% Profit/Sales

24%

Profit / Sales
$ 1,180,000 $ 5,000,000

Sales - Cost of Sales

$ 5,000,000 $ 3,820,000

Production Costs + Cost of Sales +

$ 3,050,000 $ 180,000

Materials + Labor + Overhead

$ 2,000,000 $ 250,000 $ 800,000
 ROI
7%

X RONA
29%

Sales /
$ 5,000,000

Working Capital +
$ 15,090,000

Adminstrative Costs + Taxes Inventory + Accounts Receivable +

$ 500,000 $ 90,000 $ 15,000,000 $ 90,000
 Net Investment
$ 17,356,000

Permanent Investment - Initial Debt

$ 2,300,000 $ 34,000

Cash - Current Liabilities

$ 4,000 $ 4,000
 P Q P
Price 90 100 15
Material Cost 45 40 60
Profit/Product 45 60
Labor/Machine Time 60 50 P
15
Q P 1500
Sales 5000 5400 $ 10,400.00
Material Cost 2000 2700 $ 4,700.00

$ 5,700.00
Conversion costs $ 6,000.00
GM/Product
PROFIT/LOSS $ (300.00) Bottlenecks

P Q Profit/min
Sales $ 9,000.00 $ 3,000.00 $ 12,000.00
Material Cost 4500 1200 $ 5,700.00

$ 6,300.00
Conversion costs $ 6,000.00

PROFIT/LOSS $ 300.00
 Q Available time
30 2400
1500 900

Q Available time
30 2400
30 900

P Q
45 60
15 15

$ 3.00 $ 4.00