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Silver Beach Tanning LLC
<br />Table 7.2: Break-even Analysis
<br />Break-even Analysis:
<br />Monthly Units Break-even 0
<br />Monthly Sales Break-even $0
<br />_Assumptions:
<br />Average Per -Unit Revenue $1.00
<br />Average Per -Unit Variable Cost $0.25
<br />Estimated Monthly Fixed Cost
<br />7.3 Projected Profit and Loss
<br />Table 7.3: Profit and Loss
<br />Profit and Loss (Income Statement)
<br />Pane 1
<br />FY2007
<br />FY2008
<br />FY2009
<br />Sales
<br />$150,201
<br />$195,251
<br />$240,308
<br />Direct Cost of Sales
<br />$6,828
<br />$8,875
<br />$10,923
<br />Other
<br />$0
<br />$0
<br />$0
<br />Total Cost of Sales
<br />$6,828
<br />$83875
<br />$10,923
<br />Gross Margin
<br />$143,373
<br />$186,376
<br />$2293385
<br />Gross Margin %
<br />95.45%
<br />95.45%
<br />95.45%
<br />Operating Exp ens es :
<br />Advertising/Promotion
<br />$3,600
<br />$3,600
<br />$3,600
<br />Legal and Accounting
<br />$1,800
<br />$1,800
<br />$1,800
<br />Repair and Maintence
<br />$1,200
<br />$1,200
<br />$1,200
<br />Payroll Expense
<br />$37,550
<br />$481813
<br />$60,077
<br />Payroll Burden
<br />$5,633
<br />$71322
<br />$9,012
<br />Depreciation
<br />$0
<br />$0
<br />$0
<br />Lamps
<br />$6,000
<br />$6,000
<br />$6,000
<br />Utilities, Water, Gas
<br />$600
<br />$600
<br />$600
<br />Insurance
<br />$1,800
<br />$0
<br />$0
<br />Rent
<br />$36,840
<br />$38,314
<br />$39,840
<br />Phone
<br />$1,800
<br />$1,800
<br />$1,800
<br />Electric (fixed cost)
<br />$4,200
<br />$4,200
<br />$4,200
<br />Total Operating Expenses
<br />------------
<br />$101,023
<br />------------
<br />$113,649
<br />------------
<br />$128,129
<br />Profit Before Interest and Taxes
<br />$42,351
<br />$72,727
<br />$101,256
<br />Interest Exp ens e Short-term
<br />$ 0
<br />$ 0
<br />$ 0
<br />Interest Expense Long-term
<br />$18,275
<br />$22,300
<br />$26,500
<br />Taxes Incurred
<br />$0
<br />$0
<br />$0
<br />Extraordinary Items
<br />$ 0
<br />$ 0
<br />$ 0
<br />Net Profit
<br />$24,076
<br />$50,427
<br />$74,756
<br />Net Profit/Sales
<br />16.03%
<br />25.83%
<br />31.11%
<br />Pane 1
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