HANDLING A. Labor 1. Direct payments: a. Wages ... . ... . ... . ... . ... . $________ b. Overtime ... . ... . ... . ... . . . $________ 2. Fringe benefits a. Health insurance . . . . . . . . . . . . $________ b. Pension ... . ... . ... . ... . . . . $________ c. Life insurance . . . . . . . . . . . . . . $________ d. Uniforms ... . ... . ... . ... . . . $________ e. Other ... . ... . ... . ... . ... . . $________ 3. Compensated time off a. Vacation ... . ... . ... . ... . . . $________ b. Holidays ... . ... . ... . ... . . . $________ c. Sick leave ... . ... . ... . ... . . $________ d. Jury duty ... . ... . ... . ... . . . $________ e. Funeral leave ... . ... . ... . . . . $________ f. Other ... . ... . ... . ... . ... . . $________ 4. Taxes a. FICA ... . ... . ... . ... . ... . . $________ b. Workers compensation . . . . . . . $________ c. Unemployment compensation . . $________ d. Other ... . ... . ... . ... . ... . . $________ 5. Temporary labor 6. Development costs a. Training ... . ... . ... . ... . . . . $________ b. Education allowances . . . . . . . . $________ c. Other ... . ... . ... . ... . ... . . $________ B. Handling equipment 1. Lift trucks and attachments a. Rental ... . ... . ... . ... . ... . $________ b. Depreciation and interest . . . . . . $________ c. Maintenance ... . ... . ... . . . . $________ d. Motor fuel or electricity . . . . . . $________ 2. Conveyors a. Depreciation and interest . . . . . . $________ b. Maintenance ... . ... . ... . . . . $________ c. Electric power . . . . . . . . . . . . . . $________ 3. Pallets a. Purchase or replacement costs . . $________ b. Repair ... . ... . ... . ... . ... . $________ C. Other handling expenses 1. Detention/demurrage 2. Recouping damaged product 3. Trash and/or snow removal 4. Maintenance of loading docks and related equipment II. STORAGE A. Facility 1. Rent, or depreciation and interest . . . $________ 2. Taxes ... . ... . ... . ... . ... . ... . $________ II. STORAGE (continued) 3. Insurance ... . ... . ... . ... . ... . . $________ 4. Building maintenance . . . . . . . . . . . . $________ 5. Other ... . ... . ... . ... . ... . ... . . $________ B. Grounds 1. Lawn and landscaping maintenance . $________ 2. Parking lot maintenance . . . . . . . . . . $________ C. Storage equipment (racks and/or shelving) 1. Depreciation and interest . . . . . . . . . $________ 2. Maintenance ... . ... . ... . ... . . . . $________ D. Utilities 1. Heat and/or temperature control . . . . $________ 2. Lighting ... . ... . ... . ... . ... . . . $________ E. Security 1. Sprinkler and other fire protection systems . . . . . . . . . . $________ 2. Electronic burglar alarms . . . . . . . . . $________ 3. Guard service ... . ... . ... . ... . . . $________ F. Pest control G. Other facility expense III. OPERATING ADMINISTRATIVE EXPENSE A. Supervisory salaries ... . ... . ... . $________ B. Clerical salaries ... . ... . ... . . . . $________ C. Labor purchased from staffing services ... . ... . ... . . . $________ D. Office and data processing equipment 1. Depreciation and interest . . . . . . . . . $________ 2. Software ... . ... . ... . ... . ... . . . $________ 3. Maintenance ... . ... . ... . ... . . . . $________ 4. Training ... . ... . ... . ... . ... . . . $________ E. Office maintenance . . . . . . . . . . . . . . $________ F. Communications costs . . . . . . . . . . . $________ G. Legal and professional . . . . . . . . . . . $________ H. Taxes and licenses . . . . . . . . . . . . . . $________ I. Travel ... . ... . ... . ... . ... . ... . $________ J. Insurance and claims . . . . . . . . . . . . $________ K. Losses due to damage, shortages and errors ... . ... . ... . ... . . . . $________ IV. GENERAL ADMINISTRATIVE EXPENSE A. Executive salaries . . . . . . . . . . . . . . . $________ B. Executive office expenses . . . . . . . . $________ C. Selling and advertising expenses . . . $________