Item # Qty Allocate Products to the following branches using % below

Branch Accra Kumasi Tamale Wa

Products Quantity 25% 20% 30% 10%
Dispensers 1309 327.25 261.80 392.70 130.90
Cups 1194 298.50 238.80 358.20 119.40
Towels 1328 332.00 265.60 398.40 132.80
Pens 864 216.00 172.80 259.20 86.40
Tissues 1280 320.00 256.00 384.00 128.00
Soap 1006 251.50 201.20 301.80 100.60
Masks 851 212.75 170.20 255.30 85.10
Thermometer 1196 299.00 239.20 358.80 119.60
Sanitizers 1391 347.75 278.20 417.30 139.10
Buckets 1498 374.50 299.60 449.40 149.80
Wipes 1117 279.25 223.40 335.10 111.70
es using % below

Takoradi
15%
196.35
179.10
199.20
129.60
192.00
150.90
127.65
179.40
208.65
224.70
167.55
Practice Worksheets

2021 First Half - Sales and Profit Summary

(2021 - GHS Millions)

Jan Feb Mar Apr May Jun Total

Sales 275 179 270 296 461 290 1,771
Expenses 177 119 185 263 165 332 1,241
Profits 98 60 85 33 296 (42)
YTD Profits 98 158 243 276 572 530

% Sales Change -34.9% 50.8% 9.6% 55.7% -37.1%

% Expenses Change -32.8% 55.5% 42.2% -37.3% 101.2%
% Profits Change -38.8% 41.7% -61.2% 797.0% -114.2%
Average
295
207
 664329202.xlsx

Challenge:
Calculate and complete the 2021 Budget using the assumptions given in January and the quarterly growth

2021 Budget Pr

Jan Feb Mar 1st Q Total Apr May

Quarterly Inflation Rates >> 1.0% 3.0%

Gross Revenue
Revenue 1 150,000 151,500 153,015 454,515 157,605 162,334
Revenue 2 26,700 26,967 27,237 80,904 28,054 28,895
Gross Revenue 176,700 178,467 180,252 535,419 185,659 191,229

Cost of Goods Sold

Direct Cost 1 44,443 44,888 45,337 134,667 46,697 48,098
Direct Cost 2 1,200 1,212 1,224 3,636 1,261 1,299
Direct Cost 3 300 303 306 909 315 325
Cost of Goods Total 45,943 46,403 46,867 139,213 48,273 49,721
Gross Profit 130,757 132,064 133,385 396,206 137,387 141,508

Expenses
Expense 1 33,120 33,451 33,786 100,357 34,799 35,843
Expense 2 315 318 321 954 331 341
Expense 3 360 364 367 1,091 378 390
Expense 4 292 295 297 884 306 316
Expense 5 360 364 367 1,091 378 390
Expense 6 6,840 6,908 6,977 20,726 7,187 7,402
Expense 7 540 545 551 1,636 567 584
Expense 8 1,260 1,273 1,285 3,818 1,324 1,364
Expense 9 4,140 4,181 4,223 12,545 4,350 4,480
Expense 10 38,880 39,269 39,661 117,810 40,851 42,077
Expense 11 1,980 2,000 2,020 6,000 2,080 2,143
Expense 12 2,340 2,363 2,387 7,090 2,459 2,532
Expense 13 900 909 918 2,727 946 974
Expense 14 1,620 1,636 1,653 4,909 1,702 1,753
Expense 15 540 545 551 1,636 567 584
Expense 16 297 300 303 900 312 321
Total Expenses 93,784 94,721 95,669 284,174 98,539 101,495

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 664329202.xlsx

Net Profit 36,973 37,343 37,716 112,032 38,848 40,013

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 664329202.xlsx

nuary and the quarterly growth rates

2021 Budget Projections

Jun 2nd Q Total Jul Aug Sep 3rd Q Total Oct Nov Dec

2.0% 3.0%

167,204 487,143 170,548 173,959 177,438 521,944 182,761 188,244 193,891

29,762 86,711 30,357 30,965 31,584 92,906 32,531 33,507 34,513
196,966 573,854 200,905 204,923 209,022 614,850 215,292 221,751 228,404

49,540 144,335 50,531 51,542 52,573 154,646 54,150 55,774 57,448

1,338 3,897 1,364 1,392 1,420 4,176 1,462 1,506 1,551
334 974 341 348 355 1,044 366 376 388
51,212 149,206 52,237 53,281 54,347 159,865 55,978 57,657 59,387
145,753 424,648 148,668 151,642 154,675 454,985 159,315 164,094 169,017

36,919 107,561 37,657 38,410 39,178 115,245 40,354 41,564 42,811

351 1,023 358 365 373 1,096 384 395 407
401 1,169 409 418 426 1,253 439 452 465
325 947 332 338 345 1,015 355 366 377
401 1,169 409 418 426 1,253 439 452 465
7,624 22,214 7,777 7,933 8,091 23,801 8,334 8,584 8,841
602 1,754 614 626 639 1,879 658 678 698
1,405 4,092 1,433 1,461 1,490 4,384 1,535 1,581 1,629
4,615 13,445 4,707 4,801 4,897 14,406 5,044 5,196 5,351
43,339 126,267 44,206 45,090 45,992 135,288 47,372 48,793 50,257
2,207 6,430 2,251 2,296 2,342 6,890 2,412 2,485 2,559
2,608 7,599 2,661 2,714 2,768 8,142 2,851 2,937 3,025
1,003 2,923 1,023 1,044 1,065 3,132 1,097 1,129 1,163
1,806 5,261 1,842 1,879 1,916 5,637 1,974 2,033 2,094
602 1,754 614 626 639 1,879 658 678 698
331 965 338 344 351 1,033 362 373 384
104,540 304,573 106,631 108,763 110,938 326,332 114,267 117,695 121,225

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 664329202.xlsx

41,214 120,075 42,038 42,879 43,736 128,653 45,048 46,400 47,792

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 664329202.xlsx

4th Q Total Annual Total

564,896 2,028,498
100,551 361,073
665,447 2,389,570

167,372 601,020
4,519 16,228
1,130 4,057
173,021 621,305
492,426 1,768,265

124,729 447,892
1,186 4,260
1,356 4,868
1,098 3,943
1,356 4,868
25,759 92,499
2,034 7,303
4,745 17,039
15,591 55,987
146,421 525,787
7,457 26,776
8,812 31,645
3,389 12,171
6,101 21,908
2,034 7,303
1,118 4,016
353,186 1,268,265

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 664329202.xlsx

139,240 500,000

Page 10