Summary of amounts for calculations and budgets: Below you have started to compile your amounts. these must be used for the calculation and budget work to be done in module two: All amounts are without VAT. Equity $ 100,000 purchase of inventory 115,000 dollars that are paid in cash (the cost is 23,000 dollar per year) Rent = $ 2,000 per month Electricity = $ 2,000 per month Salary = $ 10,500 per month (including employer's contribution) Marketing = $ 5,000 in June interest expense and amortization = see heading below revenue = see heading below variable costs = see the heading below

Revenues and variable costs It is not known exactly how many guests you will have per day. In assignment 2, you will calculate for how many guests you need to have each day in order not to lose. we know that the variable cost per customer is SEK 10 and each customer spends an average of $ 50 (excluding VAT). That means we earn $ 40 per customer. It is estimated to be open 324 days a year. that is an average of 27 days per month.

Bank loans: Interest expense and amortization With a good and well-thought-out business plan, their chances of getting a bank loan increase. however, it is coldly expected to get this and in January, which means that the loan will be handled in this year's budgets. after receiving a verbal promise from the bank, it can be determined that the bank loan is granted as follows: Bank loan $ 100,000 (5% interest and amortized over 5 years) interest and amortization are paid at the end of the year.

Create two liquidity budgets for the first four months of the year. A prudent and an optimal budget according to the conditions from the previous task. Ignore VAT.

Attach your budgets.