Grand total of revenue budget: Costs budget Cost of sales (by sales department) Note: Calc. Cost % x Sales revenue Active sportswear 47% Footwear 46% Accessories 37% Licenced merchandise 71% Sports equipment 72% Equipment repairs 32% Estimated Cost of Sales (COS) $: Active sportswear Footwear Accessories Licenced merchandise Sports equipment Equipment repairs Total cost of sales (all departments) Sports tourism costs (percentage of budgeted sales) 52% Total cost of sales: Sports Tourism: Gross profit by sales department: Active sportswear Footwear Accessories Licenced merchandise Sports equipment Equipment repairs Sports tourism Gross profit from sales: Other costs attributable AND CONTROLLABLE by Profit Centre Manager: Returned merchandise written off (due to incorrect sales advice or fitting) (Percentage of sales returned shown) Active sportswear 3% Footwear 2% Accessories 2% Licenced merchandise 1% Sports equipment 2%