With Expansion P&L Statements: Without Expansion Initial Allocation Alternative Allocation oc RevenuesDirect Costs Total revenues Direct expenses 2,700,000 $16,000,000 $2,700,000 $20,000,000 s 2.700,000 $20,000,000 2,100,000 9833,155 2,10000012,291 444 2100,000 12,291.444 600,000 6,166,845 600,000 $ 7.708,556 S 600,000 7.708,556 38.5% Contribution margin 22.2% 38.5% 22.2% 22.2% Indirect Costs Facilities costs General overhead $ 300,000 1,200,000 400,00 1,500,000 270,000 1600,000270,000 2,000,000 S 570,000 2.800,000 670,000 3,500,000 Total overhead Net profit lloss) Percent of revenues S 30,000 $3,366 845 21.0% 70,000) S 4,208,556 $ Facilities Cost Allocation: 20,000 80,000 20,000 00,000 20,000 100,000 Facilities costs per square foot Other Overhead Allocation: General overhead costs as a % of revenue 15.00 15.00 20.0o 15.00 10.0% 10.0% Note The term contribution margin as used hare means the amount availablo to cover overhesd costs, as opposed to tho traditional moaning ot the amount