not used):     Set cells below to zero only if a 'pure' services business         Average
 - Group1 ->> 0.36 0.36 0.36 0.36 0.36 0.36 0.36 0.36 0.36 0.36 0.36 0.36 0.36
 - Group2 ->> 0.38 0.38 0.38 0.38 0.38 0.38 0.38 0.38 0.38 0.38 0.38 0.38 0.38
 - Group3 ->> 0.35 0.35 0.35 0.35 0.35 0.35 0.35 0.35 0.35 0.35 0.35 0.35 0.35
 - Group4 ->> 0.28 0.28 0.28 0.28 0.28 0.28 0.28 0.28 0.28 0.28 0.28 0.28 0.28
 - Group5 ->> 0.25 0.25 0.25 0.25 0.25 0.25 0.25 0.25 0.25 0.25 0.25 0.25 0.25
 - Group6 ->> 0.30 0.30 0.30 0.30 0.30 0.30 0.30 0.30 0.30 0.30 0.30 0.30 0.30
                           
Cost of materials/packaging or goods required ($000):  
 - Group1 41.4 34.7 40.7 31.7 45.2 38.7 44.3 49.9 52.0 49.0 53.5 54.0  
 - Group2 19.0 26.2 29.0 27.0 31.3 35.3 39.1 41.8 40.9 45.3 43.5 43.3  
 - Group3 8.6 11.9 13.2 12.3 14.2 16.0 17.7 19.0 18.5 20.6 19.8 19.6  
 - Group4 2.5 2.8 2.8 2.8 2.8 2.8 2.8 2.8 2.8 2.8 2.8 2.8  
 - Group5 5.2 5.0 5.0 5.0 5.0 5.0 5.0 5.0 5.0 5.0 5.0 5.0  
 - Group6 41.6 28.8 29.9 32.7 33.0 34.4 33.2 35.7 37.4 36.2 40.1 40.5  
   
Desired inventory of material/packaging or goods  
 for resale ($000): Opening   Targets ->> Set cells below to zero if a 'pure' services business. Total values will be included in monthly balance sheets  
 - Group1 ->> 50.0 50.0 50.0 50.0 50.0 50.0 50.0 50.0 50.0 50.0 50.0 50.0 50.0  
 - Group2 ->> 20.0 20.0 20.0 20.0 20.0 20.0 20.0 20.0 20.0 20.0 20.0 20.0 20.0  
 - Group3 ->> 10.0 10.0 10.0 10.0 10.0 10.0 10.0 10.0 10.0 10.0 10.0 10.0 10.0  
 - Group4 ->> 10.0 10.0 10.0 10.0 10.0 10.0 10.0 10.0 10.0 10.0 10.0 10.0 10.0  
 - Group5 ->> 10.0 10.0 10.0 10.0 10.0 10.0 10.0 10.0 10.0 10.0 10.0 10.0 10.0  
 - Group6 ->> 40.0 40.0 40.0 40.0 40.0 40.0 40.0 40.0 40.0 40.0 40.0 40.0 40.0  
Total inventory ($000): 140.0 140.0 140.0 140.0 140.0 140.0 140.0 140.0 140.0 140.0 140.0 140.0 140.0  
   
Purchases of materials/packaging & goods for resale ($000): Total
 - Group1 41.4 34.7 40.7 31.7 45.2 38.7 44.3 49.9 52.0 49.0 53.5 54.0 535.0
 - Group2 19.0 26.2 29.0 27.0 31.3 35.3 39.1 41.8 40.9 45.3 43.5 43.3 421.8
 - Group3 8.6 11.9 13.2 12.3 14.2 16.0 17.7 19.0 18.5 20.6 19.8 19.6 191.4
 - Group4 2.5 2.8 2.8 2.8 2.8 2.8 2.8 2.8 2.8 2.8 2.8 2.8 33.3
 - Group5 5.2 5.0 5.0 5.0 5.0 5.0 5.0 5.0 5.0 5.0 5.0 5.0 60.2
 - Group6 41.6 28.8 29.9 32.7 33.0 34.4 33.2 35.7 37.4 36.2 40.1 40.5 423.2
 Total purchases ($000): 118.3 109.5 120.6 111.4 131.5 132.1 142.1 154.1 156.6 158.8 164.6 165.2 1,664.8
            Note: Purchases will not be reflected in cashflow projections until credit terms have been specified in sheet M_B  
Supplementary Data & Calculations: