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| 36
Months |
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|
2005 |
2005 |
2005 |
2005 |
2005 |
2005 |
2005 |
2005 |
2005 |
2005 |
2005 |
2005 |
2006 |
2006 |
2006 |
2006 |
2006 |
2006 |
2006 |
2006 |
2006 |
2006 |
2006 |
2006 |
2007 |
2007 |
2007 |
2007 |
2007 |
2007 |
2007 |
2007 |
2007 |
2007 |
2007 |
2007 |
2005 |
2006 |
2007 |
|
| to end Dec
2007 |
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|
|
Jan |
Feb |
Mar |
Apr |
May |
Jun |
Jul |
Aug |
Sep |
Oct |
Nov |
Dec |
Jan |
Feb |
Mar |
Apr |
May |
Jun |
Jul |
Aug |
Sep |
Oct |
Nov |
Dec |
Jan |
Feb |
Mar |
Apr |
May |
Jun |
Jul |
Aug |
Sep |
Oct |
Nov |
Dec |
Year |
Year |
Year |
|
| MONTHLY
ASSUMPTIONS No. 3 - DIRECT LABOR, OTHER DIRECT COSTS & COST OF SALES |
|
|
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| |
|
|
|
Set cells below to zero
if not entering seasonal assumptions |
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|
|
Total |
Total |
Total |
|
| 3-year seasonal indices |
|
->> |
21.00 |
19.00 |
22.00 |
21.00 |
22.00 |
21.00 |
22.00 |
21.00 |
21.00 |
22.00 |
22.00 |
21.00 |
21.00 |
19.00 |
22.00 |
21.00 |
22.00 |
21.00 |
22.00 |
21.00 |
21.00 |
22.00 |
22.00 |
21.00 |
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 |
255.0 |
255.0 |
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| |
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|
| Direct labor (Persons): |
|
|
|
Try to allocate
direct/variable headcount between groups, irrespective of type of business |
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|
Average |
Average |
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 |
21.0 |
22.0 |
23.0 |
24.0 |
25.0 |
26.0 |
27.0 |
28.0 |
29.0 |
30.0 |
31.0 |
32.0 |
33.0 |
34.0 |
35.0 |
36.0 |
37.0 |
38.0 |
39.0 |
40.0 |
41.0 |
42.0 |
43.0 |
44.0 |
15.50 |
26.50 |
38.50 |
|
| - 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 |
16.0 |
16.5 |
17.0 |
17.5 |
18.0 |
18.5 |
19.1 |
19.7 |
20.3 |
20.9 |
21.5 |
22.1 |
22.8 |
23.5 |
24.2 |
24.9 |
25.7 |
26.4 |
27.2 |
28.1 |
28.9 |
29.8 |
30.7 |
31.6 |
12.75 |
18.92 |
26.98 |
|
| - 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 |
12.0 |
13.2 |
14.5 |
16.0 |
17.6 |
19.3 |
21.3 |
23.4 |
25.7 |
28.3 |
31.1 |
34.2 |
37.7 |
39.7 |
41.7 |
43.7 |
45.7 |
47.7 |
49.7 |
51.7 |
53.7 |
55.7 |
57.7 |
59.7 |
7.50 |
21.38 |
48.66 |
|
| - Group4 |
|
->> |
1.0 |
1.0 |
1.0 |
1.0 |
1.0 |
1.0 |
1.0 |
1.0 |
1.0 |
1.0 |
1.0 |
1.0 |
2.0 |
2.2 |
2.4 |
2.7 |
2.9 |
3.2 |
3.5 |
3.9 |
4.3 |
4.7 |
5.2 |
5.7 |
6.3 |
6.9 |
7.6 |
8.4 |
9.2 |
10.1 |
11.1 |
12.2 |
13.5 |
14.8 |
16.3 |
17.9 |
1.00 |
3.56 |
11.19 |
|
| - Group5 |
|
->> |
2.0 |
2.2 |
2.4 |
2.6 |
2.8 |
3.0 |
3.2 |
3.4 |
3.6 |
3.8 |
4.0 |
4.2 |
5.0 |
5.0 |
5.0 |
5.0 |
5.0 |
5.0 |
5.0 |
5.0 |
5.0 |
5.0 |
5.0 |
5.0 |
5.0 |
5.0 |
5.0 |
5.0 |
5.0 |
5.0 |
5.0 |
5.0 |
5.0 |
5.0 |
5.0 |
5.0 |
3.10 |
5.00 |
5.00 |
|
| - Group6 |
|
->> |
7.7 |
7.0 |
8.1 |
7.7 |
8.1 |
7.7 |
8.1 |
7.7 |
7.7 |
8.1 |
8.1 |
7.7 |
7.7 |
7.0 |
8.1 |
7.7 |
8.1 |
7.7 |
8.1 |
7.7 |
7.7 |
8.1 |
8.1 |
7.7 |
7.7 |
7.0 |
8.1 |
7.7 |
8.1 |
7.7 |
8.1 |
7.7 |
7.7 |
8.1 |
8.1 |
7.7 |
7.78 |
7.78 |
7.78 |
|
| Total
direct labor (Persons) |
|
|
35.7
|
36.7
|
39.5
|
40.8
|
42.9
|
49.2
|
46.3
|
52.6
|
54.3
|
56.4
|
58.1
|
59.4
|
63.7
|
65.8
|
70.0
|
72.8
|
76.6
|
79.8
|
84.0
|
87.6
|
92.0
|
96.9
|
101.9
|
106.8
|
112.4
|
116.0
|
121.5
|
125.6
|
130.6
|
134.9
|
140.1
|
144.6
|
149.7
|
155.3
|
160.7
|
165.8
|
47.63 |
83.15 |
138.10 |
|
| |
|
|
|
|
|
| Sales/output
per direct person (000s |
|
|
|
|
|
| units
or equivalent sales value in $000): |
|
Average |
Average |
Average |
|
| - Group1 |
|
5.5
|
10.8 |
6.8 |
10.2 |
4.1 |
11.4 |
5.2
|
8.4 |
8.5 |
7.9 |
6.3
|
7.8 |
9.0 |
9.0 |
9.3 |
9.5 |
9.7
|
9.9 |
10.1 |
10.3 |
10.5 |
10.6 |
10.8 |
10.9 |
11.0 |
11.1 |
11.2 |
11.3 |
11.4 |
11.5 |
11.6 |
11.7
|
11.8 |
11.9 |
11.9 |
12.0 |
7.74 |
9.97 |
11.56 |
|
| - Group2 |
|
0.6 |
7.4 |
7.5 |
7.2 |
5.4 |
7.7 |
7.9 |
8.4 |
8.3 |
7.2 |
8.8 |
7.1 |
5.4
|
6.6 |
6.8 |
6.9 |
7.0 |
7.2 |
7.3 |
7.5 |
7.6 |
7.7 |
7.9 |
8.1 |
8.2 |
8.4 |
8.5 |
8.7 |
8.9 |
9.0 |
9.2 |
9.4 |
9.6 |
9.8 |
10.0 |
10.1 |
6.96 |
7.17 |
9.15 |
|
| - Group3 |
|
0.7
|
7.7 |
8.1 |
8.2 |
6.3 |
4.7 |
10.1 |
5.6
|
5.7 |
5.1 |
6.5 |
7.0 |
4.6
|
5.4 |
5.4 |
5.4 |
5.4 |
5.4 |
5.4 |
5.4 |
5.4 |
5.4 |
5.4 |
5.4 |
5.4 |
5.6 |
5.9 |
6.2 |
6.5 |
6.9 |
7.3 |
7.7 |
8.1 |
8.6 |
9.2 |
9.7 |
6.32 |
5.34 |
7.27 |
|
| - 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
|
5.0
|
13.2 |
16.1 |
18.4 |
20.1 |
21.4 |
22.3 |
22.8 |
23.1 |
23.1 |
22.9 |
22.6 |
22.1 |
21.6 |
20.9 |
20.2 |
19.5 |
18.7 |
17.9 |
17.1 |
16.3 |
15.5 |
14.7 |
13.9 |
10.00 |
19.26 |
18.20 |
|
| - Group5 |
|
10.0
|
9.1 |
8.3 |
7.7 |
7.1 |
6.7 |
6.3
|
5.9 |
5.6 |
5.3 |
5.0
|
4.8 |
4.0
|
11.6
|
15.6
|
19.6
|
23.6
|
27.6
|
31.6
|
35.6
|
39.6
|
43.6
|
47.6
|
51.6
|
55.6
|
59.6
|
63.6
|
67.6
|
71.6
|
75.6
|
79.6
|
83.6
|
87.6
|
91.6
|
95.6
|
99.6
|
6.80 |
29.30 |
77.60 |
|
| - Group6 |
|
8.8 |
6.6 |
7.6 |
6.9 |
7.2 |
6.9 |
7.2 |
7.4 |
6.9 |
7.2 |
6.6 |
7.6 |
7.4 |
6.6 |
7.6 |
6.9 |
7.2 |
6.9 |
7.2 |
7.4 |
6.9 |
7.2 |
6.6 |
7.6 |
7.4 |
6.6 |
7.6 |
6.9 |
7.2 |
6.9 |
7.2 |
7.4 |
6.9 |
7.2 |
6.6 |
7.6 |
7.26 |
7.14 |
7.14 |
|
| Overall
sales per direct person ($000) |
6.6 |
7.5 |
7.3 |
7.7 |
6.5 |
6.9 |
7.2 |
7.0 |
7.2 |
6.9 |
6.9 |
7.0 |
6.5 |
7.1 |
7.6 |
8.0 |
8.4 |
8.8 |
9.1 |
9.5 |
9.7 |
9.9 |
10.0 |
10.2 |
10.4 |
10.6 |
10.8 |
11.1 |
11.3 |
11.5 |
11.7 |
12.0 |
12.2 |
12.4 |
12.6 |
12.9 |
7.06 |
8.75 |
11.61 |
|
| |
|
|
|
|
|
|
| Average
payroll & benefits cost |
|
|
|
|
Include wages, bonuses,
overtime and all other payroll costs & taxes |
|
|
|
|
|
|
|
|
|
|
|
|
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|
|
|
|
|
|
|
|
|
|
|
|
|
|
Average |
Average |
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 |
1.300 |
1.300 |
1.300 |
1.300 |
1.300 |
1.300 |
1.300 |
1.300 |
1.300 |
1.300 |
1.300 |
1.300 |
1.500 |
1.500 |
1.500 |
1.500 |
1.500 |
1.500 |
1.500 |
1.500 |
1.500 |
1.500 |
1.500 |
1.500 |
1.10 |
1.30 |
1.50 |
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| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Direct
payroll/benefit costs ($000): |
|
Total |
Total |
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
|
27.3
|
28.6
|
29.9
|
31.2
|
32.5
|
33.8
|
35.1
|
36.4
|
37.7 |
39.0
|
40.3 |
41.6 |
49.5 |
51.0
|
52.5 |
54.0
|
55.5 |
57.0
|
58.5 |
60.0
|
61.5 |
63.0
|
64.5 |
66.0
|
204.6 |
413.4 |
693.0 |
|
| - 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
|
20.8
|
21.4 |
22.1 |
22.7 |
23.4 |
24.1 |
24.8 |
25.6 |
26.3 |
27.1 |
28.0 |
28.8 |
34.2 |
35.2 |
36.3 |
37.4 |
38.5 |
39.7 |
40.9 |
42.1 |
43.3 |
44.6 |
46.0 |
47.4 |
168.3 |
295.2 |
485.6 |
|
| - 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
|
15.6
|
17.2
|
18.9 |
20.8 |
22.8 |
25.1 |
27.6 |
30.4 |
33.4 |
36.8 |
40.5 |
44.5 |
56.5 |
59.5 |
62.5 |
65.5 |
68.5 |
71.5 |
74.5 |
77.5 |
80.5 |
83.5 |
86.5 |
89.5 |
99.0 |
333.6 |
875.9 |
|
| - Group4 |
|
1.1
|
1.1
|
1.1
|
1.1
|
1.1
|
1.1
|
1.1
|
1.1
|
1.1
|
1.1
|
1.1
|
1.1
|
2.6
|
2.9
|
3.1 |
3.5 |
3.8 |
4.2 |
4.6 |
5.1 |
5.6 |
6.1 |
6.7 |
7.4 |
9.4 |
10.4 |
11.4 |
12.5 |
13.8 |
15.2 |
16.7 |
18.3 |
20.2 |
22.2 |
24.4 |
26.9 |
13.2 |
55.6 |
201.3 |
|
| - Group5 |
|
2.2
|
2.4
|
2.6
|
2.9
|
3.1
|
3.3
|
3.5
|
3.7
|
4.0
|
4.2
|
4.4
|
4.6
|
6.5
|
6.5
|
6.5
|
6.5
|
6.5
|
6.5
|
6.5
|
6.5
|
6.5 |
6.5 |
6.5 |
6.5 |
7.5 |
7.5 |
7.5 |
7.5 |
7.5 |
7.5 |
7.5 |
7.5 |
7.5 |
7.5 |
7.5 |
7.5 |
40.9 |
78.0 |
90.0 |
|
| - Group6 |
|
8.5 |
7.6 |
8.9 |
8.5 |
8.9 |
8.5 |
8.9 |
8.5 |
8.5 |
8.9 |
8.9 |
8.5 |
10.0 |
9.0 |
10.5 |
10.0 |
10.5 |
10.0 |
10.5 |
10.0 |
10.0 |
10.5 |
10.5 |
10.0 |
11.5 |
10.4 |
12.1 |
11.5 |
12.1 |
11.5 |
12.1 |
11.5 |
11.5 |
12.1 |
12.1 |
11.5 |
102.7 |
121.3 |
140.0 |
|
| Total
direct payroll/benefit costs ($000) |
39.3
|
40.3
|
43.4
|
44.9
|
47.1
|
54.1
|
50.9
|
57.8
|
59.7
|
62.0
|
63.9
|
65.3
|
82.8
|
85.6
|
91.0
|
94.6
|
99.5
|
103.7
|
109.1
|
113.9
|
119.6
|
126.0
|
132.4
|
138.8
|
168.7
|
174.0
|
182.3
|
188.4
|
195.9
|
202.4
|
210.1
|
217.0
|
224.6
|
232.9
|
241.0
|
248.8
|
628.7 |
1,297.1 |
2,485.9 |
|
| |
|
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 |
Total |
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 |
20.0 |
22.0 |
24.0 |
26.0 |
28.0 |
30.0 |
32.0 |
34.0 |
36.0 |
38.0 |
40.0 |
42.0 |
44.0 |
46.0 |
48.0 |
50.0 |
52.0 |
54.0 |
56.0 |
58.0 |
60.0 |
62.0 |
64.0 |
66.0 |
197.5 |
372.0 |
660.0 |
|
| -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 |
22.0 |