BSBMGT517 Assessment

Nationl Camper Trailers - 8 month Profit and Loss (July -15 to Feb - 16) Budget for (Mar to June 16) Forecast Year

End

Sales of Trailers

Forecast No. of Trailers Jul-15 Aug-15 Sep-15 Oct-15 Nov-15 Dec-15 Jan-16 Feb-16 YTD Actual YTD Budget Variance Mar-16 Apr-16 May-16 Jun-16 30-Jun-16

Dandenong 80 6 11 3 3 7 2 6 8 46 55 (9) 9 9 9 9 82

Caboolture 24 2 3 2 1 2 1 1 3 15 16 (1) 2 2 2 2 23

Expo Truck 48 5 5 3 2 1 1 2 2 21 29 (8) 4 4 4 4 37

13 19 8 6 10 4 9 13 82 100 (18) 15 15 15 15 142

Ave sale price $29,500 $383,500 $560,500 $236,000 $177,000 $295,000 $118,000 $265,500 $383,500 $2,419,000 $2,950,000 -$531,000 $442,500 $442,500 $442,500 $442,500 $4,189,000

Factory Manufacturing Ave Factory Cost Per Trailer $3,400

Raw materials $13,156 $19,228 $8,096 $6,072 $10,120 $4,048 $9,108 $13,156 $82,984 $101,200 -$18,216 $15,180 $15,180 $15,180 $15,180 $143,704

Labour $36,300 $36,250 $36,250 $36,000 $35,150 $34,200 $33,100 $35,830 $283,080 $268,400 $14,680 $40,260 $40,260 $40,260 $40,260 $444,120

Factory costs * $4,004 $5,852 $2,464 $1,848 $3,080 $1,232 $2,772 $4,004 $25,256 $30,800 -$5,544 $4,620 $4,620 $4,620 $4,620 $43,736

Repairs & Maintence $5,148 $7,524 $3,168 $2,376 $3,960 $1,584 $3,564 $5,148 $32,472 $39,600 -$7,128 $5,940 $5,940 $5,940 $5,940 $56,232

Factory COG's $58,608 $68,854 $49,978 $46,296 $52,310 $41,064 $48,544 $58,138 $423,792 $440,000 -$16,208 $66,000 $66,000 $66,000 $66,000 $687,792

Assembly & Fitout Ave Assembly Cost Per Trailer $9,200

Accessories 23% $24,518 $35,834 $15,088 $11,316 $18,860 $7,544 $16,974 $24,518 $154,652 $188,600 -$33,948 $28,290 $28,290 $28,290 $28,290 $267,812

Labour 56% $59,696 $87,248 $36,736 $27,552 $45,920 $18,368 $41,328 $59,696 $376,544 $459,200 -$82,656 $68,880 $68,880 $68,880 $68,880 $652,064

Factory costs * 8% $8,528 $12,464 $5,248 $3,936 $6,560 $2,624 $5,904 $8,528 $53,792 $65,600 -$11,808 $9,840 $9,840 $9,840 $9,840 $93,152

Repairs & Maintence 8% $8,528 $12,464 $5,248 $3,936 $6,560 $2,624 $5,904 $8,528 $53,792 $65,600 -$11,808 $9,840 $9,840 $9,840 $9,840 $93,152

Finishing costs 5% $5,330 $7,790 $3,280 $2,460 $4,100 $1,640 $3,690 $5,330 $33,620 $41,000 -$7,380 $6,150 $6,150 $6,150 $6,150 $58,220

$8,200 Assembly COG's $106,600 $155,800 $65,600 $49,200 $82,000 $32,800 $73,800 $106,600 $672,400 $820,000 -$147,600 $123,000 $123,000 $123,000 $123,000 $1,164,400

Average Trailers completed per month

Cost of the Expo Truck

Expenses

Staff Expenditure $16,500 $16,200 $15,890 $16,199 $15,100 $16,200 $16,000 $16,350 $128,439 $145,000 -$16,561 $17,000 $17,000 $17,000 $17,000 $196,439

Accomodation $8,528 $12,464 $5,248 $3,936 $6,560 $2,624 $5,904 $8,528 $53,792 $75,000 -$21,208 $8,000 $8,000 $8,000 $8,000 $85,792

Meal and entertainment $3,500 $3,500 $3,500 $3,500 $3,500 $3,500 $3,500 $3,500 $28,000 $30,000 -$2,000 $3,300 $3,300 $3,300 $3,300 $41,200

Cost of Trailer Transport $4,500 $4,400 $4,300 $4,610 $4,500 $4,500 $4,400 $4,500 $35,710 $33,000 $2,710 $4,500 $4,500 $4,500 $4,500 $53,710

Trailer transport insurance $750 $750 $750 $750 $750 $750 $750 $750 $6,000 $6,000 $0 $750 $750 $750 $750 $9,000

Costs of Expo Truck $33,778 $37,314 $29,688 $28,995 $30,410 $27,574 $30,554 $33,628 $251,941 $289,000 -$37,059 $33,550 $33,550 $33,550 $33,550 $386,141

Gross Margin $184,514 $298,532 $90,734 $52,509 $130,280 $16,562 $112,602 $185,134 $1,070,867 $1,428,000 -$357,133 $219,950 $219,950 $219,950 $219,950 $1,950,667

48% 53% 38% 30% 44% 14% 42% 48% 44% 48% 50% 50% 50% 50% 47%

Selling & administartion Expenses

Advertising $16,500 $16,200 $15,890 $16,199 $15,100 $16,200 $16,000 $16,350 128,439 120,000 $8,439 $18,000 $18,000 $18,000 $18,000 $200,439 Travel & Accomodation $6,500 $6,200 $5,890 $6,199 $5,100 $6,200 $6,000 $6,350 48,439 55,000 -$6,561 $6,500 $6,500 $6,500 $6,500 $74,439 Office Staff $36,300 $36,250 $36,250 $37,000 $41,250 $41,250 $41,250 $42,500 312,050 280,000 $32,050 $46,500 $46,500 $46,500 $46,500 $498,050 Communications $5,330 $7,790 $3,280 $2,460 $4,100 $1,640 $3,690 $5,330 33,620 30,100 $3,520 $3,800 $3,800 $3,800 $3,800 $48,820 Vehicle expenses $3,512 $3,200 $3,819 $3,199 $3,100 $3,200 $3,416 $3,148 26,594 27,500 -$906 $3,400 $3,400 $3,400 $3,400 $40,194 Depreciation $19,583 $19,583 $19,583 $19,583 $19,583 $19,583 $19,583 $19,583 156,664 156,664 $0 $19,583 $19,583 $19,583 $19,583 $234,996 Insurance $3,512 $3,200 $3,819 $3,199 $3,819 $3,199 $3,100 $3,200 27,048 27,500 -$452 $3,400 $3,400 $3,400 $3,400 $40,648 Operating supplies $120 $130 $10 $300 $228 $122 $130 $140 1,180 1,200 -$20 $150 $150 $150 $150 $1,780 Rent $22,916 $22,916 $22,916 $22,916 $22,916 $22,916 $22,916 $22,916 183,328 183,350 -$22 $22,916 $22,916 $22,916 $22,916 $274,992 Office costs $950 $980 $1,521 $1,200 $650 $600 $1,250 $989 8,140 8,000 $140 $1,000 $1,000 $1,000 $1,000 $12,140 Computer Expenses $2,100 $1,950 $1,980 $2,300 $2,450 $2,100 $1,800 $900 15,580 16,000 -$420 $2,000 $2,000 $2,000 $2,000 $23,580

$117,323 $118,399 $114,958 $114,555 $118,296 $117,010 $119,135 $121,406 $941,082 $905,314 $35,768 $127,249 $127,249 $127,249 $127,249 $1,450,078

Net Profit Before Taxes $67,191 $180,133 -$24,224 -$62,046 $11,984 -$100,448 -$6,533 $63,728 $129,785 $522,686 -$392,901 $92,701 $92,701 $92,701 $92,701 $500,589