Professional Documents
Culture Documents
Sales
Cost of goods sold:
Direct materials
Direct labour
Overhead
Cost of goods sold
Gross profit
Expenses:
Selling expenses
Administrative expenses
Total expenses
17,374
Variable costs
Contribution margin
Sales
3
Break-even sales:
Fixed costs
Sale Price
$266.48
For each unit level of sales, enter the total sales dollars and total costs. The chart at right will be plotted
After all points are plotted, grab and move the labels provided at the left to identify each area.
Units
0
4,000
8,000
12,000
16,000
20,000
Sales $
0.00
###
###
###
###
###
Costs $
###
###
###
###
###
###
24,000
28,000
32,000
36,000
###
###
###
###
###
###
###
###
5
Margin of safety:
Sale Price
Expected sales
Break-even point
$266.48
$266.48
Expected sales
Margin of safety (as a percentage of sales)
6
Operating leverage:
Unit CM $
Contribution margin
Income from operations
Operating leverage
$204.61
###
988,040.00
838,737.00
###
###
370,339.00
###
$61.87
###
###
###
76.8%
###
$61.87
$204.61
17,374.00
$266.48
###
###
626,004.00
626,004.00
0.00
Units
17,374
17,374
Units
17,374
###
###
0.00
###
0.0%
###
0.00
#DIV/0!
Product Costs
Direct materials
Direct labour
Overhead
Estimated* Estimated
Fixed CostVariable Cost
$0
$838,737
###
$56.87
$0.00
$5.00
Period Costs
Selling expenses
$255,665
Administrative expens $370,339
$0.00
$0.00
Total
###
$61.87
Break-Even
Point
Operating Loss
Area
Sale Price
Variable Cost
Cont Margin
Sale Price
Variable Cost
Cont Margin
Financial data
WACM
WASP (ARR)
WAVC
$204.61
$266.48
$61.87
17,374
Sales
$4,629,780.00
hart
Sales $
Costs $
Deluxe - Low
Sold
$210.00 ###
$55.00
$155.00
Standard - Low Sold
$170.00 ###
$40.00
$130.00
ms sold as %
Sales Budget
Deluxe Rooms
Standard Rooms
20
40
January
February
March
April
May
June
July
August
September
October
November
December
Total
Season
High
High
Shoulder
Shoulder
Shoulder
Low
Low
Low
Shoulder
Shoulder
High
High
Bathroom
Bathroom
Bathroom
Bathroom
Bathroom
Bathroom
Amenities
Amenities
Amenities
Amenities
Amenities
Amenities
+
+
+
+
+
+
Slippers
Slippers
Slippers
Slippers
Slippers
Slippers
+
+
+
+
+
+
D
D
D
D
D
D
menities
menities
menities
menities
menities
menities
+
+
+
+
+
+
Slippers
Slippers
Slippers
Slippers
Slippers
Slippers
+
+
+
+
+
+
Dressing
Dressing
Dressing
Dressing
Dressing
Dressing
Gown
Gown
Gown
Gown
Gown
Gown
+
+
+
+
+
+
Pens
Pens
Pens
Pens
Pens
Pens
&
&
&
&
&
&
Note
Note
Note
Note
Note
Note
Pads
Pads
Pads
Pads
Pads
Pads
+
+
+
+
+
+
Mini
Mini
Mini
Mini
Mini
Mini
Bar + Champagne
Bar + Champagne
Bar + Champagne
Bar
Bar
Bar
mpagne
mpagne
mpagne
Direct Labour
Fixed Cost (total cost per yeVariable Cost (per room per day)
Chef x 1
$36,500.00
$0.00
Housekeeper x 1
$29,200.00
$0.00
Barista x 1
$13,140.00
$0.00
Front Desk x 1
$32,120.00
$0.00
Guest Service Agent
$72,072.00
$0.00
Guest Service Agent
$8,360.00
$0.00
Operator x 1
$38,072.00
$0.00
Conceirge/Porter x 1
$34,860.00
$0.00
Floor Supervisor x 1
$38,500.00
$0.00
Room Attendants x 2
$63,934.00
$0.00
Room Attendants x 1
$6,793.00
$0.00
Linen Runner x 1
$30,509.00
$0.00
Shift Supervisor x 1
$45,964.00
$0.00
Wait Staff x 2
$93,600.00
$0.00
Wait Staff x 2
$45,336.00
$0.00
Wait Staff x 2
$20,200.00
$0.00
Bartender/Barista x
$49,920.00
$0.00
Chef de Partie x 1
$39,009.00
$0.00
Chef x 1
$52,416.00
$0.00
Chef x 1
$8,360.00
$0.00
Kitchen Apprentice x
$37,440.00
$0.00
Steward x 1
$42,432.00
$0.00
Total
$838,737.00
$0.00
Position
Full Time
Part Time
Casual
48
25
20
Full Time
Casual
Full Time
Full Time
Full Time
Full Time
Casual
Full Time
Full Time
Full Time
Part Time
Casual
Full Time
Full Time
Full Time
Casual
Full Time
Full Time
Based
Based
Based
Based
on
on
on
on
$25
$20
$18
$22
per
per
per
per
hour
hour
hour
hour
x
x
x
x
4
4
2
4
hours
hours
hours
hours
per
per
per
per
day
day
day
day
x
x
x
x
365
365
365
365
days
days
days
days
http://www.payscale.com/research/AU/Job=Kitchen_Chef/Hourly_Rate
http://www.payscale.com/research/AU/Job=Housekeeper/Hourly_Rate
http://www.payscale.com/research/AU/Job=Barista/Hourly_Rate
http://www.payscale.com/research/AU/Job=Front_Desk_Receptionist/Hourly_Rate
st/Hourly_Rate
Overhead
Fixed Cost (total cost per ye
Food and Beverage Manager
$80,000.00
Fixed Asset Depreciation
$190,000.00
Utilities
$50,000.00
Front Office Manager x 1
$65,000.00
Property rent
$1,100,000.00
Duty Manager/Night Audit x
$50,324.00
House Keepering Manager x
$441,566.00
Maintenance x 1
$83,504.00
Maintenance x 1
$8,360.00
Groundskeeper x 1
$21,375.00
Total
$2,090,129.00
$5.00
day)
http://www.payscale.com/research/AU/Jo
http://www.payscale.com/research/AU/Jo
Full Time
Full Time
Full Time
Casual
Part Time
payscale.com/research/AU/Job=Food_and_Beverage_Manager/Salary
payscale.com/research/AU/Job=Front_Office_Manager/Salary
Selling Expenses
Sales Manager
Advertising expenses
Marketing expenses
Sales Representative
Total
$255,665.00
$0.00
om/research/AU/Job=Hotel_Manager/Salary
Administrative Expenses
Insurance expense
Interest expense
Admin equipment depreciat
Office rent
General Manager
General Manager Assistant
Total
$370,339.00
$0.00
Master Budget
Assumptions
% Cost of Sales
Interest Rate pa
Mortgage
Fixed Assets (Startup)
Profit & Loss Statement
Sales
Less Cost of Sales
Gross Profit
Operating Expenses
Sales Manager
Advertising expenses
Marketing expenses
Sales Representative
General Manager
General Manager Assistant
Office rent
Admin Equip Depn
Interest expense
Insurance expense
Total Operating Expenses
Net Profit
January
February
March
86%
86%
86%
7%
7%
7%
$ 500,000 $ 500,000 $ 500,000
$ 1,000,000 $ 1,000,000 $ 1,000,000
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
518,940 $
448,773 $
70,167 $
6,667
6,667
4,167
3,805
10,333
4,278
10,000
833
2,917
2,500
52,167
18,000
$
$
$
$
$
$
$
$
$
$
$
$
485,460 $
419,820 $
65,640 $
6,667
6,667
4,167
3,805
10,333
4,278
10,000
833
2,917
2,500
52,167
13,473
$
$
$
$
$
$
$
$
$
$
$
$
396,800
343,148
53,652
6,667
6,667
4,167
3,805
10,333
4,278
10,000
833
2,917
2,500
52,167
1,485
April
May
June
July
August
86%
7%
$ 500,000 $
$ 1,000,000
86%
86%
86%
86%
7%
7%
7%
7%
500,000 $ 500,000 $ 500,000 $ 500,000
### $ 1,000,000 $ 1,000,000 $ 1,000,000
$
$
$
396,800 $
343,148 $
53,652 $
$
$
$
$
$
$
$
$
$
$
$
$
384,000 $
332,078 $
51,922 $
6,667
6,667
4,167
3,805
10,333
4,278
10,000
833
2,917
2,500
52,167
(245)
$
$
$
$
$
$
$
$
$
$
$
$
6,667
6,667
4,167
3,805
10,333
4,278
10,000
833
2,917
2,500
52,167
1,485
$
$
$
$
$
$
$
$
$
$
$
$
210,600 $
182,124 $
28,476 $
217,620
188,195
29,425
$
$
$
217,620
188,195
29,425
6,667
6,667
4,167
3,805
10,333
4,278
10,000
833
2,917
2,500
52,167
(23,691)
6,667
6,667
4,167
3,805
10,333
4,278
10,000
833
2,917
2,500
52,167
(22,742)
$
$
$
$
$
$
$
$
$
$
$
$
6,667
6,667
4,167
3,805
10,333
4,278
10,000
833
2,917
2,500
52,167
(22,742)
$
$
$
$
$
$
$
$
$
$
$
$
September
October
November
December
86%
7%
$ 500,000 $
$ 1,000,000
86%
86%
86%
7%
7%
7%
500,000 $ 500,000 $
500,000
### $ 1,000,000 $ 1,000,000
$
$
$
384,000
332,078
51,922
$
$
$
396,800
343,148
53,652
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
6,667
6,667
4,167
3,805
10,333
4,278
10,000
833
2,917
2,500
52,167
(245)
$
$
$
$
$
$
$
$
$
$
$
$
6,667
6,667
4,167
3,805
10,333
4,278
10,000
833
2,917
2,500
52,167
1,485
$
$
$
$
$
$
$
$
$
$
$
$
502,200 $
434,296 $
67,904 $
6,667
6,667
4,167
3,805
10,333
4,278
10,000
833
2,917
2,500
52,167
15,737
$
$
$
$
$
$
$
$
$
$
$
$
518,940 $
448,773 $
70,167 $
$
6,667 $
6,667 $
4,167 $
3,805 $
10,333 $
4,278 $
10,000 $
833 $
2,917 $
2,500 $
52,167 $
18,000 $
Total
4,629,780
4,003,776
626,004
80,000
80,000
50,000
45,665
124,000
51,339
120,000
10,000
35,000
30,000
626,004
0