Small Cake COST
Ingredients £ Rate per
Description kgs/Ltrs/count Hour/kg/ltr
metres £
Flour 0.36 1
Sugar 0.18 1.09
Eggs 2 5
Butter 0.12 12
Baking powder 0.0075 5
Milk 0.12 1
Vanilla extract 0.01 4.55
Medium Cake
Material £ Rate per
Description No of hours kgs/g/ltrs Hour/kg/l/tr
kgs £
Flour 0.48 1
Sugar 0.24 1.09
Eggs 3 5
Butter 0.18 12
Baking powder 0.01 5
Milk 0.18 1
Vanilla extract 0.0075 4.55
Large Cake
Material £ Rate per
Description No of hours kgs/g/ltrs Hour/kg/l/tr
kgs £
Flour 0.6 1
Sugar 0.3 1.09
Eggs 4 5
Butter 0.24 12
Baking powder 0.0125 5
Milk 0.24 1
Vanilla extract 0.01 4.55
Fixed Costs PER ANNUM per month
Salaries(Fixed) 21,600 1800
Rent 6,000 500
Utilities 4,800 400
Insurance 1,440 120
License and Permits 1,800 150
Marketing and Avdertising 3,600 300
divide by
number of
Total Fixed Costs 39,240 units
Each product will get an even share
39,240 £13,080.00
3 Cakes
Total Costs Selling Price
Total Markup
Variable Selling Price
40%
Cost/unit Fixed Total
£ Cost/Unit Cost/Unit
140%
0.36
0.1962
10
1.44
0.0375
0.12
0.02
This should
12.18 #DIV/0! #DIV/0! #DIV/0! #DIV/0! be how your
Selling Price
is derived
Total Costs Selling Price
Total Markup
Variable Selling Price
40%
Cost/unit Fixed Total
£ Cost/Unit Cost/Unit
140%
0.48
0.2616
15
2.16
0.05
0.18
0.034125
18.165725 #DIV/0! #DIV/0! #DIV/0! #DIV/0!
Total Costs Selling Price
Total Markup
Variable Selling Price
+40%
Cost/unit Fixed Total
£ Cost/Unit Cost/Unit
140%
0.6
0.327
20
2.88
0.0625
0.24
0.0455
24.155 #DIV/0! #DIV/0! #DIV/0! #DIV/0!
These should be the same as
the costs from the Cashflow Sheet
divide by number of units
- #DIV/0!
Assumptions
January February
Small Cake Quantity 300
Sales Price #DIV/0!
Cost Price #DIV/0!
Medium Cake Quantity 700
Sales Price #DIV/0!
Cost Price #DIV/0!
Large Cake Quantity 600
Sales Price #DIV/0!
Cost Price #DIV/0!
Fixed Costs PER ANNUM
Salaries(Fixed) 21,600
Rent 6,000
Utilities 4,800
Insurance 1,440
License and Permits 1,800
Marketing and Avdertising 3,600
Total Fixed Assets 39,240
INPUT is in BLUE
January February
Receipts
Sales Product 1-Units - -
Cash Sales Product 1- £Price/Unit #DIV/0! #DIV/0!
Sub Total Cash Sales Product 1 #DIV/0! #DIV/0!
Sales Product 2-Units - -
Cash Sales Product 2- Price/Unit #DIV/0! #DIV/0!
Sub Total Product 2 #DIV/0! #DIV/0!
Sales Product 3-Units - -
Credit Sales Product 3- Price/Unit #DIV/0! #DIV/0!
Sub Total Credit Sales Product 3 #DIV/0! #DIV/0!
TOTAL Receipts from Sales #DIV/0! #DIV/0!
CUMULATIVE Receipts from Sales #DIV/0! #DIV/0!
Payments
Cost Of Sales/Variable Costs
Cost of Sales Product 1-Units 0 0
Cost of Sales Product 1- Price/Unit 12.18 12.18
Sub Total Direct Costs 1 - -
Cash Sales Product 2-Units - -
Cash Sales Product 2- Price/Unit 18.17 18.17
Sub Total Product 2 - -
Credit Sales Product 3-Units - -
Credit Sales Product 3- Price/Unit 24.15 24.15
Sub Total Credit Sales Product 3 - -
Total Cost of Sales/Variable/Direct Costs - -
CUMULATIVE Cost of Sales - -
Fixed Costs and Equipment etc
New Car 10,000
Equipment 5,000
xxxxx
xxxxx
Total Start Up Costs 15,000
Fixed Costs
Salaries(Fixed) 1,800 1,800
Rent 500 500
Utilities 400 400
Insurance 120 120
License and Permits 150 150
Marketing and Avdertising 300 300
Total Fixed Costs 3,270 3,270
Total Payments (V.C
+ Fixed+
Equipment/Start Up
Costs) 18,270 3,270
CUMULATIVE PAYMENTS 18,270 21,540
Net Cash Flow #DIV/0! #DIV/0!
Opening Bank Balance 10,000 #DIV/0!
Closing Balance #DIV/0! #DIV/0!
Calculate CONTRIBUTION by subtracting SALES RECEIPTS-COST OF SALES
CONTRIBUTION #DIV/0! #DIV/0!
CUMULATIVE CONTRIBUTION #DIV/0! #DIV/0!
COMPARE CONTRIBUTION to TOTAL FIXED COSTS in YELLOW (R65)
Seasonality Weight Matrix
March April May June July August September
March April May June July August September
- - - - - - -
#DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
#DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
- - - - - - -
#DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
#DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
- - - - - - -
#DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
#DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
#DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
#DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
0 0 0 0 0 0 0
12.18 12.18 12.18 12.18 12.18 12.18 12.18
- - - - - - -
- - - - - - -
18.17 18.17 18.17 18.17 18.17 18.17 18.17
- - - - - - -
- - - - - - -
24.15 24.15 24.15 24.15 24.15 24.15 24.15
- - - - - - -
- - - - - - -
- - - - - - -
1,800 1,800 1,800 1,800 1,800 1,800 1,800
500 500 500 500 500 500 500
400 400 400 400 400 400 400
120 120 120 120 120 120 120
150 150 150 150 150 150 150
300 300 300 300 300 300 300
3,270 3,270 3,270 3,270 3,270 3,270 3,270
3,270 3,270 3,270 3,270 3,270 3,270 3,270
24,810 28,080 31,350 34,620 37,890 41,160 44,430
#DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
#DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
#DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
#DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
#DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
October November December
October November December Totals Total Sales
- 0 0 - - units
#DIV/0! #DIV/0! #DIV/0!
#DIV/0! #DIV/0! #DIV/0! #DIV/0!
- 0 0 - -
#DIV/0! #DIV/0! #DIV/0!
#DIV/0! #DIV/0! #DIV/0! #DIV/0!
- - - - -
#DIV/0! #DIV/0! #DIV/0!
#DIV/0! #DIV/0! #DIV/0! #DIV/0!
#DIV/0! #DIV/0! #DIV/0! #DIV/0!
#DIV/0! #DIV/0! #DIV/0! -
0 0 0 -
12.18 12.18 12.18
- - - -
- 0 0 -
18.17 18.17 18.17
- - - -
- - - -
24.15 24.15 24.15
- - - -
- - - -
- - - - -
10,000
5,000
-
-
15,000 15,000
1,800 1,800 1,800 21,600
500 500 500 6,000
400 400 400 4,800
120 120 120 1,440
150 150 150 1,800
300 300 300 3,600
3,270 3,270 3,270 39,240 39,240
3,270 3,270 3,270 54,240 54,240
47,700 50,970 54,240 54,240
#DIV/0! #DIV/0! #DIV/0!
#DIV/0! #DIV/0! #DIV/0!
#DIV/0! #DIV/0! #DIV/0!
#DIV/0! #DIV/0! #DIV/0!
#DIV/0! #DIV/0! #DIV/0!
January February March April May
Sales #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
Less
Cost of sales/ Variable - - - - -
Wages (Variable) - - - - -
Gross Profit/Contribution #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
Less
Fixed Costs
Salaries(Fixed) 1,800.00 1,800.00 1,800.00 1,800.00 1,800.00
Rent 500.00 500.00 500.00 500.00 500.00
Utilities 400.00 400.00 400.00 400.00 400.00
Insurance 120.00 120.00 120.00 120.00 120.00
License and Permits 150.00 150.00 150.00 150.00 150.00
Marketing and Avdertising 300.00 300.00 300.00 300.00 300.00
Net Profit #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
GPM % #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
NPM% #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
June July August September October November December Totals
#DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
- - - - - - - -
- - - - - - - -
#DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
1,800.00 1,800.00 1,800.00 1,800.00 1,800.00 1,800.00 1,800.00 21,600.00
500.00 500.00 500.00 500.00 500.00 500.00 500.00 6,000.00
400.00 400.00 400.00 400.00 400.00 400.00 400.00 4,800.00
120.00 120.00 120.00 120.00 120.00 120.00 120.00 1,440.00
150.00 150.00 150.00 150.00 150.00 150.00 150.00 1,800.00
300.00 300.00 300.00 300.00 300.00 300.00 300.00 3,600.00
#DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
#DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
#DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!