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) ->> 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
 -Indirect payroll/benefits ($000/pers/mth) ->> 1.400 1.400 1.400 1.400 1.400 1.400 1.400 1.400 1.400 1.400 1.400 1.400 1.400
 -Supervisory staff (Persons) ->> 5.0 5.0 5.0 5.0 5.0 5.0 5.0 5.0 5.0 5.0 5.0 5.0 5.0
 -Supervisory payroll/benefits ($000/pers/mth)  X = 0 to 4 1.600 1.600 1.600 1.600 1.600 1.600 1.600 1.600 1.600 1.600 1.600 1.600 1.600
 -Repairs/maintenance (fixed) 1 <<->> 2.5 2.5 2.5 2.5 2.5 2.5 2.5 2.5 2.5 2.5 2.5 2.5 30.0
 -Power (fixed) 1 <<->> 2.5 2.5 2.5 2.5 2.5 2.5 2.5 2.5 2.5 2.5 2.5 2.5 30.0
 -Cleaning 1 <<->>    
 -Utilities (fixed) 1 <<->>    
 -Miscellaneous indirect expenses 1 <<->> 5.0 5.0 5.0 5.0 5.0 5.0 5.0 5.0 5.0 5.0 5.0 5.0 60.0
Total operational expenses ($000) 32.0 32.0 32.0 32.0 32.0 32.0 32.0 32.0 32.0 32.0 32.0 32.0 384.0
   
Selling & freight expenses ($000):    X = 0 to 4     The variable descriptions in blue can be changed           Tot/Avg
 -Freight expenses as % sales 2 <<->> 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
 -Selling exs & comm's as % sales 1 <<->> 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 & marketing staff (Persons) ->> 5.0 5.0 5.0 5.0 5.0 5.0 5.0 5.0 5.0 5.0 5.0 5.0 5.0
 -Sales payroll/benefits ($000/pers/mth) ->> 2.500 2.500 2.500 2.500 2.500 2.500 2.500 2.500 2.500 2.500 2.500 2.500 2.500
 -Freight expenses 6.5 7.2 6.6 7.9 7.8 8.4 9.1 9.2 9.3 9.7 9.7 9.7 101.1
 -Selling expenses/commission    X = 0 to 4 3.3 3.3 3.6 3.3 4.0 3.9 4.2 4.6 4.6 4.7 4.9 4.9 49.0
 -Advertising & brochures 2 <<->> 8.0 8.0 8.0 8.0 8.0 8.0 8.0 8.0 8.0 8.0 8.0 8.0 96.0
 -Special promotion 1 2 <<->> 8.0 8.0 8.0 8.0 8.0 8.0 8.0 8.0 8.0 8.0 8.0 8.0 96.0
 -Special promotion 2 2 <<->> 8.0 8.0 8.0 8.0 8.0 8.0 8.0 8.0 8.0 8.0 8.0 8.0 96.0
 -Travel expenses 2 <<->>    
 -Public relations, exhibitions 2 <<->>    
 -Miscellaneous selling/freight 2 <<->>    
Total selling & freight expenses ($000) 46.3 47.0 46.7 47.7 48.3 48.8 49.8 50.3 50.4 50.9 51.1 51.1 588.1
   
Management/administration staff expenses:                         Tot/Avg
 -Clerical staff (Persons) ->> 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
 -Clerical payroll/benefits ($000/pers/mth) ->> 1.500 1.500 1.500 1.500 1.500 1.500 1.500 1.500 1.500 1.500 1.500 1.500 1.500
 -Management staff (Persons) ->> 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
 -Management payroll/benefits ($000/pers/mth) ->> 3.500 3.500 3.500 3.500 3.500 3.500 3.500 3.500 3.500 3.500 3.500 3.500 3.500
Total management/admin staff expenses ($000) 50.0 50.0 50.0 50.0 50.0 50.0 50.0 50.0 50.0 50.0 50.0 50.0 600.0
   
Research & development     The variable descriptions in blue can be changed           Tot/Avg
 -Staff (Persons) ->> 5.0 5.0 5.0 5.0 5.0 5.0 5.0 5.0 5.0 5.0 5.0 5.0 5.0
 -Staff payroll/benefits ($000/pers/mth)    X = 0 to 4 2.200 2.200 2.200 2.200 2.200 2.200 2.200 2.200 2.200 2.200 2.200 2.200 2.200
 -Consultancy 1 <<->> 10.0 10.0 10.0 10.0 10.0 10.0 10.0 10.0 10.0 10.0 10.0 10.0 120.0
 -Materials 1 <<->>    
Total research & development ($000) 21.0 21.0 21.0 21.0 21.0 21.0 21.0 21.0 21.0 21.0 21.0 21.0 252.0
   
Administration expenses ($000):    X = 0 to 4     The variable descriptions in blue can be changed           Total
 -Office supplies etc. 1 <<->> 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
 -Mail, telephone, telex & fax 2 <<->> 2.5 2.5 2.5 2.5 2.5 2.5 2.5 2.5 2.5 2.5 2.5 2.5 30.0
 -Travel 2 <<->> 5.0 5.0 5.0 5.0 5.0 5.0 5.0 5.0 5.0 5.0 5.0 5.0 60.0
 -Pensions 2 <<->>    
 -Computer supplies etc. 2 <<->>    
 -Vehicle expenses 2 <<->>    
 -Other administration expenses A 2 <<->>    
 -Other administration expenses B 2 <<->>    
 -Other administration expenses C 2 <<->>    
Total administration expenses ($000) 9.0 9.0 9.0 9.0 9.0 9.0 9.0 9.0 9.0 9.0 9.0 9.0 108.0
   
Occupancy/general expenses ($000):    X = 0 to 4     The variable descriptions in blue can be changed           Total
 -Utilities  1 <<->> 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
 -Rent & property taxes 2 <<->> 4.0 4.0 4.0 4.0 4.0 4.0 4.0 4.0 4.0 4.0 4.0 4.0 48.0
 -Professional fees & audit 1 <<->> 10.0 10.0 10.0 10.0 10.0 10.0 10.0 10.0 10.0 10.0 10.0 10.0 120.0
 -Insurances 1 <<->>    
 -Other establish expenses A 1 <<->>    
 -Other establish expenses B 1 <<->>    
 -Other establish expenses C 1 <<->>    
 -Other establish expenses D 1 <<->>    
Total occupancy/general expenses ($000) 14.5 14.5 14.5 14.5 14.5 14.5 14.5 14.5 14.5 14.5 14.5 14.5 174.0
   
Total overhead expenses ($000)         172.8 173.5 173.2 174.2 174.8 175.3 176.3 176.8 176.9 177.4 177.6 177.6 2,106.1
Supplementary Data & Calculations: