Income Statement (For the Year Ended December 31, 2015)

Particulars Amount Type of Cost

Revenue ###
Less: Operating Expenses
Wages and Salaries (Including Benefits) $ 72,659.00 Fixed Costs
Accounting and Legal $ 6,918.00 Fixed Costs
Advertising and Promotion $ 42,772.00 Fixed Costs
Business Fees and Licences $ 699.00 Fixed Costs
Cleaning Services $ 3,900.00 Variable Costs
Courier and Postage $ 434.00 Fixed Costs
Equipment Rental $ 5,809.00 Fixed Costs
Insurance $ 7,138.00 Fixed Costs
Interest and Bank Charges $ 719.00 Fixed Costs
Office Supplies $ 4,178.00 Variable Costs
Meals and Entertainment $ 178.00 Variable Costs
Research $ 1,143.00 Fixed Costs
Rent $ 160,272.00 Fixed Costs
Repair and Maintenance $ 771.00 Fixed Costs
Supplies $ 17,425.00 Variable Costs
Telephone $ 2,082.00 Fixed Costs
Utilities $ 13,268.00 Variable Costs
Total Operating Expenses $ 340,365.00
Net Income (Loss) -$ 181,188.00
 Fixed Costs Variable Costs
Particulars Amount Particulars
Wages and Salaries (Including Benefits) $ 72,659.00 Cleaning Services
Accounting and Legal $ 6,918.00 Office Supplies
Advertising and Promotion $ 42,772.00 Meals and Entertainment
Business Fees and Licences $ 699.00 Supplies
Courier and Postage $ 434.00 Utilities
Equipment Rental $ 5,809.00 Total VC
Insurance $ 7,138.00
Interest and Bank Charges $ 719.00
Research $ 1,143.00 Contribution Margin
Rent $ 160,272.00 Contribution Margin Ratio
Repair and Maintenance $ 771.00 BEP
Telephone $ 2,082.00
Total FC $ 301,416.00 No of Customer Served
Unit Sales Price
Unit Varibale Cost
Unit Contribution Margin
BEP in units
Variable Costs
Amount Things We require
$ 3,900.00 No of Customer Served
$ 4,178.00 BEP in units
$ 178.00 Occupancy Rate of Pods (in Hours)
$ 17,425.00 Hours of operations for spa
$ 13,268.00
$ 38,949.00

$ 120,228.00
0.76
$ 399,062.57

1 To be entered to get it
$ 159,177.00
$ 38,949.00
$ 120,228.00
2.5070366304
 Fixed Costs
Particulars Amount
Wages and Salaries (Including Benefits) $ 72,659.00
Accounting and Legal $ 6,918.00
Advertising and Promotion $ 42,772.00
Business Fees and Licences $ 699.00
Courier and Postage $ 434.00
Equipment Rental $ 5,809.00
Insurance $ 7,138.00
Interest and Bank Charges $ 719.00
Research $ 1,143.00
Rent $ 160,272.00
Repair and Maintenance $ 771.00
Telephone $ 2,082.00
Total $ 301,416.00
 Variable Costs
Particulars Amount
Cleaning Services $ 3,900.00
Office Supplies $ 4,178.00
Meals and Entertainment $ 178.00
Supplies $ 17,425.00
Utilities $ 13,268.00
Total $ 38,949.00