You are having an expert service company and are doing gross margin calculation for the next year.
The only revenue source for the company is the expert services (revenue from one case is 18.000) and you are having this information:
One expert case brings along these costs:
	Amount	Unit	Unit cost	Sum	Explanation
Own expert's working hours	60	hours	80	4800	Including salary + add-on costs
Consumables for the case	40	pieces	12	480
Daily allowances	8	pieces	48	384	Average value
Accommodation	3	pieces	120	360	Average value
Km-remuneration for the car	500	km	0.53	265	Average value
Subcontracting				2000	Special measurements
On yearly basis, the company is having these costs:
Rent for the premises				4800
Insurances				1800
Accounting office				4000
Financial inspection				1000
Bank charges				1200
Postal box				300
Web pages				500
Telephone				240
IT devices and software				2000
Sectoral association membership fee				1000
Trade fair participation as an exhibitor				3000
Marketing person with part-time job contract				8000
Other marketing costs				1000
Managing director with part-time job contract				4000
Loan payments (partial payments and interests)				10000
TASKS:
1. Make a gross margin calculation for one case to find gross margin per case as well as gross margin percentage.
2. Let's assume that your company has 15 cases for the year. Make profit calculation for one year.
3. If profit target for the year is 25.000 , what is the needed revenue? How many expert service cases company needs to fulfil this profit target?
(Note that company provides with completed expert services, so there cannot be decimals in the solution).