APPENDIX 1 FINANCIAL INFORMATION BELAIR BISTRO BELAIR BISTRO - SEGMENI'ED INFORMATION FOR THE YEAR ENDING zoxx - - \"- Sales - Variable Costs - Ccmtribution Margin - CM % - _p_Fixed Ex enses - Salaries 226,850 139,250 25,500 12,000 Advertising 10,000 7,500 2,500 Utilities 24,500 18,325 3,525 2,450 2 Depreciation 55,000 41,250 3,250 5,500 2 Insurance Building 12,000 9,000 1,800 1,200 2 Manager Salary 20,000 42,000 10,500 12,500 3 IT Maintenance Delivery Platform 16,000 15,000 200,400 128,625 86,225 {14,950} Note 1: The Salaries and Advertising expenses are direct and traceable costs of each segment. Note 2: These common fixed costs were allocated based on the proportion of the square footage of the building occupied by each segment. The insurance pertains to the building while the depreciation is the total of the depreciation for the building, kitchen equipment and the motorcycle. Note 3: Gabriel indicated that he estimates he spends 60% of his time working at the Bistro, 15% for the caf, and 25% for the online delivery platform. His salary was allocated based on this basis. ADDITIONAL INFORMATION ABOUT THE RESTAURANT 81 ALLOCATION BASIS: Plan of the restaurant: BACK OFFICE 10 % 01' square footage BISTRO 1'5 9' of square fonts\" CAFE 15 96 ofsquare footage MIN ENTRANCE k. As the kitchen is shared between all 3 units, the 96 of square footage was computed based on the relative proportion of all 3 segments, excluding the kitchen