Start up costs $

Start up costs Pants plant 1,200,000.00

Start up costs Hoodies and T shirt plant 2,500,000.00
Equipments Pants Plant 2,000,000.00
Equipments Hoodies and T shirt plant 2,500,000.00
Launch PR Ads 2,000,000.00
Fixture for company Stores 2,500,000.00
Total Start Up costs 12,700,000.00
Annually Depreciated start up costs 2,540,000.00

Annual Operating Costs -Fixed

Overhead Pants Plant 3,000,000.00
Overhead Hoodie and T shirt Plant 3,500,000.00
Rents Pant Plant 500,000.00
Rents Hoodie and T shirt Plant 500,000.00
Management Support 1,000,000.00
Advertising 3,000,000.00
Total Fixed Operating Costs 11,500,000.00

Direct Variable costs Hoodie

Sew and Press 3.25
Cut 1.15
Other Variable Labor 3.20
Fabric 9.10
Findings 3.85
20.55
Direct Variable costs Translated into unit costs Hoodie
0.50
41.10
Indirect Variable costs
whole sale Unit Price 110.09
Total VC as % of Wholesale price 9.09
Indirect VC / unit 10.00
DC variable cost/unit 37.91
Indirect VC/unit 10.00
Total VC / unit 47.92

Contribution
WPI/unit 110.00
(Total variable cost/unit) 47.92
Contribution per unit 62.08

Breakeven
Fixed Annual Cost 14,040,000.00
contribution/unit 62.80
Breakeven Units 223,566.88

Profit Margin
Revenue 115,500,000.00
(Fixed Annual Costs) 14,040,000.00
(Total Variable Costs) 25,160,700.00
Profit Before tax 76,299,300.00
Margin before tax 66.06%
T shirt Pants
2.00 2.85
0.40 0.70
2.40 3.05
2.20 7.50
0.50 2.30
7.50 16.40
T shirt Pants
1.50 1.00
5.00 16.40