Sales Jan Feb March Total

Segment 1 1,000 2,000 2,200 5,200

Segment 2 1,800 2,500 3,500 7,800
Segment 3 2,200 3,500 5,000 10,700
Total 5,000 8,000 10,700 23,700
SP * Units 500,000 800,000 1,070,000
Total /1000 500 800 1,070
 Jan Feb March
Sales 5,000 8,000 12,000
ending inventory 100 200 300
Available for use 5,100 8,200 12,300
Less: beginning inventory 100 200
Total Production required 5,100 8,100 12,100
Operating Expenses Jan Feb March
Salaries 100 100 100
Rent 20 20 20
Advertising 50 50 50
Selling Expenses 20 20 20
Insurance 10 10 20
Depreciation 40 40 40
Office Expenses 30 30 40
Total Operating expenses 270 270 290
L.E (000)
Jan Feb Mar
Sales 500 800 1,200
Cost of goods sold 250 400 600
Gross profit 250 400 600
Total Operating expenses 270 270 290
Operating Profit - 20 130 310
Less: taxes 0 0 0
Net Income/ Loss - 20 130 310

BEP 1250 units

 Jan Feb March
Cash Sales 210 320 340
Credit Sales Collection 30 50
Total Cash receipts 210 350 390
Cash Disbursments
Cash Purchasing 70 100 120
Salaries 100 100 100
Rent 20 20 20
Advertising 50 50 50
Selling Expenses 20 20 20
Insurance 10 10 20
Office Expenses 40 40 40
Total Cash disbursment 310 340 370
Net Cash Flow - 100 10 20
Add: Beginning Balance 50 - 50 - 40
Ending Cash balance - 50 - 40 - 20
Less: Minimum cash balance 25 25 25
Required finance/ excess - 75 - 65 - 45
Cash 25 A/P 170
A/R 25
Inventories 300
Total current assets 350

Furniture 15 Equity 100

Equipment 100 R.E 310
Building 100
Land 15
Total Net fixed assets 230
Total Assets 580 Total Liab & E 580