BSBMGT517 Assessment

Nationl Camper Trailers - Budget July 2015 to June 2016

Sales of Trailers

Forecast Nos Jul-15 Aug-15 Sep-15 Oct-15 Nov-15 Dec-15 Jan-16 Feb-16 Mar-16 Apr-16 May-16 Jun-16

Dandenong 80 8 8 8 8 8 4 3 8 9 9 9 9 91 Caboolture 24 2 2 2 2 2 2 2 2 2 2 2 2 24 Expo Truck 48 4 4 4 4 4 3 2 4 4 4 4 4 45

14 14 14 14 14 9 7 14 15 15 15 15 160

Ave sale price $29,500 $413,000 $413,000 $413,000 $413,000 $413,000 $265,500 $206,500 $413,000 $442,500 $442,500 $442,500 $442,500 $4,720,000

Factory Manufacturing Ave Factory Cost Per Trailer $3,400

Raw materials 23% $14,168 $14,168 $14,168 $14,168 $14,168 $9,108 $7,084 $14,168 $15,180 $15,180 $15,180 $15,180 $161,920 Labour 61% $37,576 $37,576 $37,576 $37,576 $37,576 $24,156 $18,788 $37,576 $40,260 $40,260 $40,260 $40,260 $429,440 Factory costs * 7% $4,312 $4,312 $4,312 $4,312 $4,312 $2,772 $2,156 $4,312 $4,620 $4,620 $4,620 $4,620 $49,280 Repairs & Maintence 9% $5,544 $5,544 $5,544 $5,544 $5,544 $3,564 $2,772 $5,544 $5,940 $5,940 $5,940 $5,940 $63,360

$4,400 Factory COG's $61,600 $61,600 $61,600 $61,600 $61,600 $39,600 $30,800 $61,600 $66,000 $66,000 $66,000 $66,000 $704,000

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

Accessories 23% $26,404 $26,404 $26,404 $26,404 $26,404 $16,974 $13,202 $26,404 $28,290 $28,290 $28,290 $28,290 $301,760

Labour 56% $64,288 $64,288 $64,288 $64,288 $64,288 $41,328 $32,144 $64,288 $68,880 $68,880 $68,880 $68,880 $734,720

Factory costs * 8% $9,184 $9,184 $9,184 $9,184 $9,184 $5,904 $4,592 $9,184 $9,840 $9,840 $9,840 $9,840 $104,960

Repairs & Maintence 8% $9,184 $9,184 $9,184 $9,184 $9,184 $5,904 $4,592 $9,184 $9,840 $9,840 $9,840 $9,840 $104,960

Finishing costs 5% $5,740 $5,740 $5,740 $5,740 $5,740 $3,690 $2,870 $5,740 $6,150 $6,150 $6,150 $6,150 $65,600

$8,200 Assembly COG's $114,800 $114,800 $114,800 $114,800 $114,800 $73,800 $57,400 $114,800 $123,000 $123,000 $123,000 $123,000 $1,312,000

Average Trailers completed per month

Cost of the Expo Truck

Expenses

Staff Expenditure $16,000 $16,000 $16,000 $16,000 $16,000 $16,000 $16,000 $16,000 $16,000 $16,000 $16,000 $16,000 $192,000

Accomodation $8,000 $8,000 $8,000 $8,000 $8,000 $8,000 $8,000 $8,000 $8,000 $8,000 $8,000 $8,000 $96,000

Meal and entertainment $3,500 $3,500 $3,500 $3,500 $3,500 $3,500 $3,500 $3,500 $3,500 $3,500 $3,500 $3,500 $42,000

Cost of Trailer Transport $4,500 $4,500 $4,500 $4,500 $4,500 $4,500 $4,500 $4,500 $4,500 $4,500 $4,500 $4,500 $54,000

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

Costs of Expo Truck $32,750 $32,750 $32,750 $32,750 $32,750 $32,750 $32,750 $32,750 $32,750 $32,750 $32,750 $32,750 $393,000

Gross Margin $203,850 $203,850 $203,850 $203,850 $203,850 $119,350 $85,550 $203,850 $220,750 $220,750 $220,750 $220,750 $2,311,000

49% 49% 49% 49% 49% 45% 41% 49% 50% 50% 50% 50% 49%

Selling & administration Expenses

Advertising $18,000 $19,000 $21,000 $18,000 $18,000 $18,000 $18,000 $18,000 $18,000 $18,000 $18,000 $18,000 $220,000 Travel & Accomodation $8,000 $8,000 $8,000 $8,000 $8,000 $8,000 $7,000 $8,000 $8,000 $8,000 $8,000 $8,000 $95,000 Office Staff $46,500 $46,500 $46,500 $46,500 $46,500 $46,500 $46,500 $46,500 $46,500 $46,500 $46,500 $46,500 $558,000 Communications $4,000 $4,000 $4,000 $4,000 $4,000 $3,000 $3,000 $4,000 $4,000 $4,000 $4,000 $4,000 $46,000 Vehicle expenses $4,000 $4,000 $4,000 $4,000 $4,000 $3,000 $3,000 $3,000 $3,000 $3,000 $3,000 $3,000 $41,000 Depreciation $18,000 $19,000 $19,000 $19,000 $19,000 $19,000 $19,000 $20,000 $20,000 $21,000 $21,000 $21,000 $235,000 Insurance $4,000 $4,000 $4,000 $4,000 $4,000 $3,000 $3,000 $4,000 $4,000 $4,000 $4,000 $4,000 $46,000 Operating supplies $150 $150 $150 $150 $150 $150 $150 $150 $150 $150 $150 $150 $1,800 Rent $22,910 $22,910 $22,910 $22,910 $22,910 $22,910 $22,910 $22,910 $22,910 $22,990 $22,910 $22,910 $275,000 Office costs $1,000 $1,000 $1,000 $1,000 $1,000 $1,000 $1,000 $1,000 $1,000 $1,000 $1,000 $1,000 $12,000 Computer Expenses $2,000 $2,000 $2,000 $2,000 $2,000 $2,000 $2,000 $2,000 $2,000 $2,000 $2,000 $2,000 $24,000 Operating Expenses $128,560 $130,560 $132,560 $129,560 $129,560 $126,560 $125,560 $129,560 $129,560 $130,640 $130,560 $130,560 $1,553,800

Earnings before Interest, Tax & Dividends EBITDA $75,290 $73,290 $71,290 $74,290 $74,290 -$7,210 -$40,010 $74,290 $91,190 $90,110 $90,190 $90,190 $757,200