M4A2: Administrative Costs

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ITEM NO.of Item Sold/Day Cost per Item Jan Feb Mar Apr May June July August September October November December
Coffee 40 $2.00 $2,160 $1,920 $2,160 $2,080 $2,160 $2,080 $2,160 $2,160 $2,080 $2,160 $2,080 $2,160
Espresso 20 $3.00 $1,620 $1,440 $1,620 $1,560 $1,620 $1,560 $1,620 $1,620 $1,560 $1,620 $1,560 $1,620
Scones 15 $4.00 $1,620 $1,440 $1,620 $1,560 $1,620 $1,560 $1,620 $1,620 $1,560 $1,620 $1,560 $1,620
Bear Claw 20 $1.50 $810 $720 $810 $780 $810 $780 $810 $810 $780 $810 $780 $810
Total Monthly Revenue $6,210 $5,520 $6,210 $5,980 $6,210 $5,980 $6,210 $6,210 $5,980 $6,210 $5,980 $6,210
TotalAnnual Returns $72,910
Cost Drivers
DIRECT MATERIALS' COSTS Monthly Costs Jan Feb Mar Apr May June July August September October November December
Roasted Coffee $90 $90 $90 $90 $90 $90 $90 $90 $90 $90 $90 $90 $90
Sugar $69 $69 $69 $69 $69 $69 $69 $69 $69 $69 $69 $69 $69
Milk $206.40 $206.40 $206.40 $206.40 $206.40 $206.40 $206.40 $206.40 $206.40 $206.40 $206.40 $206.40 $206.40
TOTAL DIRECT MONTHLY MATERIAL'S COSTS $365.40 $365.40 $365.40 $365.40 $365.40 $365.40 $365.40 $365.40 $365.40 $365.40 $365.40 $365.40
TOATAL ANNUAL COST $4,384.40
DIRECTt LABOR COSTS Monthly Costs Jan Feb Mar Apr May June July August September October November December
Waiter $720 $720 $720 $720 $720 $720 $720 $720 $720 $720 $720 $720 $720
Counter Waiter $480 $480 $480 $480 $480 $480 $480 $480 $480 $480 $480 $480 $480
TOTAL DIRECT MONTHLY MATERIAL'S COSTS $1,200 $1,200 $1,200 $1,200 $1,200 $1,200 $1,200 $1,200 $1,200 $1,200 $1,200 $1,200
TOTAL ANNUAL COST $14,400
OVERHEAD COSTS Monthly Costs Jan Feb Mar Apr May June July August September October November December
Rent $650 $650 $650 $650 $650 $650 $650 $650 $650 $650 $650 $650 $650
Insurance Cover $400 $400 $400 $400 $400 $400 $400 $400 $400 $400 $400 $400 $400
Electricity $200 $200 $200 $200 $200 $200 $200 $200 $200 $200 $200 $200 $200
Water $250 $250 $250 $250 $250 $250 $250 $250 $250 $250 $250 $250 $250
TOTAL MONTHLY OVERHEAD COSTS $1,500 $1,500 $1,500 $1,500 $1,500 $1,500 $1,500 $1,500 $1,500 $1,500 $1,500 $1,500
TOTAL ANNUAL OVERHEAD COST $18,000
Gross Profit
Total Annual returns $72,910
Total Annual Costs $36,784.40
Net Profit $36,125.60

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