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Schedule a: Sales plan				1st Quarter	2nd Quarter	3rd Quarter	4th Quarter	Year End
Weighted average sales price
Total Units								-
Credit sales, 100%								$0
NOTE: Actual A/R should be collected in 1st and 2nd Quarters.
Schedule b: Cash collections				1st Quarter	2nd Quarter	3rd Quarter	4th Quarter	Year End
From current quarter's sales								$0
From sales 1 quarter before				1,438,322				1,438,322
From sales 2 quarters before					1,027,373			1,027,373
	Total collections			$1,438,322	$1,027,373	$0	$0	$2,465,694
Schedule c: Purchases plan in units				1st Quarter	2nd Quarter	3rd Quarter	4th Quarter	Year End
Desired units in ending inventory								0
Plus units sold								-
Total needed				-	-	-	-	-
Less beginning inventory								-
	Required purchases			0	0	0	0	0
Schedule d: Purchases plan (dollars)				1st Quarter	2nd Quarter	3rd Quarter	4th Quarter	Year End
Weighted average unit cost
Desired ending inventory								$ -
Plus cost of goods sold								-
Total requirements				-	-	-	-	$0
Less beginning inventory								-
	Total purchases			$0	$0	$0	$0	$0
Note: Actual A/P should be paid in 1st Quarter only.
Schedule e: Cash pmts for purchases				1st Quarter	2nd Quarter	3rd Quarter	4th Quarter	Year End
From accounts payable (12/31)								$0
1st Quarter								-
2nd Quarter								-
3rd Quarter								-
4th Quarter								-
	Total payments			$0	$0	$0	$0	$0

				Unit Volume Sensitivity		----------->		0.0%
UNIT SALES		Actual				Forecast
Month	3rd Quarter	4th Quarter		1st Quarter	2nd Quarter	3rd Quarter	4th Quarter	1st Quarter
TOTAL	16,310	17,790		18,600	21,600	23,400	25,500	27,900
PID-B	16,310	16,011		16,182	17,928	18,252	18,615	19,251
PID-P	-	1,779		2,418	3,672	5,148	6,885	8,649
TOTAL	16,310	17,790		18,600	21,600	23,400	25,500	27,900
Sales Mix %				Sales Mix Sensitivity		----------->		0.0%
				3%	4%	5%	5%	4%
PID-B	100%	90%		87%	83%	78%	73%	69%
PID-P	0%	10%		13%	17%	22%	27%	31%
Unit selling price				Sales Price Sensitivity		----------->		0.0%
				-1.00%	-2.00%	-2.00%	-3.00%	-3.00%
PID-B	$ 215	$ 215		$ 213	$ 209	$ 204	$ 198	$ 192
PID-P		$ 380		$ 376	$ 369	$ 361	$ 350	$ 340
Unit cost				Unit Cost Sensitivity		----------->		$ -
PID-B	$ 160	$ 150		$ 150	$ 150	$ 150	$ 150	$ 150
PID-P		$ 220		$ 220	$ 220	$ 220	$ 220	$ 220
Wtd Average Sales Price		$ 231.50		$ 234.09	$ 235.81	$ 238.94	$ 239.38	$ 238.10
Wtd Average Unit Cost		$ 157.00		$ 159.10	$ 161.90	$ 165.40	$ 168.90	$ 171.70
Gross Profit %
	PID-B	30.2%		29.5%	28.1%	26.6%	24.4%	22.0%
	PID-P	42.1%		41.5%	40.3%	39.1%	37.2%	35.3%
	Wtd Average	32.2%		32.0%	31.3%	30.8%	29.4%	27.9%
Operating expenses				1st Quarter	2nd Quarter	3rd Quarter	4th Quarter	1st Quarter
Sales commissions		(% of sales price)		5.0%	5.0%	5.0%	5.0%	5.0%
Royalties		(% of sales price)		4.0%	4.0%	4.0%	4.0%	5.0%
Shipping & handling		(per unit)		$ 7.00	$ 7.00	$ 7.00	$ 9.00	$ 9.00
Wages and salaries		(quarterly)		$ 388,000	$ 400,000	$ 420,000	$ 425,000	$ 440,000
Rent		(quarterly)		$ 42,000	$ 42,000	$ 46,000	$ 46,000	$ 46,000
Utilities		(quarterly)		$ 8,700	$ 9,000	$ 9,200	$ 9,450	$ 9,700
Insurance expired		(quarterly)		$ 7,500	$ 7,500	$ 7,500	$ 7,500	$ 7,500
Depreciation		(quarterly)		$ 38,000	$ 40,000	$ 48,000	$ 52,000	$ 54,000
Other S&A		(quarterly)		$ 110,000	$ 120,000	$ 120,000	$ 130,000	$ 145,000
Advertising Campaign		(quarterly)		$ -	$ -	$ -	$ -	$ -
Fixed Assets Purchases		(quarterly)		$ -	$ 105,000	$ 20,000	$ 40,000	$ -
Dividends Declared		(quarterly)		$ 20,000	$ 20,000	$ 20,000	$ 20,000	$ 20,000
LOC Interest rate		(annual)		8%	8%	8%	8%	8%
Other Assumptions						SENSITIVITY SUMMARY RESULTS
Effective income tax rate				30%		NOI =		-
Ending cash balance per quarter				$40,000		Net Income =		-
Ending inventory as percentage						Line of Credit =		-
of next quarter's sales				65%
Percentage of purchases paid in:						Part 2: (B3a)
Current quarter				50%		Inventory Turnover =		0
Following quarter				50%		Part 2: (B3b)
Percentage of sales collected in:						Days Sales in acct. rec. =		ENTER FORMULA
Current quarter				40%
Following quarter				35%
Second following quarter				25%

finish the schedules with the following assumptions

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