Fixed Costs

Cost Category

Annual Expenses

% of Sales Plan

Staffing (payroll or wages)

$51,616.00

12.9%

Payroll taxes

$11,508.00

2.9%

Rent

$31,200.00

7.8%

Utilities (fuel, electric, water)

$3,720.00

0.9%

Maintenance and repairs

$1,200.00

0.3%

Security

n/a

n/a

Telephone

$359.88

0.09%

Internet

$359.88

0.09%

Owners Withdrawal

$120,000.00

30%

POS system maintenance/

n/a

n/a

Insurance (Workmans Comp &

$1,320.00

0.3%

content insurance)
Office Supplies and postage

$180.00

0.05%

Travel and entertainment

$600.00

0.15%

Accounting/bookkeeping

$840.00

0.2%

Banking services

n/a

n/a

Loan Payment

$15,020.00

3.8%

Miscellaneous (website, adobe)

$360.00

0.1%

Total all expenses

$240,683.76

60.2%

software updates