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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. 4 - OVERHEAD EXPENSES Help with Entering Assumptions
   
      Set cells below to zero if not entering seasonal assumptions                                                         Total Total Total  
3-year seasonal indices ->> 4.33 4.33 4.33 4.33 4.33 4.33 4.33 4.33 4.33 4.33 4.33 4.33 4.33 4.33 4.33 4.33 4.33 4.33 4.33 4.33 4.33 4.33 4.33 4.33 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 52.0 52.0  
                                                                             
Operational (indirect) expenses ($000):     Use the cells below to accommodate semi-variable and indirect operating costs                                                     Tot/Avg Tot/Avg 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 15.0 15.8 16.5 17.4 18.2 19.1 20.1 21.1 22.2 23.3 24.4 25.7 26.9 28.3 29.7 31.2 32.7 34.4 36.1 37.9 39.8 41.8 43.9 46.1 10.00 19.90 35.73  
 -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 1.500 1.500 1.500 1.500 1.500 1.500 1.500 1.500 1.500 1.500 1.500 1.500 1.600 1.600 1.600 1.600 1.600 1.600 1.600 1.600 1.600 1.600 1.600 1.600 1.40 1.50 1.60  
 -Supervisory (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 7.0 7.0 7.0 7.0 7.0 7.0 7.0 7.0 7.0 7.0 7.0 7.0 12.0 12.0 12.0 12.0 12.0 12.0 12.0 12.0 12.0 12.0 12.0 12.0 5.00 7.00 12.00  
 -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 1.700 1.700 1.700 1.700 1.700 1.700 1.700 1.700 1.700 1.700 1.700 1.700 1.800 1.800 1.800 1.800 1.800 1.800 1.800 1.800 1.800 1.800 1.800 1.800 1.60 1.70 1.80  
 -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 3.5 3.5 3.5 3.5 3.5 3.5 3.5 3.5 3.5 3.5 3.5 3.5 6.0 6.0 6.0 6.0 6.0 6.0 6.0 6.0 6.0 6.0 6.0 6.0 30.0 42.0 72.0  
 -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 4.0 4.0 4.0 4.0 4.0 4.0 4.0 4.0 4.0 4.0 4.0 4.0 5.0 5.0 5.0 5.0 5.0 5.0 5.0 5.0 5.0 5.0 5.0 5.0 30.0 48.0 60.0  
 -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 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 60.0 72.0 72.0  
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 47.9 49.0 50.2 51.4 52.7 54.1 55.6 57.1 58.6 60.3 62.1 63.9 81.7 83.9 86.1 88.5 91.0 93.6 96.4 99.2 102.3 105.5 108.8 112.3 384.0 662.9 1,149.2  
     
Selling & freight expenses ($000):    X = 0 to 4     The variable descriptions in blue can be changed                                                           Tot/Avg Tot/Avg Tot/Avg  
 -Freight expenses as % sales   <<->> 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 2.0 2.0 2.0 2.0 2.0 2.0 2.0 2.0 2.0 2.0 2.0 3.0 3.0 3.0 3.0 3.0 3.0 3.0 3.0 3.0 3.0 3.0 3.0 2.00 2.00 3.00  
 -Selling exs & comm's as % sales   <<->> 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 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 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.00 1.00 1.00  
 -Sales and 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 10.0 10.0 10.0 10.0 10.0 10.0 10.0 10.0 10.0 10.0 10.0 10.0 15.0 16.0 17.0 18.0 19.0 20.0 21.0 22.0 23.0 24.0 25.0 26.0 5.00 10.00 20.50  
 -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 2.700 2.700 2.700 2.700 2.700 2.700 2.700 2.700 2.700 2.700 2.700 2.700 2.900 2.900 2.900 2.900 2.900 2.900 2.900 2.900 2.900 2.900 2.900 2.900 2.50 2.70 2.90  
 -Freight expenses 4.7 5.5 5.7 6.3 5.5 6.8 6.6 7.3 7.8 7.8 8.0 8.3 8.3 9.3 10.6 11.7 12.9 14.1 15.3 16.6 17.8 19.2 20.5 21.9 34.9 37.0 39.4 41.6 44.1 46.6 49.2 51.9 54.7 57.7 60.8 64.1 80.5 178.2 582.1  
 -Selling expenses/commission    X = 0 to 4 2.4 2.8 2.9 3.1 2.8 3.4 3.3 3.7 3.9 3.9 4.0 4.2 4.2 4.7 5.3 5.9 6.5 7.0 7.7 8.3 8.9 9.6 10.2 10.9 11.6 12.3 13.1 13.9 14.7 15.5 16.4 17.3 18.2 19.2 20.3 21.4 40.3 89.1 194.0  
 -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 16.0 16.0 16.0 16.0 16.0 16.0 16.0 16.0 16.0 16.0 16.0 16.0 16.0 16.0 16.0 16.0 16.0 16.0 16.0 16.0 16.0 16.0 16.0 16.0 96.0 192.0 192.0  
 -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 16.0 16.0 16.0 16.0 16.0 16.0 16.0 16.0 16.0 16.0 16.0 16.0 16.0 16.0 16.0 16.0 16.0 16.0 16.0 16.0 16.0 16.0 16.0 16.0 96.0 192.0 192.0  
 -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 16.0 16.0 16.0 16.0 16.0 16.0 16.0 16.0 16.0 16.0 16.0 16.0 16.0 16.0 16.0 16.0 16.0 16.0 16.0 16.0 16.0 16.0 16.0 16.0 96.0 192.0 192.0  
 -Special promotion 3 2 <<->>        
 -Special promotion 4 2 <<->>        
 -Special promotion 5 2 <<->>        
 -Travel expenses 2 <<->>        
 -Public relations, exhibitions 2 <<->>        
 -Miscellaneous selling/freight 2 <<->>        
Total selling & freight expenses ($000)   43.6 44.8 45.1 45.9 44.8 46.7 46.4 47.5 48.2 48.2 48.5 49.0 87.5 89.0 90.9 92.6 94.4 96.1 98.0 99.9 101.7 103.7 105.7 107.8 138.1 143.7 149.8 155.7 161.9 168.1 174.5 181.1 187.7 194.6 201.5 208.8 558.8 1,167.3 2,065.5  
     
Management/administration staff expenses:                                                                         Tot/Avg Tot/Avg 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 12.0 14.0 16.0 18.0 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 10.00 21.00 45.00  
 -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 1.700 1.700 1.700 1.700 1.700 1.700 1.700 1.700 1.700 1.700 1.700 1.700 1.900 1.900 1.900 1.900 1.900 1.900 1.900 1.900 1.900 1.900 1.900 1.900 1.50 1.70 1.90  
 -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 11.0 12.0 13.0 14.0 15.0 16.0 17.0 18.0 19.0 20.0 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 10.00 16.50 28.50  
 -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 4.000 4.000 4.000 4.000 4.000 4.000 4.000 4.000 4.000 4.000 4.000 4.000 4.200 4.200 4.200 4.200 4.200 4.200 4.200 4.200 4.200 4.200 4.200 4.200 3.50 4.00 4.20  
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 61.0 68.4 75.8 83.2 90.6 98.0 105.4 112.8 120.2 127.6 135.0 142.4 161.2 169.2 177.2 185.2 193.2 201.2 209.2 217.2 225.2 233.2 241.2 249.2 600.0 1,220.4 2,462.4  
     
Research & development     The variable descriptions in blue can be changed                                                           Tot/Avg Tot/Avg 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 6.0 7.0 8.0 9.0 10.0 11.0 12.0 13.0 14.0 15.0 16.0 17.0 18.0 19.0 20.0 21.0 22.0 23.0 24.0 25.0 26.0 27.0 28.0 5.00 10.50 22.50  
 -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 2.400 2.400 2.400 2.400 2.400 2.400 2.400 2.400 2.400 2.400 2.400 2.400 2.600 2.600 2.600 2.600 2.600 2.600 2.600 2.600 2.600 2.600 2.600 2.600 2.20 2.40 2.60  
 -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 10.0 11.0 12.0 13.0 14.0 15.0 16.0 17.0 18.0 19.0 20.0 21.0 22.0 23.0 24.0 25.0 26.0 27.0 28.0 29.0 30.0 31.0 32.0 33.0 120.0 186.0 330.0  
 -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 22.0 25.4 28.8 32.2 35.6 39.0 42.4 45.8 49.2 52.6 56.0 59.4 66.2 69.8 73.4 77.0 80.6 84.2 87.8 91.4 95.0 98.6 102.2 105.8 252.0 488.4 1,032.0  
     
Administration expenses ($000):    X = 0 to 4     The variable descriptions in blue can be changed                                                           Total Total 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 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 7.0 8.0 9.0 10.0 11.0 12.0 13.0 14.0 15.0 16.0 17.0 18.0 72.0 138.0  
 -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 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 6.6 7.3 8.0 8.8 9.7 10.6 11.7 12.9 14.1 15.6 17.1 30.0 72.0 128.3  
 -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 10.0 10.0 10.0 10.0 10.0 10.0 10.0 10.0 10.0 10.0 10.0 10.0 20.0 20.0 20.0 20.0 20.0 20.0 20.0 20.0 20.0 20.0 20.0 20.0 60.0 120.0 240.0  
 -Pensions 2 <<->>        
 -Computer supplies etc. 2 <<->>        
 -Vehicle expenses 2 <<->>        
 -Other administration expenses A 2 <<->>        
 -Other administration expenses B 2 <<->>        
 -Other administration expenses C 2 <<->>        
 -Other administration expenses D 2 <<->>        
 -Other administration expenses E 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 22.0 22.0 22.0 22.0 22.0 22.0 22.0 22.0 22.0 22.0 22.0 22.0 32.0 33.6 35.3 37.0 38.8 40.7 42.6 44.7 46.9 49.1 51.6 54.1 108.0 264.0 506.3  
     
Occupancy/general expenses ($000):    X = 0 to 4     The variable descriptions in blue can be changed                                                           Total Total 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 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 3.0 3.0 3.0 3.0 3.0 3.0 3.0 3.0 3.0 3.0 3.0 3.0 6.0 12.0 36.0  
 -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 10.0 10.0 10.0 10.0 10.0 10.0 10.0 10.0 10.0 10.0 10.0 10.0 25.0 25.0 25.0 25.0 25.0 25.0 25.0 25.0 25.0 25.0 25.0 25.0 48.0 120.0 300.0  
 -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 12.0 12.0 12.0 12.0 12.0 12.0 12.0 12.0 12.0 12.0 12.0 12.0 15.0 15.0 15.0 15.0 15.0 15.0 15.0 15.0 15.0 15.0 15.0 15.0 120.0 144.0 180.0  
 -Insurances 1 <<->>        
 -Other establish expenses A 1 <<->>        
 -Other establish expenses B 2 <<->>        
 -Other establish expenses C 3 <<->>        
 -Other establish expenses D 1 <<->>        
 -Other establish expenses E 1 <<->>        
 -Other establish expenses F 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 23.0 23.0 23.0 23.0 23.0 23.0 23.0 23.0 23.0 23.0 23.0 23.0 43.0 43.0 43.0 43.0 43.0 43.0 43.0 43.0 43.0 43.0 43.0 43.0 174.0 276.0 516.0  
     
Total overhead expenses ($000)         170.1 171.3 171.6 172.4 171.3 173.2 172.9 174.0 174.7 174.7 175.0 175.5 263.4 276.8 290.7 304.4 318.3 332.2 346.4 360.5 374.8 389.3 403.7 418.5 522.2 543.1 564.8 586.4 608.5 630.8 653.5 676.6 700.0 724.0 748.3 773.3 2,076.8 4,079.1 7,731.4  
Supplementary Data & Calculations: