Create a plan for 2013 based on your on assumptions and information provided in the file attached

Information .

2012 income statement

2012. year Salesman salary 400 Eur/month per salesman.4 salesmen work in 3 shops there are 3 shops, their areas are: 20 (A); 25 (B) un 40 (C) m2. Shop renting costs 6 Eur per month per 1m2 From stock to the shop the goods are transported by outsourcing company, it costs 400 EUR per month For picking and processing the berries company paid 0.4 EUR/litre to every of 20 workers not depend on type There is also owner of the company (Aldonis) who is working as director and has office in one of largest shops. Aldonis rent for business his own car, and pay himself for it 70 EUR per month Fuel costs per month= EUR 120. Telephone Communication costs=80 EUR/per month avg Accountancy services are is outsourced, and costs 242 EUR/month, incl.21% VAT. Aldona salary (bruto) 800 EUR per month 2013. year. It is known: Salesmen will ask the increasing of wages +15% Other workers will not have salary increase Renting costs for shop A will be increased by 0.50 EUR excl. VAT per 1 m2 Gather of Avenes (Barry C) will be decreased by 30%, Zemenes (Barry D) - increased by 15%. Advirtising price increased by 10%. Unit package price will not be changed Electricity price Increase 5%. Fuel rate will be decreased by 10%. Income statement 2013 Sales Cost of goods sold Gross income 2012 6,155 1,401 4,754 Unit Costs for packages package 2012 250 ml 0.03 500 ml 0.04 11 0.06 31 0.15 Personnel costs Marketing costs 25,000 3,706 Sales costs 4,800 Costs for placement Transportation costs Office and administrative costs (facilities) Eksploitation costs and administration costs Total other operating costs 7,632 2,280 3,960 22,378 69,756 Volume of sales and price Number of Price for Price for Unit Frozen pac packages sold unit unit Total sale share in sal package (per year) package package 50% Lcenes (Barry A) 0.25 60 3 2.5 165 0.5 30 6 5 165 1 10 11.64 9.7 106.7 3 10 34.22 28.52 313.7 Mellenes 750.4 (Barry B) 0.25 30 2.8 2.4 78 0.5 20 5.6 4.8 104 1 30 10.86 302.55 3 50 31.94 27.38 1483 Avenes 1967.55 (Barry C) 0.25 30 2.5 2 67.5 0.5 20 5 4 90 1 40 9.7 7.76 349.2 3 80 28.52 22.81 2053.2 Zemenes 2559.9 (Barry D) 0.25 50 2.5 2 112.5 0.5 30 5 4 135 1 20 9.7 7.76 174.6 3 10 28.52 22.81 256.65 9.31 2012 750 Sales Lcenes (Barry A) Mellenes (Barry B) Avenes (Barry C) Zemenes (Barry D) Dzrvenes (Barry E) Total Sales: 1.968) 2,560 679 199 6,155 678.75 Dzrvenes (Barry E) 0.25 0.5 1 3 50 30 20 10 3.2 6.4 12.42 36.5 2.7 5.4 10.48 30.8 147.5 5.9 11.45 33.65 198.5 2012. year Salesman salary 400 Eur/month per salesman.4 salesmen work in 3 shops there are 3 shops, their areas are: 20 (A); 25 (B) un 40 (C) m2. Shop renting costs 6 Eur per month per 1m2 From stock to the shop the goods are transported by outsourcing company, it costs 400 EUR per month For picking and processing the berries company paid 0.4 EUR/litre to every of 20 workers not depend on type There is also owner of the company (Aldonis) who is working as director and has office in one of largest shops. Aldonis rent for business his own car, and pay himself for it 70 EUR per month Fuel costs per month= EUR 120. Telephone Communication costs=80 EUR/per month avg Accountancy services are is outsourced, and costs 242 EUR/month, incl.21% VAT. Aldona salary (bruto) 800 EUR per month 2013. year. It is known: Salesmen will ask the increasing of wages +15% Other workers will not have salary increase Renting costs for shop A will be increased by 0.50 EUR excl. VAT per 1 m2 Gather of Avenes (Barry C) will be decreased by 30%, Zemenes (Barry D) - increased by 15%. Advirtising price increased by 10%. Unit package price will not be changed Electricity price Increase 5%. Fuel rate will be decreased by 10%. Income statement 2013 Sales Cost of goods sold Gross income 2012 6,155 1,401 4,754 Unit Costs for packages package 2012 250 ml 0.03 500 ml 0.04 11 0.06 31 0.15 Personnel costs Marketing costs 25,000 3,706 Sales costs 4,800 Costs for placement Transportation costs Office and administrative costs (facilities) Eksploitation costs and administration costs Total other operating costs 7,632 2,280 3,960 22,378 69,756 Volume of sales and price Number of Price for Price for Unit Frozen pac packages sold unit unit Total sale share in sal package (per year) package package 50% Lcenes (Barry A) 0.25 60 3 2.5 165 0.5 30 6 5 165 1 10 11.64 9.7 106.7 3 10 34.22 28.52 313.7 Mellenes 750.4 (Barry B) 0.25 30 2.8 2.4 78 0.5 20 5.6 4.8 104 1 30 10.86 302.55 3 50 31.94 27.38 1483 Avenes 1967.55 (Barry C) 0.25 30 2.5 2 67.5 0.5 20 5 4 90 1 40 9.7 7.76 349.2 3 80 28.52 22.81 2053.2 Zemenes 2559.9 (Barry D) 0.25 50 2.5 2 112.5 0.5 30 5 4 135 1 20 9.7 7.76 174.6 3 10 28.52 22.81 256.65 9.31 2012 750 Sales Lcenes (Barry A) Mellenes (Barry B) Avenes (Barry C) Zemenes (Barry D) Dzrvenes (Barry E) Total Sales: 1.968) 2,560 679 199 6,155 678.75 Dzrvenes (Barry E) 0.25 0.5 1 3 50 30 20 10 3.2 6.4 12.42 36.5 2.7 5.4 10.48 30.8 147.5 5.9 11.45 33.65 198.5