Calculate cost of returned sales Note: These returned goods are due to poor sales advice given, not other customer returns Active sportswear Footwear Accessories Licenced merchandise Sports equipment Total cost of returned sales due to poor sales advice: Other controllable costs: Commissions paid to staff: Sales commissions paid to staff (% of GP on items) 12% Sales commissions paid: Rostered staff costs: (Note all amounts are at LAST YEAR'S Rate) See notes on expected wage and salary increases this year Number of full time sales staff 8 Average full time staff wage per week $66,186 Total full time staff wage costs Number of casual sales staff hours 2373 Average casual hourly rate $30.00 Total annual casual staff costs Other staff costs: Management salaries $102,448 Administrative staff wages and salaries $151,680 Total staff wage and salary costs: Staff training (% Sales) 4% Staff training ($) Local advertising and marketing (% Sales) 5% Total local advertising and marketing $ Total costs controllable by local manager: Gross profit controllable by local manager: Fixed costs attributable to local business unit: NOTE: All costs are shown at LAST YEAR's RATES - see notes on expected inflation of these costs Cleaning and general maintenance $23,963 Utilities (Electricity/Gas etc) $36,968 Sundry business costs $15,557 Other fixed costs controlled by others: NOTE: The all other fixed costs shown below are calculated at the expected costs and do NOT have to be adjusted for inflation Liability insurance $182,639 Rental costs $456,598 Security services $182,639 IT Support and systems $182,639 Total 'local' fixed costs controlled by others Fixed costs allocated to business unit by 'Head office': NOTE: The Head Office costs are imposed on the business unit as a percentage of sales revenue. Percentage shown is to be used to calculate the amount allocated National marketing and advertising budget costs 4% Head office administration charge (% Sales) 4% Total Head Office cost allocations: Net profit for this profit centre (Business Unit) Additional information NOTE: The following inflation expectations should be applied (where indicated) on the 'last year' amounts given above to budget for the coming year. Increase in all cleaning and maintenance costs 5.0% Increase in utilities costs 17.0% Increase in sundry business costs 5.0% Wages are expected to increase as follows: a) Management salaries 5.0% b) Administrative salaries 6.0% c) Increase for all sales staff (full time and casual) 6.0%