Explain what their options are for pricing their services, show numbers that correspond to your recommendations. ? As we currently have no information on it, what possibilities does Movement Unlimited have for allocating their overhead for their services, provide explanations. ? Which costs would you include in overhead as opposed to classifying as a period cost? Determine how much it costs them to provide their services (linked to next request - making a excel document that allows for changes in costs and amounts). This should offer them information and insight as to how to either control their costs for all of their services or determine a different way to price their services, should this be necessary. Do they need to change the cost of their services? Lastly, using excel provide them with a tool to adjust the calculation of service costs/prices (if market prices changes, if subcontractors change etc). make a simple income statement based on your proposed sales price and the costs directly associated with providing these services.

Movement Unlimited Inc . Comparative Income Statement Actual 01/0 1 /20 18 to 12/31/20 18\\ Actual 01 101 /2017 10 12131/2017\\ Percent REVENUE Sales Revenue Sales $79, 765. 75 25.5 , 58:5. 50 9.42 Sales - Physiotherapy\\ 16 , 810.00 22 , 880.00 - 26.53 Sales - Occupational Therapy 0. 00 3, 0:30.00 - 100.00 Net Sales 296, 575.76 281 , 595. 60 5. 32 Other Revenue U . S . Exchange* 0. 00 159. 27\\ * - 100 . 00 Miscellaneous Revenue* 0. 00 20.00\\ - 100.00 Total Other Revenue* 0. 00 139.27\\ - 100. 00 TOTAL REVENUE 296, 575.75 281, 456.33 5.31 EXPENSE Cost of Goods Sold Purchases 4, 034.72 3 . 796.93 6.26 Total Cost of Goods Sold 4 , 034. 72 3 , 796.93 5. 26 Payroll Expenses Wages & Salaries 131 , 714.07 70. 972.72 85.58 El Expense* 1 , 531.05 385.65 297 . 01 OPP Expense* 4, 873.69 3 , 245. 20 50 .18 Total Payroll Expense* 138, 1 18.81 74, 603.57\\ 85 . 14 General & Administrative Expenses Accounting & Legal 0. 00 3, 595.00 - 100. 00 Advertising & Promotions 4 , 703.03 7. 551. 21\\ - 37.7 % Business Fees & Licenses 563.75 0.00 0. 00 Cleaning 1, 920. 00 1 , 920. 00 0. 00 `courier & Postage* 8.50 22.95 - 62. 96 Amortization Expense* 0. 00 12, 481. 35 - 100. 00 Income Taxes 0. 00 703.00 - 100.00 Insurance 0. 00 1 , 829.57\\ - 100 . 00 Bank Charges 2, 166.21 905. 00 139.36 Penalties & Interest 1 , 560. 34 1 , 619.94 2.49 POS Fees\\ 876.45 625.50 40.12 Total Interest & Bank Charges 4 , 703.00 3 , 150. 44 49. 28 Office Supplies 8 , 158. 85 12 , 057. 48 - 32. 3.3 Miscellaneous Expenses 95 . 00 0. 00 0. DO Rent 65, 489.88 63. 990. 93 2.34 Repair & Maintenance* 1 , 473 . 78 1 , 10 8 . 78 32.92 Subcontracted Services - Yulia 3, 003.00 3 , 342.00 - 10. 14 Subcontracted Services- Marie Eve* 4.30. 00 1, 484 . 28 -71.03 Subcontracted Services - Anne* 240.00 1 , 125.00 - 78.67 Subcontracted Services - Cheryl 420.00 2, 490. 20 - 83. 13 Subcontracted Services - Heather 3 , 840. 00 26 , 319.80 - 85.41 Subcontracted Services - Emily* 0.00 425.13 100 .00 Subcontracted Services - Sally* 590.00 6, 750.00 - 89 . 78 Subcontracted Services - Kristina 1 , 3:35. 00 630. 00 1 11.90 Subcontracted Services - Alisa 0.00 297. 67 100 . 00 Subcontracted Services - Judi* 3, 562.00 19, 888.00 - 81.59 Subcontracted Services - Kerry* 1 , 696.00 2, 095. 00 - 19.08Subcontracted Services - VIV 0. 00 2 , 550.00 - 100. 00 Total Subcontracted Services 15, 316.00 67, 399. 08\\ - 77 .28 Telephone* 2 , 396.47 2, 985. 24 - 19.72 Travel & Entertainment 1 , 806. 76 91 1.55 98. 21 Training Courses & Conferences 17, 639. 58 10. 785.57\\ 63.55 Hosted Courses ( Workshops! ) 1 , 037 . 00 147.00 6:05. 44 Supplies 8, 488.46 5 , 1 13.16 66.01 Credit Card Commissions 4 , 687 . 45 5 , 507. 93\\ - 14.90 Total General & Admin . Expenses 138, 487. 51 201, 260. 24\\ - 31. 19 TOTAL EXPENSE 280, 641. 04 279, 560.74 0. 35 NET INCOME 15, 9.34. 72 1 , 795.59\\ $ 787.44 Generated On: 03 / 1 1/2019