SGP/KRB

1/1/2006
PARAMETERS
Q1
Price
Cost
Seasonal
OHD rate
Sales Parameters

Q2

Q3

Q4

$40.00
$25.00
0.9

1.1

0.8

1.2

8000

8000

9000

9000

$10,000

$10,000

$10,000

$10,000

0.15
35
3000

Sales Expense
Ad Budget

$40,000

DECISIONS
Ad Expenditures
OUTPUTS
Profit

$69,662

CALCULATIONS
Quarter
Seasonal

Q1
0.9

Q2
1.1

Q3
0.8

Q4
1.2

Units Sold
Revenue
Cost of Goods
Gross Margin

3592
143662
89789
53873

4390
175587
109742
65845

3192
127700
79812
47887

4789
191549
119718
71831

Sales Expense
Advertising
Overhead
Total Fixed Cost

8000
10000
21549
39549

8000
10000
26338
44338

9000
10000
19155
38155

9000
10000
28732
47732

Profit
Profit Margin

14324
9.97%

21507
12.25%

9732
7.62%

24099
12.58%

Total
$40,000

Total

15962
638498
399061
239437
34000
40000
95775
169775
69662
10.91%