BALDWIN BICYCLE

Additional CM
SP
DM
DL
V.OH
Additional CM
SP. Order
Total Additional CM

SP
Total VC
CM Lost
Units
Total CM Lost
Cost of Sales
V.OH
F.OH
Total OH
DL
DM
DM pu

92.29
39.8
19.6
9.8
23.09
25000
577250
Using HV CostUsing BD cost
110.1
110.1
69.2
66.55
40.9
43.5
3000
3000
122552
130488
8045000.0
968151.8
1470000.0
2438151.8
1936303.6
3670544.6

9.8

19.6
37.15
66.55

Cost of Capital is assumed at

DM
WIP
FG
FG (HV)
Acc Rec

14%
23217
7630
4844
40367
26918
102975

Additional CM
less: CM LOST
less: Cost of Capital
Net Additional CM

577250
130488
102975
343787
Existing
Units

Sales
VC
CM

Sp.Order
Units

95791

10541848
6375336
4166512

25000

2307250
1730000
577250

Total
12849098
8105336
4743762

Additional Cost of Capital

FC
Other Expenses
Profit

0
1470000
2354000
342512

102975

474275
Existing Profit
Change in Profit

102975
1470000
2354000
816787
473000
343787