| % Super | 9.5% | ||||||||
| Employee Number | Annual | Bonus Rate | Bonus Amount | Super | Total Package | ||||
| 10026 | $ 55,513.00 | 0% | $ 200.00 | $ 5,273.74 | $ 60,986.74 | ||||
| 10027 | $ 47,039.00 | 0% | $ 200.00 | $ 4,468.71 | $ 51,707.71 | ||||
| 10030 | $ 42,349.00 | 0% | $ 200.00 | $ 4,023.16 | $ 46,572.16 | ||||
| 10032 | $ 38,062.00 | 0% | $ 200.00 | $ 3,615.89 | $ 41,877.89 | ||||
| 10033 | $ 53,865.00 | 1% | $ 738.65 | $ 5,117.18 | $ 59,720.83 | ||||
| 10034 | $ 47,964.00 | 1% | $ 679.64 | $ 4,556.58 | $ 53,200.22 | ||||
| 10035 | $ 42,514.00 | 0% | $ 200.00 | $ 4,038.83 | $ 46,752.83 | ||||
| 10036 | $ 34,458.00 | 1% | $ 544.58 | $ 3,273.51 | $ 38,276.09 | ||||
| 10037 | $ 33,670.00 | 2% | $ 873.40 | $ 3,198.65 | $ 37,742.05 | ||||
| 10038 | $ 34,425.00 | 2% | $ 888.50 | $ 3,270.38 | $ 38,583.88 | ||||
| 10039 | $ 39,504.00 | 2% | $ 990.08 | $ 3,752.88 | $ 44,246.96 | ||||
| Total | $ 5,19,667.34 | ||||||||
| Average | $ 47,242.49 | ||||||||
| Highest | $ 60,986.74 | ||||||||
| Bill of Materials | |||||||||
| Product | Part Code | Quantity | Category | Product Decsription | Supplier | Unit Price | Total Price | Cost Brakdown for: | |
| ZF300 | GR1751 | 2 | Groupset | CNC brakes 200g Brakes | Cycle Warehouse | 96.9 | $193.80 | Groupset | |
| X-800 | AC1914 | 2 | Accessories and tuning | Nashbar Alpe d Huez Pedals | Nashbar | 11.2 | $22.40 | Accessories and tuning | |
| ZF300 | CO2357 | 1 | Contact Points | RockBros CrMo Saddle | Cycle Warehouse | 21.39 | $21.39 | Contact Points | |
| X-800 | FR1235 | 1 | Frameset | J&L Fork | Bikes Plus | 244.2 | $244.20 | Frameset | |
| X-800 | CO1469 | 180 | Contact Points | Generic Foam Tape Tape | Cycle Warehouse | 0.18 | $32.40 | Wheels | |
| ZF300 | GR2009 | 1 | Groupset | Ultegra Cranks | Nashbar | 165.36 | $165.36 | Total Cost per Unit | |
| X-800 | WH1100 | 2 | Wheels | XR-270/Bitex Wheel | Cycle Warehouse | 161.03 | $322.06 | ||
| X-800 | CO1099 | 1 | Contact Points | Nashbar Carbon Bar | Nashbar | 66.24 | $66.24 | ||
| ZF300 | CO1469 | 180 | Contact Points | Generic Foam Tape Tape | Cycle Warehouse | 0.18 | $32.40 | ||
| ZF300 | FR2360 | 1 | Frameset | J&L Plug | Bikes Plus | 11.18 | $11.18 | ||
| X-800 | GR1770 | 1 | Groupset | Nashbar RD | Nashbar | 51.15 | $51.15 | ||
| X-800 | WH2942 | 2 | Wheels | Titanium QR Skewers | Cycle Warehouse | 5.3 | $10.60 | ||
| ZF300 | FR1934 | 1 | Frameset | Headset | Bikes Plus | 0 | $0.00 | ||
| ZF300 | GR1322 | 1 | Groupset | Ultegra RD | Backcountry | 42 | $42.00 | ||
| ZF300 | FR1235 | 1 | Frameset | J&L Fork | Bikes Plus | 244.2 | $244.20 | ||
| ZF300 | GR1172 | 1 | Groupset | Ultegra FD | Nashbar | 26.68 | $26.68 | ||
| ZF300 | CO2904 | 2 | Contact Points | Custom Bar Plugs | Cycle Warehouse | 0.81 | $1.62 | ||
| ZF300 | FR1080 | 1 | Frameset | J&L Top Cap & Screw | Cycle Warehouse | 4.25 | $4.25 | ||
| ZF300 | GR1215 | 1 | Groupset | Dura Ace Chain | Nashbar | 27.52 | $27.52 | ||
| X-800 | WH2373 | 2 | Wheels | Veloplugs Rim tape | LBS | 6.66 | $13.32 | ||
| X-800 | CO2904 | 2 | Contact Points | Custom Bar Plugs | Cycle Warehouse | 0.81 | $1.62 | ||
| X-800 | WH1260 | 2 | Wheels | CNC V18 Ultra Wheels | Cycle Warehouse | 131.2 | $262.40 | ||
| X-800 | WH1573 | 2 | Wheels | Forte Light Tubes | Performance | 6.33 | $12.66 | ||
| ZF300 | CO1099 | 1 | Contact Points | Nashbar Carbon Bar | Nashbar | 66.24 | $66.24 | ||
| X-800 | FR1934 | 1 | Frameset | Headset | Bikes Plus | 0 | $0.00 | ||
| ZF300 | FR1323 | 1 | Frameset | Nashbar Carbon Frame | Nashbar | 456 | $456.00 | ||
| X-800 | CO2143 | 5 | Contact Points | Spacers | Bikes Plus | 0 | $0.00 | ||
| X-800 | AC2716 | 220 | Accessories and tuning | Grease | Cycle Warehouse | 0.09 | $19.80 | ||
| X-800 | FR1323 | 1 | Frameset | Nashbar Carbon Frame | Nashbar | 456 | $456.00 | ||
| ZF300 | GR1836 | 1 | Groupset | Ultegra Cassette | Nashbar | 48.02 | $48.02 | ||
| ZF300 | WH2778 | 2 | Wheels | CNC V16 Super Slim Wheels | Cycle Warehouse | 192.6 | $385.20 | ||
| ZF300 | AC1508 | 4 | Accessories and tuning | Fairing M5 Bolts | Cycle Warehouse | 0.46 | $1.84 | ||
| ZF300 | GR2589 | 2 | Groupset | Ultegra Levers | Nashbar | 117.7 | $235.40 | ||
| X-800 | CO2357 | 1 | Contact Points | RockBros CrMo Saddle | Cycle Warehouse | 21.39 | $21.39 | ||
| X-800 | AC1945 | 2 | Accessories and tuning | Alloy CR Bolts | Cycle Warehouse | 2.28 | $4.56 | ||
| X-800 | GR1550 | 4 | Groupset | Ultegra Cables | Nashbar | 0 | $0.00 | ||
| X-800 | GR1432 | 2 | Groupset | Nashbar Levers | Nashbar | 126 | $252.00 | ||
| ZF300 | AC2964 | 1 | Accessories and tuning | Generic FD Adapter | Cycle Warehouse | 2.61 | $2.61 | ||
| X-800 | AC2733 | 1 | Accessories and tuning | Titanium Stem Bolts | Cycle Warehouse | 11.16 | $11.16 | ||
| X-800 | CO1649 | 1 | Contact Points | KCNC Scandium Seatpost | Cycle Warehouse | 80.1 | $80.10 | ||
| X-800 | GR1751 | 2 | Groupset | CNC brakes 200g Brakes | Cycle Warehouse | 96.9 | $193.80 | ||
| X-800 | FR2360 | 1 | Frameset | J&L Plug | Bikes Plus | 11.18 | $11.18 | ||
| ZF300 | WH1573 | 2 | Wheels | Forte Light Tubes | Performance | 6.33 | $12.66 | ||
| ZF300 | AC2716 | 200 | Accessories and tuning | Grease | Cycle Warehouse | 0.09 | $18.00 | ||
| ZF300 | AC1945 | 2 | Accessories and tuning | Alloy CR Bolts | Cycle Warehouse | 2.28 | $4.56 | ||
| X-800 | AC1508 | 4 | Accessories and tuning | Fairing M5 Bolts | Cycle Warehouse | 0.46 | $1.84 | ||
| X-800 | CO2202 | 1 | Contact Points | Uno 7050 Stem | Cycle Warehouse | 18.2 | $18.20 | ||
| X-800 | WH2856 | 2 | Wheels | Forte LCR Tyres | Performance | 21.83 | $43.66 | ||
| ZF300 | FR1081 | 1 | Frameset | Mr. Ride Seat Clamp | Cycle Warehouse | 18.56 | $18.56 | ||
| X-800 | GR2009 | 1 | Groupset | Ultegra Cranks | Nashbar | 165.36 | $165.36 | ||
| ZF300 | WH1100 | 2 | Wheels | XR-270/Bitex Wheel | Cycle Warehouse | 161.03 | $322.06 | ||
| ZF300 | GR1406 | 1 | Groupset | Ultegra BB | Backcountry | 15.13 | $15.13 | ||
| X-800 | FR1080 | 1 | Frameset | J&L Top Cap & Screw | Cycle Warehouse | 4.25 | $4.25 | ||
| ZF300 | WH2856 | 2 | Wheels | Forte LCR Tyres | Performance | 21.83 | $43.66 | ||
| X-800 | FR1081 | 1 | Frameset | Mr. Ride Seat Clamp | Cycle Warehouse | 18.56 | $18.56 | ||
| ZF300 | GR1550 | 4 | Groupset | Ultegra Cables | Nashbar | 0 | $0.00 | ||
| X-800 | GR1836 | 1 | Groupset | Ultegra Cassette | Nashbar | 48.02 | $48.02 | ||
| ZF300 | CO2143 | 3 | Contact Points | Spacers | Bikes Plus | 0 | $0.00 | ||
| ZF300 | AC1914 | 2 | Accessories and tuning | Nashbar Alpe d Huez Pedals | Nashbar | 11.2 | $22.40 | ||
| ZF300 | WH2373 | 2 | Wheels | Veloplugs Rim tape | LBS | 6.66 | $13.32 | ||
| ZF300 | CO1649 | 1 | Contact Points | KCNC Scandium Seatpost | Cycle Warehouse | 80.1 | $80.10 | ||
| X-800 | AC2964 | 1 | Accessories and tuning | Generic FD Adapter | Cycle Warehouse | 2.61 | $2.61 | ||
| ZF300 | WH2942 | 2 | Wheels | Titanium QR Skewers | Cycle Warehouse | 5.3 | $10.60 | ||
| X-800 | GR1406 | 1 | Groupset | Ultegra BB | Backcountry | 15.13 | $15.13 | ||
| X-800 | GR1966 | 1 | Groupset | Nashbar FD | Nashbar | 34.56 | $34.56 | ||
| X-800 | GR1215 | 1 | Groupset | Dura Ace Chain | Nashbar | 27.52 | $27.52 | ||
| ZF300 | AC2733 | 1 | Accessories and tuning | Titanium Stem Bolts | Cycle Warehouse | 11.16 | $11.16 | ||
| ZF300 | CO2202 | 1 | Contact Points | Uno 7050 Stem | Cycle Warehouse | 18.2 | $18.20 | ||
| Cost Volume Profit Analysis | |||||||||
| Product Name | X-800 | Variable Costs per Unit | Break-Even Analysis | ||||||
| Unit Sales Price | $ 5,000.00 | Variable Manufacturing Costs | Contribution Margin per Unit | $ 521.49 | |||||
| Total Units Sold | 350 | Direct Material | $ 2,468.75 | Break Even Volume in Units | 322 | ||||
| Direct Labour | $ 1,484.76 | Break Even Sales Value | $ 16,09,630.37 | ||||||
| Factory Overhead | $ 120.00 | ||||||||
| Fixed Cost Items | Other Variable Manufacturing Costs | $ 80.00 | Break Even Variable Costs | ||||||
| Rent | $ 51,000.00 | Total Variable Manufacturing Costs | $ 4,153.51 | Direct Material | $ 7,94,754.99 | ||||
| Utilities | $ 13,400.00 | Direct Labour | $ 4,77,984.18 | ||||||
| Admin Costs | $ 22,700.00 | Variable Selling and Admin Costs | Variable Factory Overhead | $ 38,631.13 | |||||
| Loan Repayments | $ 68,280.00 | Sales Commissions | 5.0% | Other Variable Manufacturing Costs | $ 25,754.09 | ||||
| Insurance | $ 12,500.00 | Variable Admin Costs | 1.5% | Sales Commissions | $ 80,481.52 | ||||
| Total Fixed Costs | $ 1,67,880.00 | Total Variable Selling and Admin Costs | 6.5% | Variable Admin Costs | $ 24,144.46 | ||||
| Total Variable Costs | $ 14,41,750.37 | ||||||||
| Income Tax | |||||||||
| State Tax | 10.0% | Contribution Margin | $ 1,67,880.00 | ||||||
| Federal Tax | 5.0% | Profit Before Income Tax | $ – | ||||||
| Profit Volume Forecast | |||||||||
| Increments | 100 | ||||||||
| Sales Volume in Units | 100 | 200 | 300 | 400 | 500 | 600 | |||
| Total Sales Value | $ 5,00,000.00 | $ 10,00,000.00 | $ 15,00,000.00 | $ 20,00,000.00 | $ 25,00,000.00 | $ 30,00,000.00 | |||
| Variable Costs | |||||||||
| Direct Material | $ 2,46,875.00 | $ 4,93,750.00 | $ 7,40,625.00 | $ 9,87,500.00 | $ 12,34,375.00 | $ 14,81,250.00 | |||
| Direct Labour | $ 1,48,476.38 | $ 2,96,952.76 | $ 4,45,429.14 | $ 5,93,905.53 | $ 7,42,381.91 | $ 8,90,858.29 | |||
| Variable Factory Overhead | $ 12,000.00 | $ 24,000.00 | $ 36,000.00 | $ 48,000.00 | $ 60,000.00 | $ 72,000.00 | |||
| Other Variable Manufacturing Costs | $ 8,000.00 | $ 16,000.00 | $ 24,000.00 | $ 32,000.00 | $ 40,000.00 | $ 48,000.00 | |||
| Sales Commissions | $ 25,000.00 | $ 50,000.00 | $ 75,000.00 | $ 1,00,000.00 | $ 1,25,000.00 | $ 1,50,000.00 | |||
| Variable Admin Costs | $ 7,500.00 | $ 15,000.00 | $ 22,500.00 | $ 30,000.00 | $ 37,500.00 | $ 45,000.00 | |||
| Total Variable Costs | $ 4,47,851.38 | $ 8,95,702.76 | $ 13,43,554.14 | $ 17,91,405.53 | $ 22,39,256.91 | $ 26,87,108.29 | |||
| Contribution Margin | $ 52,148.62 | $ 1,04,297.24 | $ 1,56,445.86 | $ 2,08,594.47 | $ 2,60,743.09 | $ 3,12,891.71 | |||
| Contribution Margin less Fixed Costs | $ (1,15,731.38) | $ (63,582.76) | $ (11,434.14) | $ 40,714.47 | $ 92,863.09 | $ 1,45,011.71 | |||
| Income Tax | |||||||||
| State Tax | $ – | $ – | $ – | $ 4,071.45 | $ 9,286.31 | $ 14,501.17 | |||
| Federal Tax | $ – | $ – | $ – | $ 2,035.72 | $ 4,643.15 | $ 7,250.59 | |||
| Total Income Tax | $ – | $ – | $ – | $ 6,107.17 | $ 13,929.46 | $ 21,751.76 | |||
| Profit | $ (1,15,731.38) | $ (63,582.76) | $ (11,434.14) | $ 34,607.30 | $ 78,933.63 | $ 1,23,259.95 | |||
| Profit as a Percentage | -23.15% | -6.36% | -0.76% | 1.73% | 3.16% | 4.11% | |||
| Break-Even Analysis Line Chart Data | |||||||||
| Volumes in Units | 100 | 200 | 300 | 400 | 500 | 600 | |||
| Total Fixed Costs | $ 1,67,880.00 | $ 1,67,880.00 | $ 1,67,880.00 | $ 1,67,880.00 | $ 1,67,880.00 | $ 1,67,880.00 | |||
| Total Costs | $ 6,15,731.38 | $ 10,63,582.76 | $ 15,11,434.14 | $ 19,65,392.70 | $ 24,21,066.37 | $ 28,76,740.05 | |||
| Total Sales | $ 5,00,000.00 | $ 10,00,000.00 | $ 15,00,000.00 | $ 20,00,000.00 | $ 25,00,000.00 | $ 30,00,000.00 | |||
| Inventory | |||||||||
| Part Code | Category | Product Description | Supplier | Unit | Price/Unit | Weight (g) | Weight (lbs) | In Stock | Reorder Qty |
| FR1323 | Frameset | Nashbar Carbon Frame | Nashbar | item | $456.00 | 1232 | 2.72 | 27 | 0 |
| FR1235 | Frameset | J&L Fork | Bikes Plus | item | $244.20 | 440 | 0.97 | 31 | 0 |
| FR2360 | Frameset | J&L Plug | Bikes Plus | item | $11.18 | 7.7 | 0.02 | 13 | 0 |
| FR1934 | Frameset | Headset | Bikes Plus | item | $0.00 | 71.4 | 0.16 | 48 | 0 |
| FR1080 | Frameset | J&L Top Cap & Screw | Cycle Warehouse | item | $4.25 | 8.7 | 0.02 | 43 | 0 |
| FR1081 | Frameset | Mr. Ride Seat Clamp | Cycle Warehouse | item | $18.56 | 9.8 | 0.02 | 29 | 0 |
| WH1100 | Wheels | XR-270/Bitex Wheel | Cycle Warehouse | item | $161.03 | 686 | 1.51 | 44 | 0 |
| WH2373 | Wheels | Veloplugs Rim tape | LBS | item | $6.66 | 3.9 | 0.01 | 26 | 0 |
| WH2942 | Wheels | Titanium QR Skewers | Cycle Warehouse | item | $5.30 | 21.3 | 0.05 | 40 | 0 |
| WH2856 | Wheels | Forte LCR Tyres | Performance | item | $21.83 | 203 | 0.45 | 26 | 0 |
| WH1573 | Wheels | Forte Light Tubes | Performance | item | $6.33 | 67.4 | 0.15 | 11 | 0 |
| CO2357 | Contact Points | RockBros CrMo Saddle | Cycle Warehouse | item | $21.39 | 158.4 | 0.35 | 0 | 50 |
| CO1649 | Contact Points | KCNC Scandium Seatpost | Cycle Warehouse | item | $80.10 | 188 | 0.41 | 47 | 0 |
| CO2143 | Contact Points | Spacers | Bikes Plus | item | $0.00 | 3.5 | 0.01 | 36 | 0 |
| CO2202 | Contact Points | Uno 7050 Stem | Cycle Warehouse | item | $18.20 | 104.5 | 0.23 | 35 | 0 |
| CO1099 | Contact Points | Nashbar Carbon Bar | Nashbar | item | $66.24 | 216.3 | 0.48 | 43 | 0 |
| CO1469 | Contact Points | Generic Foam Tape Tape | Cycle Warehouse | cm | $0.18 | 0.5 | 0.00 | 6 | 5000 |
| CO2904 | Contact Points | Custom Bar Plugs | Cycle Warehouse | item | $0.81 | 2.2 | 0.00 | 49 | 0 |
| GR2589 | Groupset | Ultegra Levers | Nashbar | item | $117.70 | 204 | 0.45 | 30 | 0 |
| GR1322 | Groupset | Ultegra RD | Backcountry | item | $42.00 | 175.5 | 0.39 | 9 | 50 |
| GR1172 | Groupset | Ultegra FD | Nashbar | item | $26.68 | 97.9 | 0.22 | 19 | 0 |
| GR1836 | Groupset | Ultegra Cassette | Nashbar | item | $48.02 | 195 | 0.43 | 47 | 0 |
| GR1215 | Groupset | Dura Ace Chain | Nashbar | item | $27.52 | 184.3 | 0.41 | 6 | 50 |
| GR1751 | Groupset | CNC brakes 200g Brakes | Cycle Warehouse | item | $96.90 | 111 | 0.24 | 10 | 0 |
| GR2009 | Groupset | Ultegra Cranks | Nashbar | item | $165.36 | 564.2 | 1.24 | 4 | 50 |
| GR1406 | Groupset | Ultegra BB | Backcountry | item | $15.13 | 61.7 | 0.14 | 26 | 0 |
| GR1550 | Groupset | Ultegra Cables | Nashbar | item | $0.00 | 51.3 | 0.11 | 9 | 50 |
| AC1508 | Accessories and tuning | Fairing M5 Bolts | Cycle Warehouse | item | $0.46 | 1.1 | 0.00 | 25 | 0 |
| AC1945 | Accessories and tuning | Alloy CR Bolts | Cycle Warehouse | item | $2.28 | 0.3 | 0.00 | 24 | 0 |
| AC2733 | Accessories and tuning | Titanium Stem Bolts | Cycle Warehouse | item | $11.16 | 11.9 | 0.03 | 41 | 0 |
| AC2964 | Accessories and tuning | Generic FD Adapter | Cycle Warehouse | item | $2.61 | 22.8 | 0.05 | 19 | 0 |
| AC1914 | Accessories and tuning | Nashbar Alpe d Huez Pedals | Nashbar | item | $11.20 | 96.8 | 0.21 | 19 | 0 |
| AC2716 | Accessories and tuning | Grease | Cycle Warehouse | grams | $0.09 | 0.2 | 0.00 | 41 | 0 |
| GR1432 | Groupset | Nashbar Levers | Nashbar | item | $126.00 | 214.6 | 0.47 | 0 | 50 |
| GR1770 | Groupset | Nashbar RD | Nashbar | item | $51.15 | 191.1 | 0.42 | 20 | 0 |
| GR1966 | Groupset | Nashbar FD | Nashbar | item | $34.56 | 72.1 | 0.16 | 30 | 0 |
| GR2655 | Groupset | Nashbar Cassette | Nashbar | item | $52.65 | 207.8 | 0.46 | 36 | 0 |
| AC2170 | Accessories and tuning | RockBros S60 Pedals | Cycle Warehouse | item | $22.96 | 97.9 | 0.22 | 19 | 0 |
| WH1260 | Wheels | CNC V18 Ultra Wheels | Cycle Warehouse | item | $131.20 | 651 | 1.44 | 24 | 0 |
| WH2778 | Wheels | CNC V16 Super Slim Wheels | Cycle Warehouse | item | $192.60 | 666 | 1.47 | 41 | 0 |
| CO1688 | Contact Points | Specialised Foam Tape Tape | Cycle Warehouse | cm | $0.17 | 0.5 | 0.00 | 44 | 0 |
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