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36 Months           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           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 Help with Entering Assumptions
   
      Set cells below to zero if not entering seasonal assumptions                                                         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  
                                                                             
Direct labor (Persons):     Try to allocate direct/variable headcount between groups, irrespective of type of business                                                   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  
 - Group7 ->>        
 - Group8 ->>        
 - Group9 ->>        
 - Group10 ->>        
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  
 - Group7    
 - Group8    
 - Group9    
 - Group10    
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 ($000/pers/mth):     Include wages, bonuses, overtime and all other payroll costs & taxes                                                       Average Average 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 1.300 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  
 - 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 1.300 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  
 - 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 1.300 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  
 - 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 1.300 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  
 - 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 1.300 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  
 - 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 1.300 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  
 - Group7 ->>        
 - Group8 ->>        
 - Group9 ->>        
 - Group10 ->>        
                                                                             
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  
 - Group7    
 - Group8    
 - Group9    
 - Group10    
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 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 45.0 227.5 330.0 474.0  
 -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 42.0 45.0 48.0 51.0 54.0 57.0 60.0 63.0 66.0 69.0 72.0 75.0 78.0 81.0 84.0 87.0 90.0 93.0 96.0 99.0 102.0 105.0 108.0 111.0 425.0 702.0 1,134.0  
     
Allocation of other direct costs on the basis    
of direct payroll/benefit costs (or sales) ($000): Total Total Total  
 - Group1 7.7 8.3 8.4 10.4 10.6 11.4 13.0 12.1 12.4 14.3 14.6 15.0 13.8 15.0 15.8 16.8 17.6 18.6 19.3 20.1 20.8 21.4 21.9 22.5 22.9 23.7 24.2 24.9 25.5 26.2 26.7 27.4 27.9 28.4 28.9 29.5 138.3 223.7 316.3  
 - Group2 7.7 7.9 7.7 9.2 9.1 9.5 10.5 9.6 9.7 10.9 11.0 11.1 10.6 11.3 11.6 12.2 12.7 13.3 13.7 14.1 14.5 14.9 15.2 15.6 15.8 16.4 16.7 17.3 17.7 18.2 18.7 19.2 19.7 20.1 20.6 21.1 113.9 159.6 221.6  
 - Group3 3.9 3.8 3.5 4.0 3.8 7.6 4.1 7.1 6.9 7.5 7.3 7.2 7.9 9.0 10.0 11.2 12.4 13.8 15.2 16.8 18.5 20.1 22.0 24.0 26.1 27.7 28.8 30.2 31.5 32.9 34.0 35.4 36.6 37.6 38.8 39.9 66.6 180.9 399.5  
 - Group4 0.8 0.8 0.7 0.8 0.8 0.8 0.8 0.7 0.7 0.8 0.7 0.7 1.3 1.5 1.7 1.9 2.1 2.3 2.5 2.8 3.1 3.4 3.7 4.0 4.4 4.8 5.3 5.8 6.3 7.0 7.6 8.4 9.2 10.0 10.9 12.0 9.0 30.2 91.6  
 - Group5 1.5 1.7 1.7 2.1 2.1 2.3 2.6 2.4 2.5 2.9 2.9 3.0 3.3 3.4 3.4 3.5 3.5 3.6 3.6 3.6 3.6 3.6 3.5 3.5 3.5 3.5 3.5 3.5 3.4 3.4 3.4 3.4 3.4 3.4 3.4 3.3 27.7 42.1 41.1  
 - Group6 5.9 5.2 5.6 6.1 6.1 5.9 6.5 5.5 5.3 6.1 5.9 5.5 5.1 4.8 5.5 5.4 5.7 5.5 5.8 5.5 5.5 5.7 5.7 5.4 5.3 4.9 5.6 5.3 5.5 5.3 5.5 5.3 5.2 5.4 5.4 5.1 69.6 65.5 63.9  
 - 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 Total Total  
 - Group1 38.5 63.2 50.9 72.5 46.9 89.3 60.3 82.3 87.5 89.0 82.0 97.0 103.2 109.1 116.1 123.4 130.5 137.7 144.7 151.7 158.7 165.5 172.3 179.1 192.3 199.6 206.6 213.7 220.8 227.9 234.9 242.0 249.0 255.9 262.9 269.9 859.5 1,691.9 2,775.4  
 - Group2 21.0 49.1 51.1 53.4 46.8 59.7 63.9 67.4 69.4 66.5 77.9 69.9 64.2 73.5 75.8 78.3 80.7 83.3 85.7 88.3 90.8 93.3 95.8 98.4 105.5 108.5 111.3 114.3 117.2 120.3 123.3 126.4 129.4 132.5 135.5 138.7 696.1 1,008.2 1,462.8  
 - Group3 10.7 24.7 25.2 25.9 22.0 37.5 29.8 40.4 40.9 39.0 44.5 46.2 45.7 54.4 59.5 65.2 71.3 78.1 85.4 93.4 102.0 111.3 121.4 132.4 151.9 162.3 172.6 183.8 195.4 207.7 220.4 233.9 248.1 262.8 278.5 295.1 386.8 1,020.1 2,612.5  
 - Group4 5.9 5.9 5.8 5.9 5.9 5.9 5.9 5.8 5.8 5.9 5.8 5.8 7.9 15.8 20.0 24.2 28.3 32.4 36.4 40.4 44.3 48.2 52.1 55.9 61.0 65.1 69.1 73.2 77.4 81.7 86.0 90.5 95.1 99.8 104.7 109.8 70.2 405.8 1,013.3  
 - Group5 11.7 12.1 12.3 12.9 13.2 13.6 14.1 14.2 14.4 15.0 15.3 15.6 16.8 30.2 37.2 44.0 51.0 58.0 64.3 71.1 78.0 84.2 91.0 97.7 104.4 111.1 117.8 123.5 130.2 136.8 142.3 148.9 155.4 160.2 166.7 173.2 164.6 723.5 1,670.4  
 - Group6 38.0 29.0 36.0 33.2 35.4 32.9 35.8 33.8 32.4 35.3 33.4 34.3 32.0 27.7 34.5 31.3 33.6 31.4 33.7 32.5 31.5 33.7 32.1 32.9 33.8 29.1 36.1 32.8 35.1 32.8 35.1 33.8 32.7 35.0 33.4 34.2 409.5 386.9 403.9  
 - Group7    
 - Group8    
 - Group9    
 - Group10    
Total direct costs ($000) 125.9 183.9 181.4 203.8 170.1 238.9 209.8 243.9 250.4 250.8 258.9 268.9 269.9 310.8 343.1 366.5 395.5 420.8 450.1 477.4 505.2 536.0 564.6 596.5 649.0 675.7 713.5 741.4 776.0 807.1 841.9 875.4 909.7 946.2 981.7 1,020.7 2,586.5 5,236.3 9,938.4  
     
Direct cost per unit    
($/unit, or $0.xx if units not used): Average Average Average  
 - Group1 0.7 0.5 0.6 0.5 0.8 0.5 0.7 0.6 0.6 0.6 0.7 0.6 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 0.5 0.62 0.53 0.52  
 - Group2 3.4 0.6 0.6 0.6 0.7 0.6 0.6 0.6 0.6 0.6 0.6 0.6 0.7 0.7 0.7 0.6 0.6 0.6 0.6 0.6 0.6 0.6 0.6 0.6 0.6 0.6 0.5 0.5 0.5 0.5 0.5 0.5 0.5 0.5 0.4 0.4 0.86 0.62 0.50  
 - Group3 3.2 0.6 0.6 0.6 0.7 0.8 0.6 0.7 0.7 0.8 0.7 0.7 0.8 0.8 0.8 0.8 0.8 0.7 0.7 0.7 0.7 0.7 0.7 0.7 0.7 0.7 0.7 0.7 0.7 0.6 0.6 0.6 0.6 0.5 0.5 0.5 0.89 0.75 0.62  
 - Group4 0.6 0.6 0.6 0.6 0.6 0.6 0.6 0.6 0.6 0.6 0.6 0.6 0.8 0.5 0.5 0.5 0.5 0.5 0.5 0.5 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 0.4 0.4 0.4 0.58 0.50 0.44  
 - Group5 0.6 0.6 0.6 0.6 0.7 0.7 0.7 0.7 0.7 0.8 0.8 0.8 0.8 0.5 0.5 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 0.4 0.4 0.4 0.4 0.4 0.3 0.3 0.3 0.69 0.46 0.36  
 - Group6 0.6 0.6 0.6 0.6 0.6 0.6 0.6 0.6 0.6 0.6 0.6 0.6 0.6 0.6 0.6 0.6 0.6 0.6 0.6 0.6 0.6 0.6 0.6 0.6 0.6 0.6 0.6 0.6 0.6 0.6 0.6 0.6 0.6 0.6 0.6 0.6 0.61 0.58 0.61  
 - 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 ->> 78.1 63.0 52.6 53.4 56.4 61.9 61.3 69.0 64.7 71.8 77.7 79.1 80.1 84.0 91.5 97.9 104.5 110.9 117.4 123.8 130.2 136.4 142.6 148.8 154.9 166.7 173.3 179.5 186.0 192.3 198.8 205.1 211.5 217.8 224.1 230.4 236.7    
 - Group2 ->> 139.7 103.2 32.2 39.3 44.6 46.0 47.0 52.5 55.8 59.2 61.6 63.7 65.8 66.8 63.5 65.4 67.6 69.7 71.9 74.0 76.2 78.4 80.5 82.7 84.9 91.0 93.6 96.0 98.6 101.2 103.8 106.4 109.1 111.7 114.3 117.0 119.7    
 - Group3 ->> 95.8 47.4 16.2 19.4 21.6 21.6 29.5 24.5 33.4 34.9 36.2 36.4 38.6 44.5 45.2 49.5 54.3 59.4 65.0 71.0 77.7 84.8 92.6 101.0 110.2 126.4 135.0 143.6 152.9 162.6 172.8 183.4 194.6 206.4 218.7 231.7 245.5    
 - Group4 ->> 5.1 5.3 5.3 5.2 5.3 5.3 5.3 5.3 5.2 5.2 5.3 5.2 5.2 7.1 9.8 13.9 17.8 21.6 25.3 29.0 32.6 36.2 39.8 43.3 46.8 51.4 55.0 58.7 62.4 66.2 70.0 73.9 77.9 82.0 86.3 90.7 95.3    
 - Group5 ->> 13.6 10.6 10.9 11.1 11.6 11.9 12.2 12.7 12.7 13.0 13.5 13.8 14.1 15.1 18.8 25.8 32.3 38.9 45.4 51.3 57.6 63.8 69.5 75.7 81.8 87.9 94.0 100.0 105.2 111.3 117.3 122.2 128.2 134.2 138.5 144.4 150.2    
 - Group6 ->> 69.0 28.7 28.9 29.8 30.8 30.9 30.5 31.3 30.4 30.0 30.9 30.9 30.0 28.8 27.5 28.5 29.1 29.4 29.2 29.5 29.3 29.2 29.5 29.8 28.7 30.5 29.0 29.9 30.4 30.7 30.4 30.7 30.4 30.4 30.6 31.0 29.9    
 - Group7 ->>      
 - Group8 ->>      
 - Group9 ->>      
 - Group10 ->>      
Total finished goods inventory ($000) 401.3 258.1 146.1 158.2 170.4 177.6 185.8 195.3 202.3 214.2 225.2 229.2 233.8 246.4 256.4 281.0 305.5 329.8 354.2 378.5 403.5 428.9 454.4 481.2 507.4 553.8 579.9 607.8 635.7 664.2 693.1 721.7 751.7 782.4 812.4 845.1 877.2    
     
Cost of sales ($000): Total Total Total  
 - Group1 53.6 73.6 50.1 69.5 41.5 89.9 52.5 86.6 80.4 83.1 80.7 96.0 99.3 101.6 109.8 116.8 124.1 131.2 138.3 145.3 152.4 159.3 166.1 172.9 180.6 193.1 200.3 207.2 214.4 221.5 228.6 235.6 242.7 249.7 256.6 263.5 857.5 1,617.1 2,693.7  
 - Group2 57.6 120.0 44.1 48.1 45.3 58.8 58.4 64.1 66.0 64.1 75.7 67.8 63.2 76.9 73.8 76.1 78.6 81.1 83.6 86.1 88.6 91.2 93.6 96.2 99.4 105.9 108.9 111.7 114.7 117.6 120.7 123.7 126.8 129.9 132.9 136.0 770.0 989.1 1,428.0  
 - Group3 59.1 55.9 22.0 23.7 21.9 29.6 34.8 31.5 39.4 37.8 44.3 44.0 39.8 53.6 55.2 60.4 66.2 72.5 79.3 86.7 94.8 103.5 113.0 123.2 135.7 153.6 164.0 174.5 185.8 197.5 209.8 222.7 236.3 250.5 265.5 281.3 444.0 948.5 2,477.2  
 - Group4 5.7 5.9 5.8 5.8 5.9 5.9 5.9 5.9 5.8 5.8 5.9 5.8 6.0 13.1 16.0 20.3 24.5 28.6 32.7 36.7 40.7 44.6 48.5 52.4 56.5 61.4 65.5 69.5 73.6 77.8 82.1 86.4 90.9 95.5 100.3 105.2 70.0 364.2 964.9  
 - Group5 14.8 11.8 12.1 12.4 13.0 13.2 13.6 14.1 14.2 14.5 15.1 15.4 15.7 26.6 30.2 37.5 44.4 51.5 58.4 64.8 71.7 78.5 84.8 91.6 98.3 105.0 111.7 118.3 124.2 130.8 137.3 142.9 149.5 155.8 160.8 167.3 164.1 655.7 1,602.0  
 - Group6 78.4 28.8 35.1 32.2 35.2 33.3 35.0 34.7 32.7 34.5 33.3 35.3 33.2 29.0 33.5 30.8 33.3 31.7 33.4 32.7 31.5 33.4 31.8 33.9 32.1 30.6 35.2 32.3 34.8 33.1 34.8 34.1 32.8 34.7 33.0 35.3 448.4 388.1 402.8  
 - Group7    
 - Group8    
 - Group9    
 - Group10    
Total cost of sales ($000) 269.1 296.0 169.3 191.6 162.8 230.7 200.3 236.8 238.5 239.8 254.9 264.2 257.3 300.7 318.5 341.9 371.2 396.5 425.8 452.4 479.8 510.5 537.8 570.2 602.6 649.6 685.6 713.5 747.5 778.3 813.3 845.4 879.0 916.2 949.1 988.6 2,754.0 4,962.7 9,568.6  
                                                                                           
Supplementary Data & Calculations: