Q1 Q2 Q3 Q4 Total

Q Sold 2,600 2,550 2,428 2,912 10,490

Revenue 1,818,010 1,783,000 1,702,730 2,044,190 7,347,930
COGS
DM 676,600 666,150 630,970 752,890 2,726,610
DL 469,120 458,040 440,010 522,940 1,890,110
Depreciation 20,000 20,000 20,000 20,000 80,000
Other M OH 10,000 10,000 10,000 10,000 40,000
Total 1,175,720 1,154,190 1,100,980 1,305,830 4,736,720
Gross Profit 642,290 628,810 601,750 738,360 2,611,210
Op Expenses
Rent 150,000 150,000 150,000 150,000 600,000
Property Tax 2,500 2,500 2,500 2,500 10,000
Electricity 8,320 8,190 7,730 9,320 33,560
Water Expenses 1,220 1,210 1,200 1,220 4,850
Salary 174,000 174,000 174,000 174,000 696,000
General Admin 4,010 3,570 3,660 3,690 14,930
Advertisemsnt 40,000 50,000 65,000 80,000 235,000
Misc & Others 45,000 43,000 51,000 48,000 187,000
Total 425,050 432,470 455,090 468,730 1,781,340
Net Income 217,240 196,340 146,660 269,630 829,870

Fixed cost
Q1 0.1
contribution marg 2015 per unit 2015 10% per unit
units 10,490
Revenue 7,347,930 700.47 7,347,930 700.47
varibale
DM 2,726,610 259.9 0.15 3,135,601.50 298.9
DL 1,890,110 180.2 0.15 2,173,626.50 207.2
Other M OH 40,000 3.8 0.15 46,000.00 4.4
Electricity 33,560 3.2 0.15 38,594.00 3.7
total variable 4,690,280 447 1 5,393,822 514
CM 2,657,650 253 1,954,108 186

fixed cost
Depreciation 80,000 8 0.12 89600 8.54
Rent 600,000 57 0.12 672000 64.06
Property Tax 10,000 1 0.12 11200 1.07
Water Expenses 42,880 4 0.12 48025.6 4.58
Salary 6,070 1 0.12 6798.4 0.65
General Admin 870,000 83 0.12 974400 92.89
Advertisemsnt 18,620 2 0.12 20854.4 1.99
Misc & Others 315,000 30 0.12 352800 33.63
total fixed cost 1,942,570 185 2175678.4 207.40
operating income 715,080 68 800889.6 76.3479123

BE units 7667.510507403 11,679.43

CM ratio 0.36 0.27
BE sale 5,370,860.87 8181089.57
MOS 1,977,069.13 (833,160)
 9,441
per unit 2015
10,490
770.52 7,274,451

298.9 2,822,041.35
207.2 1,956,263.85
4.4 41,400.00
3.7 34,734.60
514.2 4,854,440
256.33 2,420,011

8.54 80640
64.06 604800
1.07 10080
4.58 43223.04
0.65 6118.56
92.89 876960
1.99 118768.96
33.63 317520
207.40 2,058,110.56
48.92 85.5096617731

42066.6973247
0.33
6,186,593.54
1,087,857.16