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 ->> 2.0 2.0 2.0 2.0 2.0 2.1 2.1 2.1 2.1 2.1 2.1 2.1 2.1
 - Group5 ->> 2.0 2.0 2.0 2.0 2.0 2.0 2.0 2.0 2.0 2.0 2.1 2.1 2.0
 - Group6 ->> 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
 - Group7 ->>    
 - Group8 ->>    
 - Group9 ->>    
 - Group10 ->>    
Total direct labor (Persons) 37.0 39.5 42.0 44.5 47.1 54.6 52.1 59.6 62.1 64.6 67.2 69.7 53.3
   
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 4.5 5.0 5.0 4.9 4.9 4.9 4.9 4.8 4.8 4.8 4.8 4.7 4.8
 - Group5 10.4 10.0 10.0 9.9 9.9 9.9 9.9 9.8 9.8 9.8 9.8 9.7 9.9
 - Group6 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
 - Group7  
 - Group8  
 - Group9  
 - Group10  
Overall sales per direct person ($000) 7.2 8.4 7.7 8.1 7.0 7.2 7.5 7.0 7.3 7.1 6.9 7.0 7.4
   
Average payroll & benefits cost ($000/pers/mth)     Include wages, bonuses, overtime and all other payroll costs & taxes       Average
 - Group1 ->> 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
 - Group2 ->> 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
 - Group3 ->> 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
 - Group4 ->> 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
 - Group5 ->> 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
 - Group6 ->> 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
 - Group7 ->>    
 - Group8 ->>    
 - Group9 ->>    
 - Group10 ->>    
                           
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 2.2 2.2 2.2 2.2 2.2 2.3 2.3 2.3 2.3 2.3 2.3 2.3 27.1
 - Group5 2.2 2.2 2.2 2.2 2.2 2.2 2.2 2.2 2.2 2.2 2.3 2.3 26.8
 - Group6 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
 - Group7  
 - Group8  
 - Group9  
 - Group10  
Total direct payroll/benefit costs ($000) 40.7 43.5 46.2 49.0 51.8 60.0 57.3 65.6 68.3 71.1 73.9 76.6 704.0
  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 <<->>    
 -Consumables D 1 <<->>    
 -Consumables E 1 <<->>    
 -Consumables F 1 <<->>    
 -Consumables G 1 <<->>    
 -Consumables H 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 7.4 7.7 7.9 9.5 9.7 10.3 11.5 10.7 10.9 12.5 12.7 12.8 123.4
 - Group2 7.4 7.3 7.2 8.4 8.3 8.6 9.4 8.5 8.5 9.5 9.5 9.5 102.0
 - Group3 3.7 3.5 3.3 3.6 3.5 6.9 3.6 6.3 6.0 6.6 6.3 6.1 59.4
 - Group4 1.5 1.4 1.3 1.5 1.4 1.4 1.5 1.3 1.3 1.4 1.3 1.3 16.5
 - Group5 1.5 1.4 1.3 1.5 1.4 1.4 1.5 1.3 1.2 1.3 1.3 1.3 16.3
 - Group6 5.9 6.3 6.5 8.0 8.3 8.9 10.1 9.4 9.7 11.2 11.4 11.6 107.3
 - Group7  
 - Group8  
 - Group9  
 - Group10  
   
Total cost of matl/pack & goods for resale, direct payroll/benefit and  
other direct costs to cover projected requirements ($000): Total
 - Group1 59.8 54.5 61.7 55.5 70.2 65.5 73.4 79.3 82.7 82.4 88.1 89.9 863.0
 - Group2 37.4 45.1 48.3 48.0 52.8 57.6 62.8 65.1 64.7 70.8 69.5 69.8 692.1
 - Group3 17.8 20.9 22.0 21.4 23.2 33.9 26.8 36.3 35.6 38.1 37.1 36.7 349.7
 - Group4 6.2 6.4 6.3 6.5 6.5 6.5 6.6 6.4 6.3 6.5 6.4 6.4 77.0
 - Group5 8.9 8.6 8.5 8.7 8.6 8.6 8.7 8.5 8.5 8.6 8.6 8.5 103.3
 - Group6 56.3 45.0 47.4 52.8 54.5 57.6 58.6 61.6 64.6 66.0 71.2 73.0 708.7
 - Group7  
 - Group8  
 - Group9  
 - Group10  
Total direct costs ($000) 186.5 180.5 194.3 192.9 215.8 229.6 236.9 257.2 262.4 272.4 281.0 284.4 2,793.8
   
Direct cost per unit  
($/unit, or $0.xx if units not used): Average
 - Group1 0.5 0.6 0.5 0.6 0.6 0.6 0.6 0.6 0.6 0.6 0.6 0.6 0.6
 - Group2 0.7 0.7 0.6 0.7 0.6 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 0.7 0.5 0.7 0.7 0.6 0.7 0.7 0.6
 - Group4 0.7 0.6 0.6 0.7 0.6 0.6 0.7 0.6 0.6 0.6 0.6 0.6 0.6
 - Group5 0.4 0.4 0.4 0.4 0.4 0.4 0.4 0.4 0.4 0.4 0.4 0.4 0.4
 - Group6 0.4 0.5 0.5 0.5 0.5 0.5 0.5 0.5 0.5 0.5 0.5 0.5 0.5
 - Group7  
 - Group8  
 - Group9  
 - Group10  
   
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 51.5 48.3 56.5 48.2 65.5 57.6 67.1 72.1 74.7 73.6 80.1 80.9  
 - Group2 ->> 35.0 38.4 41.4 43.9 42.8 48.3 52.4 57.0 59.0 58.1 64.4 62.2 62.8  
 - Group3 ->> 15.0 18.3 19.2 19.9 19.1 21.2 30.8 24.4 32.8 31.9 34.7 33.2 33.1  
 - Group4 ->> 10.0 6.2 5.8 5.7 5.9 5.8 5.8 5.9 5.7 5.7 5.8 5.8 5.8  
 - Group5 ->> 15.0 7.7 7.7 7.7 7.8 7.8 7.8 7.8 7.7 7.6 7.7 7.7 7.7  
 - Group6 ->> 25.0 38.4 40.0 42.9 48.0 49.0 52.1 52.5 55.9 58.4 59.2 64.8 65.7  
 - Group7 ->>    
 - Group8 ->>    
 - Group9 ->>    
 - Group10 ->>    
Total finished goods inventory ($000) 150.0 160.6 162.4 176.6 171.8 197.6 206.4 214.8 233.2 236.4 245.5 253.8 255.9  
   
Cost of sales ($000): Total
 - Group1 58.3 57.7 53.5 63.8 53.0 73.4 63.9 74.3 80.1 83.5 81.6 89.1 832.1
 - Group2 34.0 42.1 45.8 49.1 47.3 53.5 58.1 63.2 65.6 64.4 71.8 69.2 664.2
 - Group3 14.5 20.1 21.2 22.3 21.1 24.3 33.3 27.8 36.5 35.3 38.6 36.8 331.7
 - Group4 10.0 6.8 6.4 6.4 6.5 6.5 6.5 6.5 6.4 6.4 6.5 6.4 81.2
 - Group5 16.2 8.6 8.6 8.5 8.7 8.6 8.6 8.7 8.5 8.5 8.6 8.5 110.6
 - Group6 42.9 43.3 44.6 47.7 53.4 54.6 58.2 58.2 62.2 65.2 65.6 72.1 668.0
 - Group7  
 - Group8  
 - Group9  
 - Group10  
Total cost of sales ($000) 175.9 178.6 180.1 197.8 190.0 220.8 228.5 238.7 259.3 263.3 272.6 282.3 2,687.9
                                     
Supplementary Data & Calculations: