$120 Maintenance . Depending on store size, maintenance costs per month vary between $1,000 to $3,000. Since our store is just opening, our January 2023 February 2023 March 2023 April 2023 May 2023 June 2023 July 2023 August 2023 September 2023 October 2023 November 2023 December 2023 Total Revenue 165,000 165,000 165,000 185,000 165,000 165,000 165,000 165,000 165,000 185,000 165,000 165,090 Cost of Goods Sold 66000 68000 66000 86000 68000 66000 86000 86000 68000 88000 88000 Gross Profit 99,000 99,000 99,000 99.000 99.000 99.000 99,000 90,000 99.000 99,000 99,000 99.000 Salary $3.000 $3,600 $3,000 $3,000 $3,000 $3.000 $3,000 $3,000 $3.000 $3,000 $3,000 $3,000 Fend $12,500 $12.500 $ 12.500 $12 500 $12,500 $12.500 $12,500 $12,500 $12,500 $12.500 $12.500 $12.500 Usities $2000 $2,000 $2,000 $2,000 $2,000 $2,000 $2.000 $2,000 $2,000 $2,000 $2.000 $2,000 Maritenance Expense $1,500 $1/500 $1,500 $1,500 $1,500 $1.500 $1,500 $1,500 $1,500 $1,500 $1,500 $1,500 Supplies $500 $500 $500 $500 $500 $500 $500 $500 $500 $500 $500 $500 Marketing Expense $5/000 $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $5.000 $5,000 Insurance $170 $170 1$170 $170 $170 $170 $170 $170 $170 Direct Litter $170 $170 $170 $3,200 $3,200 $3.200 $3,200 $3,200 $3,200 $3.200 $3,200 Operating Expenses $3,200 $3,200 $3,200 $3,200 $27,870 $27,870 $27,870 $27 870 $27,870 $27,870 $27,870 $27,870 $27,870 $27,870 $27,870 $27,870 Operating Profit 71,130 71,130 71,130 71,130 71,130 71,130 71,530 71,130 71,130 71,130 71,130 21,130 3550.5 3556.5 3558.5 3556 5 35565 3556.5 3556.5 3556 5 3568 5 3568.5 3556 5 3558.5 tied Income (Loss) 67 574 67,574 57 574 67 574 67 574 67.574 67.574 67.574 67,574 87 574 87 574 67.574 Sales volume 191,583 191,583 191.583 191,583 191,583 191,583 191,583 191,583 191,583 191 583 191 583 191.583Preview File Edit View Go Tools Window Help a 80 Thu Dec 7 8:13 PM 000 5 . 5 8 8 06 - 2 MKT 201-... 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Part 3 and 4 - Sheet1.pdf 1 page Q search CVP Assumptions January February March April May June July August September October November December 45 Sales Price Per Unit 45 45 45 45 45 45 45 45 45 45 45 1,000 1,000 1,000 1,000 1,000 1,000 1,00 1,000 1,000 1,000 1,000 1,000 Units Sold $45,000.00 Total Sales $45,000.00 $45,000.00 $45,000.00 $45,000.00 $45,000.00 $45,000.00 $45,000.00 $45,000.00 $45,000.00 . $45,000.00 $45,000.00 $20.0 $20.05 $20.05 $20.05 $20.05 $20.05 $20.05 $20.05 $20.05 $20.05 $20.05 20.05 Variable Cost Per Unit Total Variable Cost $20,050.00 $20,050.00 $20,050.00 $20,050.00 $20,050.00 $20,050.00 $20,050.00 $20,050.00 $20,050.00 $20,050.00 $20,050.00 $20,050.00 Shoes $120.00 $120.00 $120.00 $120.00 $120.00 $120.00 $120.00 $120.00 $120.00 $120.00 $120.00 $120.00 Sales Price Per Unit 1000 1000 1000 1000 1000 1000 1000 1000 1000 1000 1000 Units Sold 1000 $120,000.00 $120,000.00 $120,000.00 $120,000.00 $120,000.00 $120,000.00 $120,000.00 $120,000.00 $120,000.00 $120,000.00 $120,000.00 $120,000.00 Total Sales $20.05 $20.05 $20.05 $20.05 $20.05 $20.05 $20.05 $20.05 $20.05 $20.05 $20.05 Variable Cost Per Unit (same as tshirts) $20.05 $20,050.00 $20,050.00 $20,050.00 $20,050.00 $20,050.00 $20,050.00 $20,050.00 $20,050.CO $20,050.00 Total Variable Cost $20,050.00 $20,050.00 $20,050.00 $165,000.00 $165,000.00 $165,000.00 $165,000.00 $165,000.00 $165,000.00 $165,000.00 $165,000.00 $165,000.00 $165,000.00 $165,000.00 Total Sales $165,000.00 $40,100.00 $40, 100.00 $40, 100.00 $40, 100.00 $40, 100.00 $40, 100.00 $40, 100.00 $40, 100.00 $40, 100.00 $40, 100.00 $40, 100.00 Total Variable Costs $40, 100.00 24.30% 24.30% 24.30% 24.30% 24.30% 24.30% 24.30% Total Contribution Margin Ratio 24.30% 24.30% 24.30% 24.30% 24.30% Fixed Costs 24170 Breakeven fixed costs/contribution margin ratio $99,452.62 4 DEC W O 7 tvFixed Costs Variable Costs Assumptions Other Assumptions Rent Expense $12.500 Inventor $18.00 cost of inventory Is 40% of sales shirts are sold Employee Wages $3,000 Supplies $0.45 supplies is 1% of sales sales price = $45 Insurance $170 Hourly Wages $1.60 Monthly labor cost of $3200 / 2,000 (units produced ) Utilities $2,000 Total Variable Costs $20.05 Maintenance 1,500 Marketing 5,000 Total Fixed $24,170 CVP January 2023 February 2023 March 2023 April 2023 May 2023 June 2023 July 2023 August 2023 September 2023 October 2023 November 2023 December 2023 45,000 45,000 45.000 45,000 45,000 45.000 45,000 15,000 46,000 45.000 Sales 45.000 45 45 45 45 Sales Per Unit 45 45 45 45 45 45 45 -20.05 -20.05 -20.05 -20.05 -20.20 & -20.05 -20.05 -20.05 -20.05 -20.05 -20.05 Variable Cost 20.05 44.979.95 14,979.95 44,979.95 14.979.95 4,979.95 4,979.95 14,979.95 4,979.95 44,979.95 44,979.95 44.979.95 Contribution margin 44,979.95 44% 44% 44% 44% 44% Contribution Margin Ratio 44% 44% 44%% 44% 44% 44% 44% -24,170 -24,170 -24170 -24170 -24170 -24170 -24170 -24170 -24170 -24170 -24170 -24170 Fixed Cost 20,809.95 20,809.95 20.809.95 20,809.95 20,809.9 Net Income 20,809.95 20.809.95 20,809.95 20,809.95 20,809.95 20,809.95 20,809.95 March 2023 April 2023 May 2023 June 2023 July 2023 August 2023 September 2023 October 2023 November 2023 December 2023 5% Discount on Selling Price January 2023 February 2023 Sales 2,50 22,500 22,500 22,500 22,500 22,500 22,500 2.500 22,500 22,500 22,500 22,500 22.50 22.50 22.50 22.50 22.50 22.50 22.50 22.50 22.50 22.50 22.50 22.50 Sales Per Unit -20.05 -20.05 -20.05 -20.05 -20.05 20.0 -20.05 20.05 -20.05 -20.05 Variable Cost -20.05 -20.05 22,479.95 2.479.95 22,479.95 22,479.95 Contribution Margin 2,479.95 22,479.95 22,479.95 22,479.95 2,479.95 22,479.95 2,479.95 2.479.95 89% 89% 89% 89% 89% 89% 89% 89% 89% Contribution Margin Ratio 89% 89% 89% Fixed Cost 24.170 -24, 170 -24,170 -24, 170 -24, 170 -24,170 -24, 170 -24, 170 -24,170 -24,170 -24, 170 24, 170 1,690.05 1,690.05 1,690.05 1,690.05 -1,690.05 -1,690.05 1,690.05 -1,690.05 1,690.05 -1,690.05 -1,690.05 -1.690.05 Net Income Fixed Cost +20% Variable Cost -30% January 2023 February 2023 March 2023 April 2023 May 2023 June 2023 July 2023 August 2023 September 2023 October 2023 November 2023 December 2023 45,000 45,000 45,000 45.000 5,000 45,000 45,000 Sales 45,000 15,000 15,000 45,000 45,000 45 45 45 45 45 45 45 45 45 45 Sales Per Unit 45 45 -16.04 -16.04 -16.04 -16.04 16.04 -16.04 -16.04 -16.04 Variable Cost -16.04 -16.04 -16.04 -16.04 44,983,96 4,983.96 44,983.96 14,983.96 44,983.96 4,983.96 44,983.96 44,983.96 4.983.96 44,983.96 14,983.96 Contribution Margin 4,983.96 36% 36% 36% 36% 36% 36% 36% 36% 36% 36% 36% 36% Contribution Margin Ratio -29,004 -29,004 Fixed Cost -29,004 -29,004 -29,004 -29,004 -29,004 -29,004 -29,004 -29,004 29,004 -29,004 5,979,96 15,979.96 5,979.96 15,979.96 15,979.96 15,979.96 15,979.96 15,979.96 Net Income 15,979.96 15,979.96 5,979.96 15,979.96 4 DEC O stv W X MacBook Air DO Q F2 FS F4 FG F7 FB F10 F6 @ $ &