Linked Spreadsheets

Information Systems
Operations Management
Keywords
Regional Search Proportions
Online Awareness
Order Processing & Fulfillment Costs
IS and IT Costs
Aggregate Production Place Year 1

Aggregate Production Place Year 1 w/ SOLVER
Marketing

Machines
Labor
Salaries & Positions (Years 1-5)
BASE CASE
Push Strategies
Pull Strategies
Free Pops Calculations
Word of Mouth
CSR
Promotion Schedule (Years 1-5)
Segmentation
Purchase Intent
ACV
ACV w/ pie charts
Sales Volume per Channel
Contribution Margin
Breakeven
Total Impressions
Northeast segmented BASES Yr 1
Northeast & West segmented BASES Yr 4
Northeast & West segmented BASES Yr 5
Finance
ASSUMPTIONS
INCOME STATEMENT
BALANC SHEET
CASH FLOW
RESULTS
COGS
Direct Materials
Demand
Order Quantities
Inventory Parameters
Raw Materials
WIP
Finished Goods
Individual Income Statements (Years 1-5)
Individual Balance Sheets (Years 1-5)
MK Units
Inventory
KEYWORDS
Changeable
Results
Keyword: Ice Popsicle

Organic Search
Number of Monthly Visitors
CTR (assuming website grader score of 25)
Number of months per Year (assuming our score stays the same)
Number of Visitors
Internet Marketing (Pay/Click)
Annual amount spent per keyword
Min CPC
Max CPC
Average CPC
Number of Visitors
Banner Ad
$$ Spent
$5 / 1,000 Impressions
CTR
Number of Visitors
60
13.90%
12
100
405
0.38
1.1
0.74
547
6,000
1200
0.5%
6,000
Keyword: Children Probiotics

Organic Search
Number of Visitors
30
13.90%
12
50

Min CPC
Max CPC
Average CPC
Number of Visitors
202
2.04
2.87
2.455
82
Banner Ad
$$ Spent
6,000
1200
CTR
Number of Visitors
0.5%
6,000
Keyword: Sinus Infection

Organic Search
Number of Visitors
2940
13.90%
12
4904

Min CPC
Max CPC
Average CPC
Number of Visitors
19,827
0.68
1.01
0.845
23463
Banner Ad
$$ Spent
CTR
Number of Visitors
6,000
1200
0.5%
6,000
Keyword: Children Vitamins

Organic Search
Number of Visitors
Min CPC
Max CPC
Average CPC
Number of Visitors
Banner Ad
$$ Spent
CTR
Number of Visitors
150
13.90%
12
250
1,012
1.17
1.62
1.395
725
6,000
1200
0.5%
6,000
Keyword: Children Health

Organic Search
Number of Visitors
1560
13.90%
12
2602

Min CPC
Max CPC
Average CPC
Number of Visitors
10,520
1.42
2.13
1.775
5927
Banner Ad
$$ Spent
CTR
Number of Visitors
6,000
1200
0.5%
6,000
Keyword: Healthy Treat

Organic Search
Number of Visitors
60
13.90%
12
100

Min CPC
Max CPC
Average CPC
Number of Visitors
405
0.72
0.99
0.855
473
Banner Ad
$$ Spent
6,000
1200
CTR
Number of Visitors
0.5%
6,000
Keyword: Strong Bones

Organic Search
Number of Visitors
Min CPC
Max CPC
Average CPC
Number of Visitors
Banner Ad
$$ Spent
CTR
Number of Visitors
90
13.90%
12
150
607
1.07
1.46
1.265
480
6,000
1200
0.5%
6,000
Keyword: Healthy Teeth

Organic Search
Number of Visitors
Min CPC
Max CPC
Average CPC
Number of Visitors
Banner Ad
$$ Spent
CTR
Number of Visitors
300
13.90%
12
500
2,023
1.09
1.53
1.31
1544
6,000
1200
0.5%
6,000
YEARS 1-3
NORTHEAST only
Ice Popsicle
Children Health
Children Probiotics
Healthy Treat
Sinus Infection
Strong Bones
Children Vitamins
Healthy Teeth
Total
Annual Visitors
100
2602
50
100
4904
150
250
500
8657
Organic Search
Adjusted Annual Visitors
% of Costs
20
519
10
20
979
30
50
100
1.16%
30.06%
0.58%
1.16%
56.65%
1.73%
2.89%
5.78%
1727
YEARS 4-5
NORTHEAST only
Ice Popsicle
Children Health
Children Probiotics
Healthy Treat
Sinus Infection
Strong Bones
Children Vitamins
Healthy Teeth
Total
Organic Search
Annual Visitors Adjusted Annual Visitors
% of Costs
100
20
2602
519
50
10
100
20
4904
979
150
30
250
50
500
100
8657
1.16%
30.06%
0.58%
1.16%
56.65%
1.73%
2.89%
5.78%
1727
YEARS 4-5
WEST
Ice Popsicle
Children Health
Children Probiotics
Healthy Treat
Sinus Infection
Strong Bones
Children Vitamins
Healthy Teeth
Total
Organic Search
Annual Visitors Adjusted Annual Visitors
% of Costs
100
30
2602
775
50
15
100
30
4904
1461
150
45
250
75
500
149
8657
2579
1.16%
30.06%
0.58%
1.16%
56.65%
1.73%
2.89%
5.78%
NORTHEAST only
Money Allocation
$
404.62
$
10,520.23
$
202.31
$
404.62
$
19,826.59
$
606.94
$
1,011.56
$
2,023.12
$
35,000.00
Internet Marketing
Average CPC Annual Visitors Adjusted Annual Visitors
0.74
547
109
1.775
5927
1126
2.455
82
16
0.855
473
90
0.845
23463
4458
1.265
480
91
1.395
725
138
1.31
1544
293
33242
6321
NORTHEAST only
Internet Marketing
Money Allocation Average CPC Annual Visitors Adjusted Annual Visitors
$
157.56
0.74
547
109
$
4,096.58
1.775
5927
1183
$
78.78
2.455
82
16
$
157.56
0.855
473
94
$
7,720.47
0.845
23463
4682
$
236.34
1.265
480
96
$
393.90
1.395
725
145
$
787.80
1.31
1544
308
$
13,629.00
33242
6633
WEST
Internet Marketing
Money Allocation Average CPC Annual Visitors Adjusted Annual Visitors
$
247.06
0.74
547
163
$
6,423.65
1.775
5927
1766
$
123.53
2.455
82
25
$
247.06
0.855
473
141
$
12,106.12
0.845
23463
6990
$
370.60
1.265
480
143
$
617.66
1.395
725
216
$
1,235.32
1.31
1544
460
$
21,371.00
33242
9904
Year 1
NORTHEAST only
Source
Organic Search (costs to maintain website)
Pay/Click
Banner Ad
Total
Non-target market Visitors
Net Annual Visitors
Net New Annual Visitors in our Market
Target Market
Online Product Awareness
Year 3
NORTHEAST only
Source
Pay/Click
Banner Ad
Total
Net Annual Visitors
Target Market
Year 4
NORTHEAST only
Source
Pay/Click
Banner Ad
Total
Net Annual Visitors
Target Market
Yearly Cost ($)

Number of Visitors
3,000
1727
35,000
6,321
6,000
6,000
44,000
14,049
90.00%
already accounted for

14,049
12,644
3,927,591
0.322%
Yearly Cost ($)

Number of Visitors
3,000
1727
35,000
6,321
6,000
6,000
44,000
14,049
80.00%

14,049
11,239
3,927,591
0.286%
Yearly Cost ($)

Number of Visitors
3,000
1727
35,000
6,321
6,000
6,000
44,000
14,049
75.00%
3,927,591
0.268%

14,049
10,536
Year 5
NORTHEAST only
Source
Pay/Click
Banner Ad
Total
Net Annual Visitors
Target Market
Yearly Cost ($)

Number of Visitors
3,000
1727
35,000
6,321
6,000
6,000
44,000
14,049
70.00%
3,927,591
0.250%

14,049
9,834
Cost/Visit ($)
$
1.74
$
5.54
$
1.00
$
3.13
Year 2
NORTHEAST only
Source
Pay/Click
Banner Ad
Total
Net Annual Visitors
Target Market
Yearly Cost ($)

3,000
35,000
6,000
44,000
85.00%
3,927,591
0.304%
Cost/Visit ($)
$
1.74
$
5.54
$
1.00
$
3.13
Cost/Visit ($)
$
1.74
$
5.54
$
1.00
$
3.13
Year 4
WEST only
Source
Pay/Click
Banner Ad
Total
Net Annual Visitors
Target Market
Yearly Cost ($)

3,000
21,371
6,000
30,371
75.00%
5,864,044
0.236%
Cost/Visit ($)
$
1.74
$
5.54
$
1.00
$
3.13
Year 5
WEST
Source
Pay/Click
Banner Ad
Total
Net Annual Visitors
Target Market
Yearly Cost ($)

3,000
35,000
6,000
44,000
70.00%
5,864,044
0.221%
Number of Visitors
1727
6,321
6,000
14,049
Cost/Visit ($)
$
1.74
$
5.54
$
1.00
$
3.13

14,049
11,941
Number of Visitors
2579
9,904
6,000
18,482.83
18,483
13,862
Cost/Visit ($)
$
1.16
$
2.16
$
1.00
$
1.64
Number of Visitors
2579
9,904
6,000
18,483
18,483
12,938
Cost/Visit ($)
$
1.16
$
3.53
$
1.00
$
2.38
YEAR 1
Sales price
Web Store (@ 7%)
Processing Subtotal
$23.96
$1.68
$1.68
Webstore (@ 4 boxes)
Costs per box
Online CM
Number of Boxes sold
1.99 Costs per 4

$1.11
$7.95
YEAR 2
Sales price
Web Store (@ 7%)
Processing Subtotal
$23.96
$1.68
$1.68
Costs per box
Online CM
1.97 Costs per 4

$1.19
$7.86
YEAR 3
Sales price
Web Store (@ 7%)
Processing Subtotal
$23.96
$1.68
$1.68
Costs per box
Online CM
1.89 Costs per 4

$1.50
$7.56
YEAR 4
Sales price
Web Store (@ 7%)
Processing Subtotal
$23.96
$1.68
$1.68
Costs per box
Online CM
1.75 Costs per 4

$2.05
$7.00
YEAR 5
Sales price
Web Store (@ 7%)
Processing Subtotal
Costs per box
Online CM
$23.96
$
1.69 Costs per 4

$2.30
4
$1.68
$1.68
$6.75
Storage
Pick & Pack Shipping
(.65 cubic ft per 4 boxes)
$
0.98
$0.75
$4.75
2.06
Weight
Fulfillment Subtotal
(@ 8.24 lbs per 4 boxes)
$6.75 $
13.23
$8.24
Storage
$
0.98
$0.75
$4.75
Weight
(@ 8.24 lbs per boxes)
$6.75 $
13.23
Storage
$
0.98
$0.75
$4.75
Weight
$6.75 $
13.23
Storage
$
0.98
$0.75
$4.75
Weight
$6.75 $
13.23
Storage
Weight
0.98
$0.75
$4.75
$6.75 $
13.23
Total
$14.91
Total
$14.91
Total
$14.91
Total
$14.91
Total
$14.91
IS and IT Budget
laptop
brand
HP Touch Smart
300z series
HP HDX 16t
Premium Series
server
HP Proliant ML 350
operating system
Windows 7 Ultimate $
office professional
suite
$
pc
office suite
internet service provider
Symantec Norton
Antivirus
HP officejet Pro
8500
Motorola Moto
W755
Verizon
Cisco Systems
Kensington Smart
Socket
Verizon set up fee
(3 yr contract)
back up
adding extra phone

and computer lines
monthly fee
Mozy
antivirus/anti-spyware
printer
cell phone
cell phone plan
switch
surge protector
hand held scanner

printer paper
wires
computer cleaner
ERP System
web hosting
domain name
web publisher
office phones
toner
computer consultant
socket cordless 7e
hp plain paper
Ethernet and phone
cables
falcon computer
care kit
Enterprise 21
godaddy (3 yr
contract)
godaddy
Adobe web
premium
rca 25204 re1
hp printer ink
none- wage per
hour
price/unit
quantity
year 0
total cost
799.99
3 $ 2,399.97
899.99
2 $ 1,799.98
$ 1,509.00
1 $ 1,509.00
219.00
5 $ 1,095.00
499.99
3 $ 1,499.97
54.18
5 $
270.90
369.99
2 $
739.98
$
$
$
89.99
359.88
119.99
5 $
0 $
1 $
449.95
119.99
38.24
6 $
229.44
89.99
1 $
89.99
$
$
$
75.00
189.99
4.95
10 $
0 $
0 $
750.00
-
$
$
198.00
4.00
3 $
100 $
594.00
400.00
3.00
20 $
60.00
$
7.00
$ 35,000.00
5 $
35.00
1 $ 35,000.00
$
$
12.74
14.99
0 $
1 $
14.99
$
$
$
600.00
80.00
56.00
1 $
7 $
12 $
600.00
560.00
672.00
100.00
0 $
CTO
website manager
TV
adobe
waged worker
waged worker
Samsung 40''
system bundle
Photoshop
$ 70,000.00
$ 37,500.00
0 $
0 $
$
$
1 $
998.00
1 $
999.00
$ 50,887.16
998.00
999.00
total
quantity
year 1
total cost
year 2
quantity
total cost
year 3
quantity
total cost
0 $
0 $
3 $ 2,399.97
0 $
0 $
1 $
0 $
0 $
1 $ 1,509.00
0 $
0 $
4 $
876.00
0 $
0 $
2 $
999.98
0 $
0 $
4 $
216.72
0 $
0 $
1 $
369.99
899.99
0 $
5 $ 1,799.40
0 $
-
0 $
0 $ 1,799.40
0 $
-
4 $
359.96
4 $ 3,238.92
1 $
119.99
0 $
0 $
4 $
152.96
0 $
0 $
0 $
0 $
12 $ 2,279.88
5 $
24.75
1 $
75.00
12 $ 2,279.88
5 $
24.75
8 $
600.00
12 $ 2,279.88
9 $
44.55
0 $
0 $
0 $
130 $
520.00
2 $
160 $
396.00
640.00
0 $
2 $
6.00
10 $
30.00
0 $
0 $
5 $
0 $
35.00
-
9 $
0 $
63.00
-
12 $
1 $
152.88
14.99
12 $
1 $
152.88
14.99
12 $
1 $
152.88
14.99
0 $
0 $
0 $
0 $
1 $
6 $
80.00
336.00
0 $
12 $
12 $
960.00
672.00
96 $ 9,600.00
100 $ 10,000.00
50 $ 5,000.00
0 $
0 $
total
0 $
0 $
$ 13,871.90
0 $
0 $
total
0 $
0 $
$ 15,323.90
1 $ 70,000.00
0 $
-
total
1 $
998.00
0 $
$ 92,994.78
year 4
quantity
total cost
year 5
quantity total cost
Years 1- 5 costs
423554.6
6 $
4,799.94
0 $
2 $
1,799.98
0 $
0 $
0 $
8 $
1,752.00
0 $
4 $
1,999.96
0 $
8 $
433.44
0 $
0 $
1 $
369.99
2 $
2 $
0 $
179.98
3,958.68
-
0 $
0 $
0 $
3,958.68
-
6 $
229.44
2 $
76.48
1 $
89.99
0 $
10 $
12 $
12 $
750.00
2,279.88
59.40
2 $
12 $
12 $
150.00
2,279.88
59.40
0 $
180 $
720.00
0 $
210 $
840.00
5 $
15.00
4 $
12.00
12 $
0 $
84.00
-
12 $
0 $
84.00
-
12 $
1 $
152.88
14.99
12 $
1 $
152.88
14.99
1 $
2 $
16 $
600.00
160.00
896.00
0 $
2 $
24 $
160.00
1,344.00
20 $
2,000.00
20 $
2,000.00
total
1 $ 70,000.00
1 $ 37,500.00
1 $ 70,000.00
1 $ 37,500.00
0 $
1 $
999.00
$ 131,474.56
0 $
0 $
$ 119,002.30
total
Impressions*
Year 1
Farmers' Markets
Baseball games
Walk-A-Thons
Fairs and Festivals
Regional Radio
Regional Magazine
PR Large Magazines
PR small Magazines
Total Year 1 Impressions
Year 4 Northeast
Farmers' Markets
Baseball games
Walk-A-Thons
Fairs and Festivals
Regional Radio
Regional Magazine
PR Large Magazines
PR small Magazines
Total Y4 NE Impressions
Year 5 Northeast
Farmers' Markets
Baseball games
Walk-A-Thons
Fairs and Festivals
Regional Radio
Regional Magazine
PR Large Magazines
PR small Magazines
Total Y4 NE Impressions
190,400.00
219,034.23
18,136.72
93,246.60
2,657,318.40
6,475,660.70
107,419.61
39,006.77
9,800,223.03
Year 2
Farmers' Markets
Baseball games
Walk-A-Thons
Fairs and Festivals
Regional Radio
Regional Magazine
PR Large Magazines
PR small Magazines
190,400.00
219,034.23
18,136.72
93,246.60
2,657,318.40
6,475,660.70
53,709.80
19,503.39
9,727,009.84
190,400.00
219,034.23
18,136.72
93,246.60
2,657,318.40
6,475,660.70
53,709.80
19,503.39
9,727,009.84
Year 4 West
Farmers' Markets
Baseball games
Walk-A-Thons
Fairs and Festivals
Regional Radio
Regional Magazine
PR Large Magazines
PR small Magazines
Total Y4 West Impressions
238,000.00
219,034.23
27,205.08
138,896.89
3,967,477.86
9,668,408.75
160,381.58
58,238.60
14,477,642.99
190,400.00
219,034.23
18,136.72
93,246.60
2,657,318.40
6,475,660.70
160,381.58
58,238.60
9,872,416.83
Year 5 West
Farmers' Markets
Baseball games
Walk-A-Thons
Fairs and Festivals
Regional Radio
Regional Magazine
PR Large Magazines
PR small Magazines
Total Y4 West Impressions
238,000.00
219,034.23
27,205.08
138,896.89
3,967,477.86
9,668,408.75
160,381.58
58,238.60
14,477,642.99
Year 3
Farmers' Markets
Baseball games
Walk-A-Thons
Fairs and Festivals
Regional Radio
Regional Magazine
PR Large Magazines
PR small Magazines

24,204,652.83

24,350,059.82
190,400.00
219,034.23
18,136.72
93,246.60
2,657,318.40
6,475,660.70
53,709.80
19,503.39
9,727,009.84
*Does not include impressions from ice pop

and magnet giveaways because one
impression equals full awareness for these
strategies
pressions from ice pop

ways because one
l awareness for these
egies
Expo Costs
Snaxpo
FNCE (corner booth)
Sweets & Snacks Expo
Natural Products Expo East (inline booth)
Booth cost (1/3 of total costs)

$
2,500.00
$
2,500.00
$
3,400.00
$
3,425.00
Total Costs
$
7,500.00
$
7,500.00
$
10,200.00
$
10,275.00
Farmer's Markets (Boston Area)

Costs
Registration Fee
Boston City Hall (W)
Cambridge-Central Sq. (M)
Copley Square (TU)
Framingham (TH)
Wage
hours/day (travel and work)
Times/week
Weeks/year
Wage/hour
Total Wage/year
Total Costs
$
$
$
$
$
75.00
1,067.00
586.00
1,516.48
433.00
$
$
$
8
4
28
14.00
12,544.00
16,221.48
Farmer's Markets (West coast)

Costs
Registration Fee
Similar to Boston City Hall (M/W)
Similar to Cambridge-Central Sq. (M)
Similar to Copley Square (TU/F)
Similar to Framingham (TH)
Similar to Average (F)
Wage
hours/day (travel and work)
Times/week
Weeks/year
Wage/hour
Total Wage/year
Total Costs
$
$
$
$
$
$
75.00
1,067.00
586.00
1,516.48
433.00
900.62
8.00
5
28
14.00
15,680.00
20,258.10
$
$
$
Minor League Baseball League: Reading Phillies

Cost /season
Sponsor entertainment
Billboard
$8,000
$20,000
Total Cost
$28,000
Entertainment CPM
Billboard CPM
Average CPM
6,855.30
15,972.85
11,414.07
YEAR 4-5 WEST

Minor League Baseball League: Local Western Team similar to Reading Phillies
Cost /season
Sponsor entertainment
Billboard
$8,000
$20,000
Total Cost
$28,000
Entertainment CPM
Billboard CPM
Average CPM
6,855.30
15,972.85
11,414.07
Children's Health Walk-A-Thons

Example used for estimations: Body Sculp Walk-A-Thon, Brooklyn, NY
Cost/day
Sponsor Cost
$5,000
Flat Booth Cost
included in sponsor cost
Street Team Wage (Assume 6 hours travel and
work time/day at $14/hour)
$84
Free pop give-a-way
$232
Total Event Cost
$5,232
YEARS 4-5 WEST

Children's Health Walk-A-Thons
Example used for estimations: Body Sculp Walk-A-Thon, Brooklyn, NY
Cost/day
Sponsor Cost
$5,000
Flat Booth Cost

Street Team Wage (Assume 6 hours travel and
work time/day at $14/hour)
Free pop give-a-way
Total Event Cost
$84
$232
$5,316
FAIRS & FESTIVALS

YEARS 1-3
Family Oriented
Example used for estimations: New Jersey State Fair
Cost/day
Sponsor Cost
Flat Booth Cost
Street Team Wage (assume an average 10
hours travel and work/day at $14/hour)
FREE Popsicle Costs (Year 1-3)
$500
$400
$140
$168
YEARS 4-5 WEST
Family Oriented
Example used for estimations: New Jersey State Fair

Cost/day
Sponsor Cost
Flat Booth Cost
$500
$400
Street Team Wage (assume an average 10

hours travel and work/day at $14/hour)
FREE Popsicle Costs (Year 1-3)
$140
$168
REGIONAL RADIO ADS

radio station
listeners/week
Targeted Listeners*
Target Segment Size
wbzo fm 103.1
500,000.00
113,911.11
3,927,591.18
region
NY
60 second unit
Cost
Impressions
Awareness
CPM
608.00
113,911.11
0.0073
5.34
30 second unit
Cost
Impressions
Awareness
CPM
304.00
56,955.56
0.0036
2.67
Run six 30 sec ads/year

Cost
Awareness
1,824.00
0.0218
Total ad cost
total ad awareness
6,810.00
16.91%
place ads in these stations
Total Impressions
2657318.4
REGIONAL MAGAZINE ADS
Magazine Name
Circulation
Targeted Circulation*
Target Segment Size
NY Metro Parents
Full Page Ad
Cost
12x
68,000.00
62,108.48
3,927,591.18
34.00
Impressions
62,108.48
Awareness
CPM
0.0040
0.55
1/4 Page Ad
Cost
Impressions
Awareness
CPM
21.00
38,361.12
0.0024
0.34
1/2 Page Ad
Cost
Impressions
Awareness
CPM
0.00
0.0000
0.00
1/3 Page Ad
Cost
Impressions
Awareness
CPM
0.00
0.0000
0.00
PR LARGE MAGAZINES
Year 1-5 NE
Magazine Name
Circulation
Parents
2,200,000.00
329,840.61
Target Segment Size
3,927,591.18
Average Targeted Circulation
214,839.22
Impressions (assume we send press kit to 50

magazines and are written up in one)
Awareness
Awareness Percentage
Year 1 Press Kit Distribution (NE)
53,709.80
13,427.45
0.34%
Awareness
Spring- Product Introduction
0.34%
Winter- Stress cold-weather benefits

Total Awareness
0.34%
0.68%
Year 4-5 West

Magazine Name
Circulation
Targeted Circulation**
Target Segment Size
Parents
2,200,000.00
492,464.62
5,864,043.64
320,763.16
Impressions
Awareness
Year 4 Press Kit Distribution (WEST)

80,190.79
20,047.70
0.34%
Awareness
0.34%

Total Awareness
0.34%
0.68%
COSTS
Year 1
PR Large Magazines
Number of Pages/kit
Cost per page (fedexkinkos.com)
Production cost per kit
Shipping cost per kit
Total cost per kit
Number of Press Kits
$
$
$
3
0.53
1.59
0.35
1.94
50
Number of times per year

Total Costs
CPM
Year 4 NORTHEAST
PR Large Magazines
Number of Pages/kit
Total cost per kit
Total Costs
CPM
Year 4 WEST
PR Large Magazines
Number of Pages/kit
Total cost per kit
Total Costs
CPM
Press Kit Breakdown

Company Overview
Key Benefits and why we're unique
CSR initiative
$
$
$
$
$
$
$
$
$
$
$
$
2
193.60
0.45057
3
0.53
1.59
0.35
1.94
50
1
96.80
0.45057
3
0.53
1.59
0.35
1.94
50
2
193.60
0.30178
Page 1
Page 2
Page 3
PR SMALL MAGAZINE
Magazine Name
Circulation
Targeted Circulation
Target Segment Size
Family Circle New York Metro

189,800.00
58,659.24
3,927,591.18
39,006.77
Impressions (Assume we send this to 50

magazines and we are written up in two)
19,503.39
Awareness
4,875.85
0.12%
Awareness
0.12%

Total Awareness
0.12%
0.25%
Year 4-5 West

Magazine Name*
Circulation
Target Segment Size
Family Circle New York Metro

283,378.65
87,580.49
5,864,043.64
58,238.60
Impressions (Assume we send press kit to 50

magazines and we are written up in two)
Awareness
29,119.30
7,279.82
0.12%

Awareness
0.12%

Total Awareness
Year 1
PR Small Magazines
Number of Pages/kit
Total cost per kit
0.12%
0.25%
$
$
$
3
0.53
1.59
0.35
1.94
50

Total Costs
CPM
Year 4 NORTH EAST
PR Small Magazines
Number of Pages/kit
Total cost per kit
Total Costs
CPM
Year 4 WEST
PR Small Magazines
Number of Pages/kit
Total cost per kit
Total Costs
CPM
Press Kit Breakdown

Company Overview
Key Benefits and why we're unique
CSR initiative
$
$
$
$
$
$
$
$
$
$
$
$
2
193.60
2.48
3
0.53
1.59
0.35
1.94
50
1
96.80
2.48
3
0.53
1.59
0.35
1.94
50
2
193.60
1.66
Page 1
Page 2
Page 3
PR-Pediatricians/Dentists
Year 1 (Northeast)
# of Pediatricians/Dentist offices sent to
% that we expect to accept
# Offices that display our info
# of magnets annually to each office
total # of magnets to market
Awareness %
200
40%
80
110
8,800
0.22%
Cost per magnet

Number of Magnets
Subtotal
Cost of Shipping per office
Total cost of shipping
TOTAL COST
CPM
$
$
$
$
$
$
Year 4 (Northeast)
Awareness %
Cost per magnet
Number of Magnets
Subtotal
TOTAL COST
CPM
200
40%
80
110
8,800
0.22%
$
$
$
$
$
$
Year 4 (WEST)
Awareness %
Cost per magnet
Number of Magnets
Subtotal
TOTAL COST
CPM
0.16
22,000
3,520.00
4.95
990.00
4,510.00
512.50
0.16
22,000
3,520.00
4.95
990.00
4,510.00
512.50
299
40%
119
110
13,139
0.22%
$
$
$
$
$
$
0.16
32,847
3,520.00
4.95
1,478.11
4,998.11
380.41
Yearly Attendance on days we are

present
Daily Attendance
4,500.00
3,000.00
8,500.00
1,000.00
126,000.00
84,000.00
238,000.00
28,000.00
Total Impressions
Divide by 4
Awareness
CPM
Yearly Attendance on days we are

present
Daily Attendance
4,500.00
3,000.00
8,500.00
1,000.00
126,000.00
84,000.00
238,000.00
28,000.00
119,000.00
Total People in Market >>
Divide by 4
Awareness
CPM
Average Game Attendance

6,678
Target Market Attendance
% that will see our logo

Billboards/ game
Impressions
Awareness
Awareness %
Average Game Attendance

6,678

Billboards/ game
Impressions
Awareness
Awareness %
Events/ year
Total Cost/ year

8
$40,000
8
8
8
$672
$1,855
$42,527
Sponsorship CPM
Booth CPM
Pop CPM
Average CPM
3859.57
3859.57
227.23
2648.79
th Walk-A-Thons
Events/ year
Total Cost/ year

12
$60,000
12
12
12
$1,008
$2,782
$63,790
Sponsorship CPM
Booth CPM
Pop CPM
Average CPM
3859.57
3859.57
243.81
2654.32
Family Oriented Fairs and Festivals

Cost/ event
Avg. Days/event
Events/ year
$3,000
6
6
$840
$1,006
$4,846
8
8
Total Event Cost
Sponsor CPM
Booth CMP
Pop CPM
Average CPM
Family Oriented Fairs and Festivals
Cost/ event
Avg. Days/event
6
Events/ year
$3,000
12
6
6
$840
$1,006
$4,846
Total Event Cost
12
12
12
Sponsor CPM
Booth CMP
Pop CPM
Average CPM
radio station
listeners/week
Targeted Listeners*
Target Segment Size
region
WLIS Am 1420
38,000.00
8,657.24
3,927,591.18
CT
60 second unit
Cost
Impressions
Awareness
CPM
84.00
8,657.24
0.0006
9.70
30 second unit
Cost
Impressions
Awareness
CPM
42.00
4,328.62
0.0003
4.85

Cost
Awareness
Average CPM
252.00
0.0017
3.68
We are running six 30 second ads per radio station per yea
Magazine Name
Circulation
Target Segment Size
Connecticut Family
60,000.00
47,463.03
3,927,591.18
Full Page Ad
Cost
1,915.00
Impressions
47,463.03
Awareness
CPM
0.0030
40.35
2/3 Page Ad
Cost
Impressions
Awareness
CPM
1,430.00
35,442.37
0.0023
30.13
1/2 Page Ad
Cost
Impressions
Awareness
CPM
1,110.00
27,511.21
0.0018
23.39
1/3 Page Ad
Cost
Impressions
Awareness
CPM
790.00
19,580.05
0.0012
16.64
Magazine Name
Circulation
Parenting
2,150,000.00
334,404.99
Target Segment Size
3,927,591.18
Awareness
0.34%
Total Awareness
0.34%
Magazine Name
Circulation
Target Segment Size
Parenting

Awareness
2,150,000.00
499,279.43
5,864,043.64
0.34%

Total Awareness
Year 2
PR Large Magazines
Number of Pages/kit
Total cost per kit
0.34%
0.68%
$
$
$
3
0.53
1.59
0.35
1.94
50

Total Costs
CPM
Year 5 NORTHEAST
PR Large Magazines
Number of Pages/kit
Total cost per kit
Total Costs
CPM
Year 5 WEST
PR Large Magazines
Number of Pages/kit
Total cost per kit
Total Costs
CPM
Magazine Name
Circulation
Target Segment Size
$
$
$
$
$
$
$
$
$
$
$
$
1
96.80
0.45057
3
0.53
1.59
0.35
1.94
50
2
193.60
0.45057
3
0.53
1.59
0.35
1.94
50
2
193.60
0.30178
Family Circle Philadelphia

193,700.00
59,911.47
3,927,591.18
Awareness
0.12%
Total Awareness
0.12%
Magazine Name*
Circulation
Target Segment Size
Family Circle Philadelphia

289,201.50
89,450.11
5,864,043.64

Awareness
0.12%

Total Awareness
Year 2
PR Small Magazines
Number of Pages/kit
Total cost per kit
0.12%
0.25%
$
$
$
3
0.53
1.59
0.35
1.94
50

Total Costs
CPM
Year 5 NORTHEAST
PR Small Magazines
Number of Pages/kit
Total cost per kit
Total Costs
CPM
Year 5 WEST
PR Small Magazines
Number of Pages/kit
Total cost per kit
Total Costs
CPM
$
$
$
$
$
$
$
$
$
$
$
$
1
96.80
2.48
3
0.53
1.59
0.35
1.94
50
2
193.60
2.48
3
0.53
1.59
0.35
1.94
50
2
193.60
1.66
Year 2 (Northeast)
# of Pediatricians/Dentist offices sent
to
200
40%
80

Awareness %
110
8,800
0.22%
Cost per magnet

Number of Magnets
Subtotal
TOTAL COST
CPM
$
$
$
$
$
$
Year 5 (Northeast)
Awareness %
Cost per magnet
Number of Magnets
Subtotal
TOTAL COST
CPM
$
$
$
$
$
$
Year 5 (WEST)
Awareness %
Cost per magnet
Number of Magnets
Subtotal
TOTAL COST
CPM
$
$
$
$
$
$
0.16
22,000
3,520.00
4.95
990.00
4,510.00
512.50
200
40%
80
110
8,800
0.22%
0.16
22,000
3,520.00
4.95
990.00
4,510.00
512.50
299
40%
119
110
13,139
0.22%
0.16
32,847
3,520.00
4.95
1,478.11
4,998.11
380.41
*Attendees in our target market

50,400.00
33,600.00
95,200.00
11,200.00
190,400.00
47,600.00
1.21%
85.20
People in our market (40%)

50,400.00
33,600.00
95,200.00
11,200.00
47,600.00
238,000.00
59,500.00
1.01%
85.12
Attendance in our target market*

1,252.13
Sponsor between inning entertainment
1,166.98
0.75
0
875.235375
218.8088438
5.57107E-05
Attendance in our target market*

1,252.13
Sponsor between inning entertainment
1,166.98
0.75
0
875.235375
218.8088438
3.73136E-05
Average Daily Attendance

2,000

Impressions
Awareness
Awareness %

2,000

Impressions
Awareness
Awareness %
Total Cost/ year

$24,000
$6,720
8,044.93
$38,765
373.20
298.56
229.60
300.45
Total Cost/ year

$36,000
cond ads per radio station per year
$10,080
20,112.33
$66,192
375.82
300.65
231.21
302.56
Target Market
3,927,591.18
Target Market
5,864,043.64
Percentage of people who buy all natural foods
Target Segment Size

0.93
Billboard
1,252.13
3,927,591.18
0.9
2
2253.825 Totals
563.45625
0.000143461
Percentage of people who buy all natural foods
782.2650938
0.000199172
Target Segment Size

0.93
5,864,043.64
Billboard
1,252.13
0.9
2
2253.825 Totals
563.45625
0.000143461
*Attendance with kids ages 3-13
Percentage of people who buy all natural

foods
1,390.00
0.93
Sponsorship Awareness
*Attendance in our target market
782.2650938
0.000180775
Booth Awareness
1,295.48
1,295.48
0.85
1101.158
275.2895
7.00912E-05
0.9
1165.932
291.483
7.42142E-05
Percentage of people who buy all natural

foods
1,390.00
0.93
Booth Awareness
1,295.48
1,295.48
0.85
0.9
1101.158
275.2895
7.00912E-05
1165.932
291.483
7.42142E-05

23,000

Impressions
Awareness
Awareness %
23,000

Impressions
Awareness
Awareness %
wctk fm 99.5
radio station
listeners/week
Targeted Listeners*
Target Segment Size
300,000.00
68,346.67
3,927,591.18
region
MA
60 second unit
Cost
Impressions
Awareness
CPM
301.50
68,346.67
0.0044
4.41
30 second unit
Cost
Impressions
Awareness
CPM
150.75
34,173.33
0.0022
2.21

Cost
Awareness
904.50
0.0131
Magazine Name
Circulation
Target Segment Size
Long Island Parenting News

57,000.00
3,927,591.18
Full Page Ad
Cost
2,300.00
Impressions
0.00
Awareness
CPM
0.0000
#DIV/0!
2/3 Page Ad
Cost
Impressions
Awareness
CPM
0.00
0.0000
#DIV/0!
1/2 Page Ad
Cost
Impressions
Awareness
CPM
0.00
0.0000
#DIV/0!
1/3 Page Ad
Cost
Impressions
Awareness
CPM
Magazine Name
Circulation
0.00
0.0000
#DIV/0!
Family Fun
2,100,000.00
278,962.65
Target Segment Size
3,927,591.18
Awareness
0.34%
Total Awareness
0.34%
Magazine Name
Circulation
Target Segment Size
Year 3
PR Large Magazines
Number of Pages/kit
Total cost per kit
Family Fun
2,100,000.00
416,501.90
5,864,043.64
$
$
$
3
0.53
1.59
0.35
1.94
50

Total Costs
CPM
Magazine Name
Circulation
Target Segment Size
$
$
1
96.80
0.45057
Western New York Family

25,000.00
19,572.00
3,927,591.18
Awareness
0.12%
Total Awareness
0.12%
Magazine Name*
Circulation
Target Segment Size
Year 3
PR Small Magazines
Number of Pages/kit
Total cost per kit

34,787.79
29,221.74
5,864,043.64
$
$
$
3
0.53
1.59
0.35
1.94
50

Total Costs
CPM
$
$
1
96.80
2.48
Year 3 (Northeast)
Awareness %
200
40%
80
110
8,800
0.22%
Cost per magnet

Number of Magnets
Subtotal
TOTAL COST
CPM
$
$
$
$
$
$
0.16
22,000
3,520.00
4.95
990.00
4,510.00
512.50
*Assume 40% of attendees are in our target market. This is a slightly higher percentage than other events because we can a
food for their children. Farmer's markets also take place during the daytime on weekdays, so we assumed a large percentag
Games/Season
Total Awareness
70
70
Games/Season
54758.55656
1.39%
Total Awareness
70
70
54758.55656
1.27%
Target Segment Size

3,927,591.18
Popsicle Giveaway Awareness
1,390.00
0.75
1042.5 Totals
1042.5
1,295.48
Target Segment Size

5,864,043.64
1,295.48
Events
1609.2725
1295.480144
8
8
0.75
971.61 Totals
971.61
0.000165689
Events
1538.3825
0.000309995
12
12
Percentage of people who buy all

natural
Attendance with kids
agesfood
3-13
Target Segment Size
1,437.50
0.93
3,927,591.18
Booth Awareness
1,339.75
0.7
937.825
234.45625
5.96947E-05
1,339.75

1,339.75
0.75
1004.8125
251.203125
6.39586E-05
0.5625
753.609375
753.609375
0.000191876
Percentage of people who buy all

natural
Attendance with kids
agesfood
3-13
1,427.50
0.93
Booth Awareness
1,330.43
Target Segment Size
5,864,043.64

1,330.43
1,330.43
0.7
931.301
232.82525
5.92794E-05
0.75
997.8225
249.455625
6.35136E-05
radio station
listeners/week
Targeted Listeners*
Target Segment Size
region
0.5625
748.366875
748.366875
0.00012762
wbz am 1030
1,000,000.00
227,822.22
3,927,591.18
MA
60 second unit
Cost
Impressions
Awareness
CPM
283.00
227,822.22
0.0145
1.24
30 second unit
Cost
Impressions
Awareness
CPM
141.50
113,911.11
0.0073
0.62

Cost
Awareness
849.00
0.0435
Estimates (Based
on Connecticut
Family)
60,000.00
47,463.03
3,927,591.18
Magazine Name
Circulation
Target Segment Size
1,915.00
Full Page Ad
Cost
47,463.03
Impressions
0.0030
40.35
Awareness
CPM
1,430.00
35,442.37
0.0023
30.13
1/4 Page Ad
Cost
Impressions
Awareness
CPM
1,110.00
27,511.21
0.0018
23.39
1/2 Page Ad
Cost
Impressions
Awareness
CPM
790.00
19,580.05
0.0012
16.64
1/3 Page Ad
Cost
Impressions
Awareness
CPM
Magazine Name
Circulation
Shape
1,650,000.00
78,760.46
Target Segment Size
3,927,591.18
Awareness
0.34%
Total Awareness
0.34%
Magazine Name
Circulation
Target Segment Size
Shape
1,650,000.00
117,592.37
5,864,043.64
Magazine Name
Circulation
Target Segment Size
Bay State Parent

42,000.00
28,183.68
3,927,591.18
Awareness
0.12%
Total Awareness
0.12%
Magazine Name*
Circulation
Target Segment Size
Bay State Parent

62,707.60
42,079.31
5,864,043.64
(Priority mail, flat rate box)
entage than other events because we can assume all attendees buy all natural
weekdays, so we assumed a large percentage would be stay-at-home mothers.
Assumptions
Attendees
% that are families
Reasoning
6,678
because minor league baseball is primarily
75% family focused
% of each family that is a

primary caregiver
People in target market
25% Assume 2 adults and 2 children per family

1252.125
Assumptions
Ages of kids in race
Kids present
Parents that have 1 kid in race
Avg. Days/Event
Total Awareness
1
1
Parents that have 2 kids in race

Number of parents with 1 kid
12874.18 Number of parents with 2 kids
0.26% Total parents in target market
Avg. Days/Event
Total Awareness
1
1
Totals
18460.59
0.37%
Avg. Days/Event
Events
1239.26875
0.000315529
8
8
6
6
Totals
Avg. Days/Event
Events
1230.64775
0.000250413
12
12
radio station
listeners/week
Targeted Listeners*
Target Segment Size
region
6
6
wbwb fm 101.1
600,000.00
136,693.33
3,927,591.18
PA
60 second unit
Cost
Impressions
Awareness
CPM
268.00
136,693.33
0.0087
1.96
30 second unit
Cost
Impressions
Awareness
CPM
134.00
68,346.67
0.0044
0.98

Cost
Awareness
804.00
0.0261
The Boston Parent's Paper

200,000.00
121,558.90
3,927,591.18
Magazine Name
Circulation
Target Segment Size
12x
34.00
Full Page Ad
Cost
121,558.90
Impressions
0.0077
0.28
Awareness
CPM
21.00
75,080.49
0.0048
0.17
2/3 Page Ad
Cost
Impressions
Awareness
CPM
0.00
0.0000
0.00
1/2 Page Ad
Cost
Impressions
Awareness
CPM
0.00
0.0000
0.00
1/3 Page Ad
Cost
Impressions
Awareness
CPM
Magazine Name
Circulation
Health Magazine
1,350,000.00
52,227.39
Target Segment Size
3,927,591.18
Awareness
0.34%

Total Awareness
0.34%
0.68%
Magazine Name
Circulation
Target Segment Size
Health Magazine
1,350,000.00
77,977.48
5,864,043.64
Magazine Name
Circulation
Target Segment Size
Family Circle Boston

93,100.00
28,707.46
3,927,591.18
Awareness
0.12%

Total Awareness
0.12%
0.25%
Magazine Name*
Circulation
Target Segment Size
Family Circle Boston

139,001.86
42,861.34
5,864,043.64
Reasoning
3-13
2000
39% Based on statistical probability
61% Based on statistical probability
780
610
1390
Total Awareness
59484.9
1.51%
Assumptions
Daily Attendance
Percentage of groups that are families
% of each family that is a primary caregiver

Total parents in target market
23,000
25%
25%
1437.5
Total Awareness
88606.638
1.80%
radio station
listeners/week
Targeted Listeners*
Target Segment Size
region
wxtu fm 92.5
400,000.00
91,128.89
3,927,591.18
PA
60 second unit
Cost
Impressions
Awareness
CPM
273.50
91,128.89
0.0058
3.00
30 second unit
Cost
Impressions
Awareness
CPM
136.75
45,564.44
0.0029
1.50

Cost
Awareness
820.50
0.0174
Central Penn
Parent
Estimate (Based on Bay State Parent)
38,000.00
42,000.00
28,183.68
3,927,591.18
3,927,591.18
12x
920.00
#DIV/0!
28,183.68
#DIV/0!
#DIV/0!
0.0018
32.64
#DIV/0!
#DIV/0!
#DIV/0!
720.00
22,056.79
0.0014
25.55
#DIV/0!
#DIV/0!
#DIV/0!
585.00
17,921.14
0.0011
20.76
#DIV/0!
#DIV/0!
#DIV/0!
*Each target circulation number is derived from each individual magazine's demographic breakdown.
percentage of readers with children ages 3-13 was determined. That number was then multiplied by
number of readers who also buy all natural foods for their children and by 19.95% to account for only th
Northeast .
Northeast .
**Each target circulation number is derived from each individual magazine's demographic breakdown.
West .
number of readers who also buy all natural foods for their children.
**Assume similar magazines with similar circulation in the
number of readers who also buy all natural foods for their children and multiplied by 1.49% to account
between the Northeast and West.
Reasoning
Attendance based on average

of attendances of various fairs
throughout the Northeast
Taken from a study conducted
by the Institute for Policy &
Social Research, University of
Kansas. (CITE)
Assume 2 adults and 2 kids per
family
radio station
listeners/week
Targeted Listeners*
Target Segment Size
region
wltw fm 106.7
500,000.00
113,911.11
3,927,591.18
NJ
60 second unit
Cost
Impressions
Awareness
CPM
226.00
113,911.11
0.0073
1.98
30 second unit
Cost
Impressions
Awareness
CPM
113.00
56,955.56
0.0036
0.99

Cost
Awareness
678.00
0.0218
Magazine Name
Circulation
Target Segment Size
Full Page Ad
Cost
(Back Cover)
Impressions
Awareness
CPM
2/3 Page Ad
Cost
Impressions
Awareness
CPM
1/2 Page Ad
Cost
Impressions
Awareness
CPM
1/3 Page Ad
Cost
Impressions
Awareness
CPM
25,000.00
19,572.00
3,927,591.18
Magazine
Name
Circulation
Target Segment Size
400.00
Full Page Ad
Cost
19,572.00
Impressions
0.0012
20.44
Awareness
CPM
275.00
13,455.75
0.0009
14.05
2/3 Page Ad
Cost
Impressions
Awareness
CPM
250.00
12,232.50
0.0008
12.77
1/2 Page Ad
Cost
Impressions
Awareness
CPM
0.00
0.0000
0.00
1/3 Page Ad
Cost
Impressions
Awareness
CPM
ch individual magazine's demographic breakdown. From these breakdowns, the

s determined. That number was then multiplied by 93% to account for only the
their children and by 19.95% to account for only the population of readers in the
Northeast .

Northeast .
ach individual magazine's demographic breakdown. From these breakdowns, the

West .

who also buy all natural foods for their children.

r their children and multiplied by 1.49% to account for the population difference
tween the Northeast and West.
radio station
listeners/week
Targeted Listeners*
Target Segment Size
region
wkxw fm 101.5
550,000.00
125,302.22
3,927,591.18
NJ
60 second unit
Cost
Impressions
Awareness
CPM
226.00
125,302.22
0.0080
1.80
30 second unit
Cost
Impressions
Awareness
CPM
113.00
62,651.11
0.0040
0.90

Cost
Awareness
678.00
0.0239
*Targeted listeners are based

radio stations being moth
conversations with radio st
children between the ages of 3
Bay State Parent

42,000.00
28,183.68
3,927,591.18
12x
Magazine Name
Circulation
Target Segment Size
Family Circle
Boston
93,100.00
28,707.46
3,927,591.18
920.00
Full Page Ad
Cost
123.89
28,183.68
Impressions
28,707.46
0.0018
32.64
2/3 Page Ad
Awareness
CPM
0.0018
4.32
720.00
22,056.79
0.0014
25.55
2/3 Page Ad
Cost
Impressions
Awareness
CPM
114.45
26,520.05
0.0017
3.99
585.00
17,921.14
0.0011
20.76
1/2 Page Ad
Cost
Impressions
Awareness
CPM
0.00
0.0000
0.00
0.00
0.0000
0.00
1/3 Page Ad
Cost
Impressions
Awareness
CPM
0.00
0.0000
0.00
1/2 Page Ad
1/3 Page Ad
Targeted listeners are based on an average 40% of listeners to our selected

radio stations being mothers. Listener information is based on phone
conversations with radio station managers. 61% of these mothers have
dren between the ages of 3-13, and 93% of mothers buy all natural food for
their children.
Magazine Name
Circulation
Target Segment Size
Family Circle
Hartford/New
Haven
42,400.00
13,114.33
3,927,591.18
Magazine Name
Circulation
Target Segment Size
Full Page Ad
Cost
123.89
Full Page Ad
Cost
Impressions
13,114.33
Impressions
Awareness
CPM
2/3 Page Ad
Cost
Impressions
Awareness
CPM
0.0008
9.45
114.45
12,115.06
0.0008
8.73
Awareness
CPM
2/3 Page Ad
Cost
Impressions
Awareness
CPM
1/2 Page Ad
Cost
Impressions
Awareness
CPM
1/2 Page Ad
Cost
Impressions
Awareness
CPM
1/3 Page Ad
Cost
Impressions
Awareness
CPM
1/3 Page Ad
Cost
Impressions
Awareness
CPM
Family Circle
New York Metro
189,800.00
58,659.24
3,927,591.18
Magazine Name
Circulation
Target Segment Size
Family Circle
Philadelphia
193,700.00
59,911.47
3,927,591.18
123.89
Full Page Ad
Cost
123.89
58,659.24
Impressions
59,911.47
0.0037
2.11
114.45
54,189.60
0.0034
1.95
Awareness
CPM
2/3 Page Ad
Cost
Impressions
Awareness
CPM
1/2 Page Ad
Cost
Impressions
Awareness
CPM
1/3 Page Ad
Cost
Impressions
Awareness
CPM
0.0038
2.07
114.45
55,346.42
0.0035
1.91
Magazine Name
Circulation
Target Segment Size
Family Circle
Pittsburg
79,900.00
24,713.09
3,927,591.18
Full Page Ad
Cost
123.89
Impressions
24,713.09
Awareness
CPM
2/3 Page Ad
Cost
Impressions
Awareness
CPM
1/2 Page Ad
Cost
Impressions
Awareness
CPM
1/3 Page Ad
Cost
Impressions
Awareness
CPM
0.0016
5.01
114.45
22,830.04
0.0015
4.63
*Each target circulation number is derived from the individu

magazine's demographic breakdown. From these breakdown
the percentage of readers with children ages 3-13 was
determined. That number was then multiplied by 93% to
account for only the number of readers who also buy all natu
foods for their children.
Total Cost/month
Total
Impressions/month
Total
Awareness/month:
Average CPM
6,757.45
539,638.39
0.034349
15.85003713
r is derived from the individual

down. From these breakdowns,
with children ages 3-13 was
as then multiplied by 93% to
readers who also buy all natural
eir children.
Total cost/ year

Total
Impressions/year
Total Awareness/
year
81,089.40
6,475,660.70
41.22%
YEAR 1
Promotion Activities
PULL
Magazine
Radio
Walk--a-thons
Fairs & Festivals
Farmer's Markets
Minor League Baseball Games
PR for Large Magazines
PR for Small Magazines
PR for Pediatrician/Dentist Offices
CSR - Vitamin Angel
January
February
March
April
May
June
January
February
March
April
May
June
PUSH
Snaxpo
FNCE
Natural Products Expo East
YEAR 2
PULL
Magazine
Radio
Walk--a-thons
Fairs & Festivals
Farmer's Markets
CSR - Vitamin Angel
PUSH
Snaxpo
FNCE
YEAR 3
PULL
Magazine
Radio
Walk--a-thons
Fairs & Festivals
Farmer's Markets
CSR - Vitamin Angel
January
February
March
April
May
June
January
February
March
April
May
June
PUSH
Snaxpo
FNCE
YEAR 4
PULL (Northeast)
Magazine
Radio
Walk--a-thons
Fairs & Festivals
Farmer's Markets
CSR - Vitamin Angel
PULL (West)
Magazine
Radio
Walk--a-thons
Fairs & Festivals
Farmer's Markets
CSR - Vitamin Angel
PUSH
Snaxpo
FNCE
YEAR 5
PULL (Northeast)
Magazine
Radio
Walk--a-thons
Fairs & Festivals
Farmer's Markets
January
February
March
April
May
June
CSR - Vitamin Angel
PULL (West)
Magazine
Radio
Walk--a-thons
Fairs & Festivals
Farmer's Markets
CSR - Vitamin Angel
PUSH
Snaxpo
FNCE
July
August
September
October
November
December
Subtotals >>
Online
Follow-up Costs
TOTAL
July
August
September
October
November
December
Subtotals >>
Online
Follow-up Costs
Carryover
Word of Mouth
Competitor awareness increase
TOTAL
July
August
September
October
November
December
Subtotals >>
Online
Follow-up Costs
Carryover
Word of Mouth
TOTAL
July
August
September
October
November
December
Subtotals >>
Carryover
Word of Mouth
Online Awareness
TOTAL
Subtotals >>
Carryover
Word of Mouth
Online Awareness
TOTAL
Subtotals >>
Total Online Cost
Follow-up costs
GRAND TOTAL
July
August
September
October
November
December
Subtotals >>
Carryover
Word of Mouth
Online Awareness
TOTAL
Subtotals >>
Carryover
Word of Mouth
Online Awareness
TOTAL
Subtotals >>
Total Online Cost
Follow-up costs
GRAND TOTAL
% Awareness Generated
41.22%
16.91%
0.26%
1.51%
1.21%
1.39%
0.68%
0.25%
0.22%
-
Total Costs
$
$
$
$
$
$
$
$
$
$
81,089.40
6,810.00
42,526.82
38,764.93
16,221.48
28,000.00
193.60
193.60
4,510.00
29,905.44
$
$
$
$
63.67% $
0.32% $
$
64.00% $
7,500.00
7,500.00
10,200.00
10,275.00
283,690.27
48,569.97
500.00
332,760.23
41.22%
16.91%
0.26%
1.51%
1.21%
1.39%
0.34%
0.12%
0.22%
-
Total Costs
$
$
$
$
$
$
$
$
$
$
81,089.40
6,810.00
42,526.82
38,764.93
16,221.48
28,000.00
96.80
96.80
4,510.00
36,400.84
$
$
$
$
63.21% $
0.30% $
$
1.00%
7,500.00
7,500.00
10,200.00
10,275.00
289,992.07
44,000.00
500.00
-
CPM
15.85
3.68
3,859.57
373.20
85.20
15,972.85
0.450569502
2.48
512.50
CPM
15.85
3.68
3,859.57
373.20
85.20
15,972.85
0.45
2.48
512.50
0.67%
110.00%
71.70% $
41.22%
16.91%
0.26%
1.51%
1.21%
1.39%
0.34%
0.12%
0.22%
-
334,492.07
Total Costs
$
$
$
$
$
$
$
$
$
$
81,089.40
6,810.00
42,526.82
38,764.93
16,221.48
28,000.00
96.80
96.80
4,510.00
55,519.30
$
$
$
$
63.21% $
0.29% $
$
2.00%
1.05%
110.00%
73.20% $
7,500.00
7,500.00
10,200.00
10,275.00
309,110.53
44,000.00
500.00
-
41.22%
16.91%
0.26%
1.51%
1.21%
1.39%
0.34%
0.12%
0.22%
63.21%
15.85
3.68
3,859.57
373.20
85.20
15,972.85
0.45
2.48
512.50
353,610.53
Total Costs
$
$
$
$
$
$
$
$
$
$
CPM
81,089.40
6,810.00
42,526.82
38,764.93
16,221.48
28,000.00
96.80
96.80
4,510.00
95,105.92
CPM
15.85
3.68
3,859.57
373.20
85.20
15,972.85
0.45
2.48
512.50
2.00%
1.76%
0.27%
110.00%
73.96% $
313,222.14
$
$
$
$
$
$
$
$
$
$
117,003.90
9,826.15
63,790.22
66,192.33
20,258.10
28,000.00
193.60
193.60
4,998.11
38,093.06
63.74%
0.00%
0.00%
0.24%
110.00%
70.38% $
348,549.06
$
$
$
$
$
$
$
7,500.00
7,500.00
10,200.00
10,275.00
35,475.00
49,010.33
500.00
746,756.53
41.22%
16.91%
0.37%
1.80%
1.01%
1.27%
0.68%
0.25%
0.22%
-
41.22%
16.91%
0.26%
1.51%
1.21%
1.39%
0.68%
0.25%
0.22%
Total Costs
$
$
$
$
$
$
$
$
$
81,089.40
6,810.00
42,526.82
38,764.93
16,221.48
28,000.00
193.60
193.60
4,510.00
15.85
3.68
2,654.32
302.56
85.12
11,414.07
0.30
1.66
380.41
CPM
15.9
3.7
3,859.6
373.2
85.2
15,972.8
0.45
2.48
512.50
41.22%
16.91%
0.37%
1.80%
1.01%
1.27%
0.68%
0.25%
0.22%
-
155,050.16
63.67%
2.00%
3.20%
0.25%
110.00%
76.04% $
373,359.99
$
$
$
$
$
$
$
$
$
$
117,003.90
9,826.15
63,790.22
66,192.33
20,258.10
28,000.00
193.60
193.60
4,998.11
74,143.61
63.74%
2.00%
0.74%
0.22%
110.00%
73.37% $
384,599.62
$
$
$
$
$
$
$
7,500.00
7,500.00
10,200.00
10,275.00
35,475.00
44,000.00
500.00
837,934.61
15.85
3.68
3,859.57
373.20
85.12
11,414.07
0.30
1.66
380.41
Total US population
NE states
Connecticut
Delaware
Maine
Maryland
Massachusetts
New Hampshire
New Jersey
New York
Pennsylvania
Rhode Island
Vermont
Total NE Population
Population percentage
307,859,103
population
3,501,252
873,092
1,316,456
5,633,597
6,497,967
1,315,809
8,682,661
19,490,297
12,448,279
1,050,788
621,270
61,431,468
19.95%
WEST states
Arizona
California
Colorado
Nevada
New Mexico
Oregon
Texas
Utah
Washington
Total western population
Population percentage
Segment 1
Segment 2
Number of children ages

3-13 in the United States
Number of children ages 313 in the United States
Average Number of
children per household
Number of primary
caregivers with children
between the ages of 3-13
Percentage of people who
buy all natural food for
their children
Number of primary
who buy all natural food
for their children
Number of primary
who do not buy all
natural food for their
children
44,349,708.00
2.10
21,118,908.57
93%
19,682,822.79
1,436,085.78
Average Number of children

per household
Number of primary
Percentage of people who
buy all natural food for their
children
Number of primary
who buy all natural food for
their children
Number of primary
who do not buy all natural
food for their children
population
6,500,180
38,292,687
4,939,456
2,600,167
1,984,356
3,790,060
24,326,974
2,736,424
6,549,224
91,719,528
29.79%
44,349,708.00
2.10
21,118,908.57
93%
19,682,822.79
1,436,085.78
Percentage of people in
the US who live in the
Northeast
Primary caregivers with
children ages 3-13 who
buy all-natural food for
their children and live in
the Northeast
19.95%
3,927,591.18
Percentage of people in the

US who live in the West
Primary caregivers with
children ages 3-13 who buy
all-natural food for their
children and live in the
West
Western percentage of
Northeast population
29.79%
5,864,043.64
149.304%
Approximate Word of Mouth

Year 2
NE
Target HH
Expected Users in
Year 1
# users who
generate buzz
Impressions
Awareness
Awareness %
3,927,591.18
35,112.23
26,334.17
105,336.68
26,334.17
0.67%
Year 3
NE
Target HH
Expected users in year 2
# users who generate buzz
Impressions
Awareness
Awareness %
3,927,591.18
55,075.43
41,306.57
165,226.28
41,306.57
1.05%
Year 4
NE
Target HH
Impressions
Awareness
Awareness %
3,927,591.18
92,373.51
69,280.13
277,120.54
69,280.13
1.76%
Year 5
NE
Target HH
3,927,591.18
167,601.41

Impressions
Awareness
Awareness %
125,701.06
502,804.23
125,701.06
3.20%
WEST
Target HH
Impressions
Awareness
Awareness %
5,864,043.64
57,652.74
43,239.55
172,958.21
43,239.55
0.74%
Year 1
ONLINE FREE POPSICLES
Number of New Visitors Online
% that clicks on link
# that clicks on link
% that fills out personal info
Number of Orders
# of popsicles per order
Total Online FREE Pops Demand
Cost per popsicle
Total Popsicle cost
Shipping Costs per order (3 per order)
Total Shipping Costs
Total Online Cost
FAIRS/FESTIVALS FREE POPSCILES
# of target people to our booth @
fairs/festivals
% of target consumers to which we give
popsicles to their kids
# of People who will take free sample for
their kids
Average # of kids per target consumer
Average # of days per fair
Number of fairs attending (annually)
Total Fairs/Festivals FREE Pops Demand
Cost per popsicle
Total Fairs/Festivals FREE Pops Costs
$
$
$
$
$
12,643.78
80%
10,115.02
50%
5,057.51
3.00
15,173
0.1112
1,687.19
0.57
2,882.78
4,569.97
1004.8125
75%
753.609375
2
6
8
72,347
$
0.1112
$ 8,044.93
WALK-A-THONS FREE POPSCILES

# of target people to our booth @ walk
their kids
Number of walks attending (annually)
Total Walk-a-thons FREE Pops Demand
Cost per popsicles
Total Walk-A-Thon FREE Pops Costs
$
$
Total FREE Popsicle Costs
$ 14,469.71
Year 4
1,390.00
75%
1042.5
2
8
16,680
0.1112
1,854.82

Number of Orders
Total Online FREE Popsicle Demand
Cost per popsicle
Total Popsicle cost
Total Online Cost
fairs/festivals
their kids
Cost per popsicle
$
$
$
$
$
13,862.12
80%
11,089.70
50%
5,544.85
3.00
16,635
0.1112
1,849.76
0.57
3,160.56
5,010.33
1004.8125
75%
753.609375
2
6
20
180,866
$
0.1112
$ 20,112.33

their kids
Cost per popsicles
$
$
$ 29,759.69
1,390.00
75%
1042.5
2
20
41,700
0.1112
4,637.04
Year 2
Number of Orders
Cost per popsicle
Total Popsicle cost
Total Online Cost
fairs/festivals
their kids
Cost per popsicle
$
$
$
$
$
80%
50%
3.00
0.1112
0.57
-
1004.8125
75%
753.609375
2
6
8
72,347
$
0.1112
$ 8,044.93

their kids
Cost per popsicles
$
$
1042.5
2
8
16,680
0.1112
1,854.82
9,899.75
Year 5
1,390.00
75%

Number of Orders
Total Online FREE Popsicle Demand
Cost per popsicle
Total Popsicle cost
Total Online Cost
fairs/festivals
their kids
Cost per popsicle
$
$
$
$
$
80%
50%
3.00
0.1112
0.57
-
1004.8125
75%
753.609375
2
6
20
180,866
$
0.1112
$ 20,112.33

their kids
Cost per popsicles
$
$
$ 24,749.37
1,390.00
75%
1042.5
2
20
41,700
0.1112
4,637.04
Year 3
Number of Orders
Cost per popsicle
Total Popsicle cost
Total Online Cost
fairs/festivals
their kids
Cost per popsicle
$
$
$
$
$
80%
50%
3.00
0.1112
0.57
-
1004.8125
75%
753.609375
2
6
8
72,347
$
0.1112
$ 8,044.93

their kids
Cost per popsicles
1042.5
2
8
16,680
$
0.1112
$ 1,854.82
$ 9,899.75
1,390.00
75%
CSR Costs
Vitamin Angel
YEAR 1
Total Demand
Distributor Price
Percent of Sales
Total Cost
YEAR 4 (Northeast)
Total Demand
Distributor Price
Percent of Sales
Total Cost
891,529
3.35
1%
$ 29,905.44
3,106,544
3.06
1%
$ 95,105.92
YEAR 4 (West)
Total Demand
Distributor Price
Percent of Sales
Total Cost
1,244,273
$
3.06
1%
$ 38,093.06
TOTAL YR 4
$ 133,198.97
YEAR 2
Total Demand
Distributor Price
Percent of Sales
Total Cost
1,118,729
3.25
1%
$ 36,400.84
$
YEAR 3
Total Demand
Distributor Price
Percent of Sales
Total Cost
YEAR 5 (Northeast)
Total Demand
Cost Per unit
Percent of Sales
Total Cost
$
$
YEAR 5 (West)
Total Demand
Distributor Price
Percent of Sales
Total Cost
TOTAL YR 5
5,220,544
2.97
1%
155,050.16
2,496,732
2.97
1%
74,143.61
229,193.78
$
$
1,759,080
3.16
1%
55,519.30
Cap off CSR for future years:

$250,000
Unadjusted Purchase Intent

Total survey
respondents in
segment
233
# people in
segment
Percentage
Definitely Buy
52
22.32%
Probably Buy
116
49.79%
CSR PI
adjustments
Not change
Increase
slightly
Increase
significantly
# of
responses
Percentage
61
26.18%
118
50.64%
54
233
23.18%
CSR Purchase
Intent increase
Total
Total Increase
0
2%
1.01%
4%
0.93%
1.94%
ACV Years 1-5
Market Distribution
Super Markets
Convenience Stores
Natural Food and
Specialty Stores
Mass Merchandisers
Other
Drug Stores
Total
Year 1 (NE)
Super Markets
Convenience Stores
Natural Food and
Specialty Stores
Mass Merchandisers
Other
Drug Stores
Total
Year 2 (NE)
Super Markets
Convenience Stores
Natural Food and
Specialty Stores
Mass Merchandisers
Other
Drug Stores
Total
Year 3 (NE)
Super Markets
Convenience Stores
Natural Food and
Specialty Stores
Percentage of
Market
54%
25%
10%
4%
4%
3%
100%
Percentage of
United Natural
Percentage of
Distributers'
Percentage of total
Segment
market
market
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
10.00%
0.00%
100.00%
0.00%
1.00%
0.00%
4.00%
0.00%
5.00%
0.80%
0.00%
3.20%
0.00%
4.00%
Percentage of
United Natural
Percentage of
Distributers'
Percentage of total
Segment
market
market
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
30.00%
0.00%
100.00%
0.00%
3.00%
0.00%
4.00%
0.00%
7.00%
2.40%
0.00%
3.20%
0.00%
5.60%
Percentage of
United Natural
Percentage of
Distributers'
Percentage of total
Segment
market
market
0.00%
0.00%
0.00%
10.00%
2.50%
2.00%
50.00%
5.00%
4.00%
Mass Merchandisers
Other
Drug Stores
Total
Year 4 (NE)
Super Markets
Convenience Stores
Natural Food and
Specialty Stores
Mass Merchandisers
Other
Drug Stores
Total
Year 5 (NE)
Super Markets
Convenience Stores
Natural Food and
Specialty Stores
Mass Merchandisers
Other
Drug Stores
Whole Foods
Total
0.00%
100.00%
0.00%
0.00%
4.00%
0.00%
11.50%
0.00%
3.20%
0.00%
9.20%
Percentage of
United Natural
Percentage of
Distributers'
Percentage of total
Segment
market
market
10.00%
5.40%
4.32%
15.00%
3.75%
3.00%
75.00%
0.00%
100.00%
0.00%
7.50%
0.00%
4.00%
0.00%
20.65%
6.00%
0.00%
3.20%
0.00%
16.52%
Percentage of
United Natural
Percentage of
Distributers'
Percentage of total
Segment
market
market
20.00%
10.80%
8.64%
25.00%
6.25%
5.00%
79.50%
0.00%
100.00%
0.00%
7.95%
0.00%
4.00%
0.00%
29.00%
6.36%
0.00%
3.20%
0.00%
4.18%
27.38%
Assumptions**based on conversations with a United

Natural representatives
Assume United Natural will distribute our product in
year 1 to 5% of their stores.
United Natural Foods distributes to 80% of the food
retailer market.
Assume United Natural's distribution of retailers is
equal to the market distribution above.
Year 4 (WEST)
Super Markets
Convenience Stores
Natural Food and Specialty
Stores
Mass Merchandisers
Other
Drug Stores
Total
Year 5 (WEST)
Super Markets
Convenience Stores
Stores
Mass Merchandisers
Other
Drug Stores
Whole Foods
Total
Percentage of United
Percentage of Natural Distributers' Percentage of
Segment
market
total market
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
10.00%
0.00%
100.00%
0.00%
1.00%
0.00%
4.00%
0.00%
5.00%
0.80%
0.00%
3.20%
0.00%
4.00%
Percentage of United
Percentage of Natural Distributers' Percentage of
Segment
market
total market
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
10.00%
0.00%
100.00%
0.00%
1.00%
0.00%
4.00%
0.00%
5.00%
0.80%
0.00%
3.20%
0.00%
4.18%
8.18%
ACV Years 1-5
Market Distribution
Super Markets
Convenience Stores
Natural Food and
Specialty Stores
Mass Merchandisers
Other
Drug Stores
Total
Year 1 (NE)
Super Markets
Convenience Stores
Natural Food and
Specialty Stores
Mass Merchandisers
Other
Drug Stores
Total
Year 2 (NE)
Super Markets
Convenience Stores
Natural Food and
Specialty Stores
Mass Merchandisers
Other
Drug Stores
Total
Year 3 (NE)
Super Markets
Convenience Stores
Natural Food and
Specialty Stores
Percentage of Market
54%
25%
10%
4%
4%
3%
100%
Retailer Distribution
NE Year 1
Percentage of total
Percentage of
market
Segment
0%
0.00%
0.00%
0%
0.00%
0.00%
20%
0%
80%
0%
NE Year 2
0.80%
0.00%
3.20%
0.00%
4.00%
10.00%
0.00%
100.00%
0.00%
Percentage of total
Percentage of
market
Segment
0%
0.00%
0.00%
0%
0.00%
0.00%
43%
0%
57%
0%
2.40%
0.00%
3.20%
0.00%
5.60%
30.00%
0.00%
100.00%
0.00%
NE Year 3
Percentage of total
Percentage of
market
Segment
0%
0.00%
0.00%
22%
2.00%
10.00%
43%
4.00%
50.00%
Mass Merchandisers
Other
Drug Stores
Total
Year 4 (NE)
Super Markets
Convenience Stores
Natural Food and
Specialty Stores
Mass Merchandisers
Other
Drug Stores
Total
Year 4 (WEST)
Super Markets
Convenience Stores
Natural Food and
Specialty Stores
Mass Merchandisers
Other
Drug Stores
Total
Year 5 (NE)
Super Markets
Convenience Stores
Natural Food and
Specialty Stores
Mass Merchandisers
Other
Drug Stores
Whole Foods
Total
0%
35%
0%
0.00%
3.20%
0.00%
9.20%
0.00%
100.00%
0.00%
Percentage of total
Percentage of
NE Year 4
market
Segment
26%
4.32%
10.00%
18%
3.00%
15.00%
36%
0%
19%
0%
West Year 4
6.00%
0.00%
3.20%
0.00%
16.52%
75.00%
0.00%
100.00%
0.00%
Percentage of total
Percentage of
market
Segment
0%
0.00%
0.00%
0%
0.00%
0.00%
20%
0%
80%
0%
0.80%
0.00%
3.20%
0.00%
4.00%
10.00%
0.00%
100.00%
0.00%
Percentage of total
Percentage of
NE Year 5
market
Segment
32%
8.64%
20.00%
18%
5.00%
25.00%
23%
0%
12%
0%
15%
6.36%
0.00%
3.20%
0.00%
4.18%
27.38%
79.50%
0.00%
100.00%
0.00%
Year 5 (WEST)
Super Markets
Convenience Stores
Natural Food and
Specialty Stores
Mass Merchandisers
Other
Drug Stores
Whole Foods
Total
West Year 5
Percentage of total
Percentage of
market
Segment
0%
0.00%
0.00%
0%
0.00%
0.00%
10%
0%
39%
0%
51%
0.80%
0.00%
3.20%
0.00%
4.18%
8.18%
10.00%
0.00%
100.00%
0.00%
5.00%
Assumptions**based on conversations with a United

Natural representatives
Assume United Natural will distribute our product in
year 1 to 5% of their stores.
United Natural Foods distributes to 80% of the food
retailer market.
Assume United Natural's distribution of retailers is
equal to the market distribution above.
Percentage of
United Natural
Distributers'
market
0.00%
0.00%
1.00%
0.00%
4.00%
0.00%
5.00%
Percentage of
United Natural
Distributers'
market
0.00%
0.00%
Retailer Distribution NE Year 1

20%
Other
80%
43%
3.00%
0.00%
4.00%
0.00%
7.00%
Percentage of
United Natural
Distributers'
market
0.00%
2.50%
Natural Food and

Specialty Stores
Natural Food and

Specialty Stores
Other
57%

Convenience Stores
35%
22%
Natural Food and
Specialty Stores
5.00%
43%
Other
Specialty Stores
0.00%
4.00%
0.00%
11.50%
Percentage of
United Natural
Distributers'
market
5.40%
3.75%
7.50%
0.00%
4.00%
0.00%
20.65%
Percentage of
United Natural
Distributers'
market
0.00%
0.00%
43%

Super Markets
19%
36%
26%
Convenience Stores
18%
Natural Food and

Specialty Stores
Other
Retailer Distribution West Year 4

20%
80%

Super Markets
15%
32%
7.95%
0.00%
4.00%
0.00%
29.00%
Natural Food and

Specialty Stores
Other
1.00%
0.00%
4.00%
0.00%
5.00%
Percentage of
United Natural
Distributers'
market
10.80%
6.25%
Other
Convenience Stores
12%
23%
Natural Food and

Specialty Stores
18%
Other
Percentage of
United Natural
Distributers'
market
0.00%
0.00%
1.00%
0.00%
4.00%
0.00%
Retailer Distribution West Year 5

10%

Stores
Other
51%
39%
Whole Foods
Northeast
40,513
West
60,519
Natural Food and Specialty Stores

Other Stores
Supermarkets
Convenience Stores
Whole Foods
4,051
1,621
21,877
10,128
69
6,052
2,421
32,680
15,130
121
Year 1 (NE)
Sales Volume
891,529
Total # of Stores

Other Stores
Total Stores
Year 2 (NE)
Sales Volume

Other Stores
Total Stores
Year 3 (NE)
Sales Volume

Other Stores
Convenience Stores
Total Stores
Year 4 (NE)
Sales Volume

Other Stores
% United
Total Stores
%United natural
Total #
Natural
Distributed
stores we are in
4,051
80%
3,241
10%
1,621
80%
1,296
100%
1,118,729
% United
Total Stores
%United natural
Total #
Natural
Distributed
stores we are in
4,051
80%
3,241
30%
1,621
80%
1,296
100%
1,759,080
% United
Total Stores
%United natural
Total #
Natural
Distributed
stores we are in
4,051
80%
3,241
50%
1,621
80%
1,296
100%
10,128
80%
8,103
10%
3,106,544
% United
Total Stores
%United natural
Total #
Natural
Distributed
stores we are in
4,051
80%
3,241
75%
1,621
80%
1,296
100%
Convenience Stores
Supermarkets
Total Stores
Year 4 (W)
Sales Volume

Other Stores
Total Stores
Year 5 (NE)
Sales Volume

Other Stores
Convenience Stores
Supermarkets
Whole Foods
Total Stores
Year 5 (W)
Sales Volume

Other Stores
Whole Foods
Total Stores
10,128
21,877
80%
80%
8,103
17,502
15%
10%
1,244,273
% United
Total Stores
%United natural
Total #
Natural
Distributed
stores we are in
6,052
80%
4,842
10.00%
2,421
80%
1,937
100.00%
5,220,544
% United
Total Stores
%United natural
Total #
Natural
Distributed
stores we are in
4,051
80%
3,241
79.50%
1,621
80%
1,296
100.00%
10,128
80%
8,103
25.00%
21,877
80%
17,502
20.00%
69
-
2,496,732
% United
Total Stores
%United natural
Total #
Natural
Distributed
stores we are in
6,052
80%
4,842
10.00%
2,421
80%
1,937
100.00%
121
-
Total we sell in
324
1,296
1,620.52
Total we sell in
972
1,296
2,269
Total we sell in
1,621
1,296
810
3,727
Total we sell in
2,431
1,296
% of sales from Sales volume from Sales Volume

each channel
each channel
per store
20.00%
178,306
550
80.00%
713,223
550
891,529

each channel
each channel
per store
42.86%
479,455
493
57.14%
639,274
493
1,118,729

each channel
each channel
per store
43.48%
764,818
472
34.78%
611,854
472
21.74%
382,409
472
1,759,080

each channel
each channel
per store
36.32%
1,128,285
464
19.37%
601,752
464
1,215
1,750
6,693
Total we sell in
484.15
1,936.61
2,420.76
Total we sell in
2,577
1,296
2,026
3,500
69
9,468
Total we sell in
484
1,937
121
2,542
18.16%
26.15%
564,142
812,365
3,106,544
464
464

each channel
each channel
per store
20.00%
248,855
514
80.00%
995,419
514
1,244,273

each channel
each channel
per store
23.13%
1,207,611
469
11.64%
607,603
469
18.19%
949,380
469
31.42%
1,640,529
469
15.62%
815,420
11,818
100.00%
5,220,544

each channel
each channel
per store
16.19%
404,239
835
64.76%
1,616,955
835
19.05%
475,538
3,930
100.00%
2,496,732
YEAR 1
% of demand sales rep responsible for
Demand
Demand derived from sales rep
Our price to distributors
Total sales by sales rep
Sales Commission
Variable selling expense
Unit sales expense
Unit Sales
Variable Costs
Our Contribution Margin
75.00%
891,529
668,647
3.35
2,242,908
1%
22,429.08
0.025
$
$
$
YEAR 3
Demand
Sales Commission
Unit sales expense
Unit Sales
Variable Costs
65.00%
1,759,080
1,143,402
3.16
3,608,755
1%
36,087.55
0.021
$
$
$
YEAR 5
Demand
Sales Commission
Unit sales expense
Unit Sales
Variable Costs
3.35
1.99
1.37
3.16
1.89
1.27
70.00%
7,717,276
5,402,093
2.97
16,042,198
2%
320,843.97
0.04
$
$
$
2.97
1.69
1.28
YEAR 2
Demand
Sales Commission
Unit sales expense
Unit Sales
Variable Costs
70.00%
1,118,729
783,110
3.25
2548058.68
1%
25,480.59
0.023
$
$
$
Year 4
Demand
Sales Commission
Unit sales expense
Unit Sales
Variable Costs
3.25
1.97
1.29
70.00%
4,350,817
3,045,572
3.06
9,323,928
2%
186,478.56
0.043
$
$
$
3.06
1.75
1.31
Year 1
Total SG&A (minus sales commission)
Direct Labor
Total Fixed Costs
Contribution Margin
Breakeven
Breakeven in Sales $
$ 1,155,259.89
$
150,000.00
$ 1,305,259.89
$
1.37
954,065
$ 3,200,315.91
Year 3
Direct Labor
Total Fixed Costs
Contribution Margin
Breakeven
$ 1,518,946.24
$
300,000.00
$ 1,818,946.24
$
1.27
1,435,288
$ 4,529,991.48
Year 5
Direct Labor
Total Fixed Costs
Contribution Margin
Breakeven
$ 5,423,553.32
$
300,000.00
$ 5,723,553.32
$
1.28
4,466,209
$ 13,262,972.03
Year 2
Direct Labor
Total Fixed Costs
Contribution Margin
Breakeven
Year 4
Direct Labor
Total Fixed Costs
Contribution Margin
Breakeven
$
$
$
$
$
$
$
$
$
$
1,537,569.73
240,000.00
1,777,569.73
1.29
1,380,487
4,491,785.84
4,716,209.36
300,000.00
5,016,209.36
1.31
3,826,093
11,713,470.56
BASES MODEL
Total Target Households
Target Markets
Target Households
Purchase Intent (Unadjusted)
Definitely Buy
Probably Buy
Adjusted Purchase Intent
Definitely Buy (80%)
Probably Buy (30%)
Total Adjusted Purchase Intent
Awareness
ACV
Northeast Year 1
3,927,591
Households with children 3-13
who buy all natural food and live
in the Northeast
3,927,591
24.26%
51.73%
19.41%
15.52%
34.92%
64.00%
4.00%
Trial Rate (Total Intent x Awareness

x ACV)
0.009
Trial Households (Trial Rate x Target

HH)
35,112
Units at trial
Total Trial Units
1.15
40,537
REPEAT UNITS
Trial Households
Repeat Rate (% that buy again)
35,112
75.54%
Repeat occasions (# times they buy)

Repeat Units (Number of units they
buy)
Total Repeat Units
Total Forecast Demand by Segment
(trial +repeat)
12
2.67
850,992
891,529
BREAKEVEN - ACV change

BASES MODEL
Target Markets
Target Households
Definitely Buy
Probably Buy
Probably Buy (30%)
Awareness
ACV
Northeast Year 1
3,927,591
Households with children 3-13

who buy all natural food and
live in the Northeast
3,927,591
24.26%
51.73%
19.41%
15.52%
34.92%
64.00%
4.31%

x ACV)
0.010
Trial Households (Trial Rate x Target

HH)
Units at trial
Total Trial Units
37,805.22
1.15
43,646
REPEAT UNITS
Trial Households
37,805
75.54%

buy)
Total Repeat Units
12
2.67
916,260
Total Forecast Demand by Segment

(trial +repeat)
954,065
Calculations
24.24
37,805.22
BREAKEVEN - Awareness change

BASES MODEL
Target Markets
Target Households
Definitely Buy
Probably Buy
Probably Buy (30%)
Awareness
ACV

x ACV)
Trial Households (Trial Rate x

Target HH)
Units at trial
Total Trial Units
REPEAT UNITS
Trial Households
Northeast Year 1
3,927,591
Households with children 313 who buy all natural food

and live in the Northeast
3,927,591
24.26%
51.73%
19.41%
15.52%
34.92%
68.90%
4.00%
0.010
37,805.22
1.15
43,646
37,805

Repeat occasions (# times they
buy)
buy)
Total Repeat Units
75.54%
2.67
916,260
Total Forecast Demand by

Segment (trial +repeat)
954,065
12
Calculations
24.24
37,805.22
BASES MODEL
Target Markets
Target Households
Definitely Buy
Northeast Year 2
3,927,591
Households with children 3-13 who buy

all natural food and live in the Northeast
3,927,591
24.26%
Probably Buy
Probably Buy (30%)
51.73%
Awareness
ACV
71.70%
5.60%
Trial Rate (Total Intent x Awareness x ACV)
19.41%
15.52%
34.92%
0.01
Trial Households (Trial Rate x Target HH)

Units at trial
55,075
1.15
Total Trial Units
63,585
REPEAT UNITS
Trial Households
55,075
75.54%
12
Repeat Units (Number of units they buy)

Total Repeat Units
2.67
1,334,826
Total Forecast Demand by Segment (trial

+repeat)
1,398,411
BASES MODEL
Target Markets
Target Households
Definitely Buy
Probably Buy
Probably Buy (30%)
Awareness
ACV

Units at trial
Total Trial Units
REPEAT UNITS
Trial Households
Total Repeat Units
+repeat)
Northeast Year 2
3927591.182
Households with children 3-13 who buy all

natural food and live in the Northeast
3927591.18
24%
52%
19.41%
15.52%
34.92%
35%
71.70%
72%
5.53%
5.528%
1.38%
1.38%
54369.52
1.15
62769.61
54,369.52
1.15
62,769.61
54369.52
76%
54,369.52
76%
12.00
12.00
2.67
1,317,717.82
2.67
1,317,717.82
1,380,487.43
1,380,487.43
24.24
25.39
BASES MODEL
Target Markets
Target Households
Definitely Buy
Probably Buy
Probably Buy (30%)
Northeast Year 2
3927591.182
Households with children 3-13 who buy all

natural food and live in the Northeast
3927591.182
0.242575107
0.517253219
0.19
16%
35%
35%
70.78%
70.78%
ACV
5.60%
5.60%
1.38%
1.38%
Awareness

Units at trial
Total Trial Units
REPEAT UNITS
Trial Households
54,369.52
1.15
62,769.61
54,369.52
1.15
62,769.61
54369.52
0.76
54,369.52
75.54%
12.00
12.00

Total Repeat Units
2.67
1334826.37
2.67
1,317,717.82

+repeat)
1380487.43
1,380,487.43
24.24
25.39
BASES MODEL
Target Markets
Target Households
Definitely Buy
Probably Buy
Probably Buy (30%)
Awareness
ACV

Units at trial
Total Trial Units
REPEAT UNITS
Trial Households
Northeast Year 3
3,927,591

3,927,591
24.26%
51.73%
19.41%
15.52%
34.92%
73.20%
9.20%
0.02
92,374
1.15
106,645
92,374
75.54%
12

Total Repeat Units
2.67
2238795

+repeat)
2,345,440
BASES MODEL
Target Markets
Target Households
Definitely Buy
Probably Buy
Probably Buy (30%)
Awareness
ACV
Northeast Year 4
3,927,591

3,927,591
24.26%
51.73%
19.41%
15.52%
34.92%
73.96%
16.52%
0.04

Units at trial
Total Trial Units
167,601
1.15
193,496
REPEAT UNITS
Trial Households
167,601
75.54%
12

Total Repeat Units
2.67
4062044

+repeat)
4,255,539
Yearly Forecasted Demand TOTAL
5,719,390
West Expansion Year 4

5,864,044

all natural food West
5,864,044
24.26%
51.73%
19.41%
15.52%
34.92%
70.38%
4.00%
0.01
57,653
1.15
66,560
57,653
75.54%
12
2.67
1397291
1,463,851
BASES MODEL
Target Markets
Target Households
Definitely Buy
Probably Buy
Probably Buy (30%)
Awareness
ACV
Northeast Year 5
3,927,591

3,927,591
24.26%
51.73%
19.41%
15.52%
34.92%
76.04%
27.38%
0.07

Units at trial
Total Trial Units
285,566
1.15
329,686
REPEAT UNITS
Trial Households
285,566
75.54%
12

Total Repeat Units
2.67
6921070.0

+repeat)
7,250,756
Yearly Forecasted Demand TOTAL
10,371,671
West Expansion Year 5

5,864,044

all natural food and live in the West
5,864,044
24.26%
51.73%
19.41%
15.52%
34.92%
73.37%
8.18%
0.02
122,915
1.15
141,905
122,915
75.54%
12
2.67
2979009.8
3,120,915
Year 1
Segment Size
Retail Price
Awareness
ACV
BASES Forecast in Units
Direct Sales Units
% of total sales lost to
competition
Units lost to competition
Revised forecast units
Forecast in Manufacturing $$
Forecast in Retail $$
Push Marketing Spent
Pull Marketing Spent
Segment 1
3,927,591
5.99
34.92%
64.00%
4.00%
891,529
0
Year 2
Segment 1
3,927,591
5.99
34.92%
71.70%
5.60%
1,398,411
0
Year 3
Segment 1
3,927,591
5.99
34.92%
73.20%
9.20%
2,345,440
0
Year 4
Segment 1 (NE)
3,927,591
5.99
34.92%
73.96%
16.52%
4,255,539
0
0
20%
25%
27%
0
279,682
586,360
1,148,996
891,529
1,118,729
1,759,080
3,106,544
4,270,422
5,358,711
8,425,995
14,880,345
$ 5,340,256.85 $ 6,701,185.25 $ 10,536,891.12 $ 18,608,197.31
$
35,475.00 $
35,475.00 $
35,475.00 $
$
248,215.27 $
254,517.07 $
273,635.53 $
313,222.14
35,475
Year 4
Year 5
Segment 2
(WEST)
5,864,044
5.99
34.92%
70.38%
4.00%
1,463,851
0
Segment 1 (NE) Segment 2 (WEST)

3,927,591
5,864,044
5.99
5.99
34.92%
34.92%
76.04%
73.37%
27.38%
8.18%
7,250,756
3,120,915
0
0
15%
28%
20%
219,578
2,030,212
624,183
1,244,273
5,220,544
2,496,732
5,960,069
25,006,407
11,959,347
$ 7,453,197.28 $ 31,271,059.73 $ 14,955,425.84
35,475.00 $
35,475.00
$
348,549.06 $
373,359.99 $
384,599.62
Aggregate Planning Yr 1
Period
Forecast
Full Time Employees
Hires
Fires
Output
Regular
Part Time
Overtime
Subcontract
Output - Forecast
Inventory
Beginning
Ending
Average
Backorders
Costs:
Regular
@
Part Time
@
Overtime
@
Subcontract
@
Hire
@
Fire
@
Inventory
@
Backorders @
Total
40,086
0
$
$
$
1.92
3.85
2.89
$
$
$
$
500
500
0.77
2.89
Output per Full Time Worker (units / month)

Minimum Utilization of Full Time Worker (%)
Maximum Use of Overtime (%)
Safety Stock (units)
End of Year Inventory Target (units)
Winter - 9.69%
Spring - 27.29%
Jan
Feb
March
28,796
28,796
81,099
82,960
82,960
82,960
82,960
82,960
82,960
54,164
54,164
1,861
40,086
94,250
67,168
$ 159,594 $
$
$
$
$
$
$
$
$
$
$
$ 51,686 $
$
$
$ 211,280 $
94,250
148,413
121,331
-
148,413
150,274
149,343
-
159,594 $
$
$
$
$
$
93,364 $
$
252,959 $
159,594
114,920
274,514
148,413
150,274
Constraints
Inventory Balance Equations
current (inventory - backorders)
equals
previous (inventory - backorders) + output - demand
94,250
=
94,250
148,413
150,274
Employee Balance Equations
current employees
equals
previous employees + hire - fires
total output
equal
regular + overtime + part time + subcontract
82,960
82,960
82,960
82,960
82,960
82,960
82,960
82,960
82,960
Total Output Equations

=
Employee Capacity Constraints

regular output
less than or equal to
output per employee x full time employees
82,960
82,960
82,960
Full Time Employee Constraints

regular output
greater than or equal to
min utilization x full time output
Overtime Constraints
overtime
max overtime % x full time output
Safety Stock Constraints

ending inventory
safety stock
End of Year Inventory Constraint

year end inventory
equals
year end inventory target
94,250
40,086
148,413
150,274
40,086
40,086
units / month)
me Worker (%)
ring - 27.29%
April
81,099
82,960
82,960
1,861
$
$
$
$
$
$
$
$
$
10,850
Year 1 Capacity
80%
Max Monthly Cap
5%
40,086
49,930
Summer - 43.99%
Fall - 19.03%
May
June
July
Aug
Sept
81,099
130,728
130,728
130,728
56,553
82,960
82,963
97,656
97,656
56,553
82,960
82,963
97,656
97,656
56,553
1,861
(47,765)
(33,072)
(33,072)
0
150,274
152,134
151,204
-
152,134
153,995
153,065
-
153,995
106,230
130,113
-
106,230
73,158
89,694
-
73,158
40,086
56,622
-
159,594
116,352
275,946
$ 159,594
$
$
$
$
$
$ 117,783
$
$ 277,378
$ 159,600
$
$
$
$
$
$ 100,122
$
$ 259,722
$ 187,866
$
$
$
$
$
$ 69,020
$
$ 256,885
$ 187,866
$
$
$
$
$
$ 43,571
$
$ 231,437
152,134
153,995
106,230
73,158
40,086
152,134
153,995
106,230
Max Monthly Per Worker

883
Oct
56,553
56,553
56,553
0
Nov
56,553
56,553
56,553
0
40,086
40,087
40,087
-
40,087
40,087
40,087
-
40,087
40,088
40,087
-
108,794
30,847
139,641
$ 108,794
$
$
$
$
$
$ 30,847
$
$ 139,641
$ 108,794
$
$
$
$
$
$ 30,847
$
$ 139,641
40,087
40,087
40,088
73,158
40,086
40,087
40,087
40,088
$
$
$
$
$
$
$
$
$
1,171,875
97656.25
82,960
82,960
82,963
97,656
97,656
56,553
56,553
56,553
82,960
82,960
82,963
97,656
97,656
56,553
56,553
56,553
82,960
82,960
82,963
97,656
97,656
56,553
56,553
56,553
82,960
82,960
82,963
97,656
97,656
56,553
56,553
56,553
152,134
40,086
153,995
40,086
106,230
40,086
73,158
40,086
40,087
40,087
40,088
40,086
40,086
40,086
40,086
40,086
10850.69444
10850
Dec
28,796
38,639
38,639
9,843
Total
891,529
901,373
901,373
9,844
40,088
49,930
45,009
$ 74,332
$
$
$
$
$
$ 34,634
$
$ 108,966
49,930
=
49,930
90,318
$
$
$
$
$
$
$
$
$
1,734,016
833,992
2,568,008
38,639
=
38,639
38,639
38,639
49,930
40,086
49,930
=
49,930
Period
Forecast
Full Time Employees
Hires
Fires
Output
Regular
Part Time
Overtime
Subcontract
Output - Forecast
Inventory
Beginning
Ending
Average
Backorders
Costs:
Regular
@
Part Time
@
Overtime
@
Subcontract
@
Hire
@
Fire
@
Inventory
@
Backorders @
Total

Winter - 9.69%
Spring - 27.29%
Jan
Feb
March
36,135
36,135
101,767
99,374
99,378
99,378
99,374
99,378
99,378
63,239
63,243
(2,389)
49,930
113,169
81,550
-
1.84 $
3.67 $
2.75 $
$
500 $
500 $
0.73 $
2.75 $
$
182,424
59,881
242,306
49,930
$
$
$
$
$
$
$
113,169
176,412
144,791
$
$
$
$
$
$
$
$
$
182,432
106,319
288,751
176,412
174,023
175,218
$
$
$
$
$
$
$
$
$
182,432
128,661
311,093
Constraints

equals
113,169
=
176,412
=
113,169
174,023
=
176,412
174,023

current employees
equals
99,374
99,378
99,378
99,374
99,378
99,378
99,374
99,378
99,378

total output
equal

regular output
99,374
99,378
99,378

regular output
overtime

ending inventory
safety stock

year end inventory
equals
113,169
176,412
174,023
49,930
49,930
49,930
its / month)
Worker (%)
15,190
80%
5%
49,930
84,803
ng - 27.29%
April
101,767
99,378
99,378
(2,389)
182,432
126,907
309,339
171,634
=
$
$
$
$
$
$
$
$
$
Sept
70,965
70,965
70,965
0
Oct
70,965
70,965
70,965
0
Nov
70,965
70,965
70,965
0
77,255
49,930
63,593
-
49,930
49,931
49,931
-
49,931
49,931
49,931
-
49,931
49,931
49,931
-
$ 250,978 $ 130,273
$
$
$
$
$
$
$
$
$
$
$ 46,696 $ 36,664
$
$
$ 297,674 $ 166,937
$ 130,273
$
$
$
$
$
$ 36,664
$
$ 166,937
$ 130,273
$
$
$
$
$
$ 36,664
$
$ 166,937
49,931
49,931
169,245
104,580
136,913
-
104,580
77,255
90,918
-
182,432
125,153
307,584
$ 182,432
$
$
$
$
$
$ 100,534
$
$ 282,966
$ 250,978
$
$
$
$
$
$ 66,760
$
$ 317,738
169,245
104,580
77,255
49,930
77,255
49,930
49,931
49,931
49,931
169,245
Aug
164,043
136,718
136,718
(27,325)
171,634
169,245
170,440
-
171,634
1,640,625
136,719
Max Month/Worker
65758
Summer - 43.99%
Fall - 19.03%
May
June
July
101,767
164,043
164,043
99,378
99,378
136,718
99,378
99,378
136,718
(2,389)
(64,665)
(27,325)
174,023
171,634
172,829
$
$
$
$
$
$
$
$
$
Year 2 Capacity
Max Monthly Cap
104,580
49,931
=
99,378
99,378
99,378
99,378
99,378
99,378
136,718
136,718
99,378
99,378
99,378
136,718
136,718
99,378
99,378
99,378
171,634
49,930
49,930
104,580
49,930
136,718
70,965
70,965
70,965
70,965
70,965
70,965
70,965
70,965
70,965
70,965
70,965
70,965
169,245
136,718
136,718
136,718
=
77,255
49,930
49,931
49,931
49,931
49,930
49,930
49,930
49,930
49,930
15190.972
15190
Dec
36,135
71,007
71,007
34,872
49,931
84,803
67,367
-
Total
1,118,729
1,153,602
1,153,602
34,873
104,451
-
$ 130,350 $ 2,117,706
$
$
$
$
$
$
$
$
$
$
$ 49,467 $ 920,371
$
$
$ 179,817 $ 3,038,078
84,803
=
84,803
71,007
=
71,007
71,007
71,007
84,803
49,930
84,803
=
84,803
Period
Forecast
Full Time Employees
Hires
Fires
Output
Regular
Part Time
Overtime
Subcontract
Output - Forecast
Inventory
Beginning
Ending
Average
Backorders
Costs:
Regular
@
Part Time
@
Overtime
@
Subcontract
@
Hire
@
Fire
@
Inventory
@
Backorders @
Total
84,803
0
$
$
$
1.86
3.72
2.79
$
$
$
$
500
500
0.47
2.79

Winter - 9.69%
Spring - 27.29%
Jan
Feb
March
56,818
56,818
160,018
162,814
162,814
162,814
162,814
162,814
162,814
105,996
105,996
2,796
84,803
190,799
137,801
-
190,799
296,795
243,797
-
$ 302,870
$
$
$
$
$
$ 64,085
$
$ 366,955
$ 302,870
$
$
$
$
$
$ 113,379
$
$ 416,248
190,799
296,795
296,795
299,591
298,193
$
$
$
$
$
$
$
$
$
302,870
138,676
441,546
Constraints
equals
190,799
299,591
=
296,795
299,591

current employees
equals

total output
equal
162,814
=
162,814
=
162,814
=
162,814
162,814
162,814
162,814
162,814

regular output
162,814

regular output
162,814
162,814
162,814
overtime

ending inventory
safety stock

year end inventory
equals
190,799
84,803
296,795
84,803
299,591
84,803
its / month)
e Worker (%)
21,701
80%
5%
84,803
212,496
April
160,018
162,814
162,814
2,796
302,388
=
$
$
$
$
$
$
$
$
$
302,388
305,184
303,786
-
305,184
210,059
257,621
-
302,870
141,277
444,146
$ 302,871
$
$
$
$
$
$ 119,808
$
$ 422,679
305,184
210,059
302,388
305,184
210,059
147,431
178,745
$
$
$
$
$
$
$
$
$
363,323
83,126
446,449
147,431
=
210,058
$
$
$
$
$
$
$
$
$
Aug
257,940
195,312
195,312
(62,628)
Sept
111,584
111,585
111,585
1
Oct
111,584
111,585
111,585
1
Nov
111,584
111,584
111,584
(0)
147,431
84,803
116,117
-
84,803
84,804
84,804
-
84,804
84,805
84,804
-
84,805
84,804
84,805
-
363,323
54,001
417,324
$ 207,572
$
$
$
$
$
$ 39,438
$
$ 247,011
207,572
39,439
247,011
$ 207,571
$
$
$
$
$
$ 39,439
$
$ 247,009
84,803
84,804
84,805
84,804
147,431
2343750
195312.5
Max Output/Worker
25243
Summer - 43.99%
Fall - 19.03%
May
June
July
160,018
257,940
257,940
162,814
162,814
195,312
162,814
162,815
195,312
2,796
(95,125)
(62,628)
299,591
302,388
300,989
$ 302,870
$
$
$
$
$
$ 139,976
$
$ 442,846
Year 3 Capacity
Monthly Capacity
84,803
84,804
84,805
84,804
$
$
$
$
$
$
$
$
$
162,814
=
162,814
=
162,814
=
195,312
=
195,312
=
111,585
=
111,585
=
111,584
=
162,814
162,814
162,815
195,312
195,312
111,585
111,585
111,584
162,814
162,814
162,815
195,312
195,312
111,585
111,585
111,584
162,814
162,814
305,184
84,803
195,312
210,059
84,803
195,312
147,431
111,585
111,585
84,803
162,815
302,388
111,584
84,803
84,804
84,805
84,804
84,803
84,803
84,803
84,803
84,803
21701.38889
21701
Dec
56,818
184,510
184,510
127,692
$
$
$
$
$
$
$
$
$
Total
1,759,080
1,886,772
1,886,773
127,693
84,804
212,496
148,650
-
186,676
-
343,229
69,130
412,359
$ 3,509,809
$
$
$
$
$
$ 1,041,775
$
$ 4,551,584
212,496
=
212,496
184,510
=
184,510
184,510
184,510
212,496
84,803
212,496
=
212,496
25,243
Period
Forecast
Full Time Employees
Hires
Fires
Output
Regular
Part Time
Overtime
Subcontract
Output - Forecast
Inventory
Beginning
Ending
Average
Backorders
Costs:
Regular
@
Part Time
@
Overtime
@
Subcontract
@
Hire
@
Fire
@
Inventory
@
Backorders @
Total
212,496
0
$
$
$
1.74
3.49
2.62
$1.67
$
500
$
500
$ 0.44
$ 2.62

Winter - 9.69%
Spring - 27.29%
Jan
Feb
March
140,531
140,531
395,779
195,312
195,312
195,312
195,312
195,312
195,312
90,906
54,781
54,781
(109,561)
212,496
267,277
239,886
-
267,277
322,057
294,667
-
$ 340,608
$
$
$
$
$
$ 104,586
$
$ 445,193
$ 340,608
$
$
$
$
$
$ 128,469
$
$ 469,077
267,277
322,057
322,057
212,496
267,277
$
$
$
$
$
$
$
$
$
340,608
151,813
116,527
608,948
Constraints
equals
267,277
212,496
=
322,057
121,590

current employees
equals

total output
equal
195,312
=
195,312
=
195,312
=
195,312
195,312
286,218
195,312
195,312
195,312

regular output

regular output
195,312
195,312
195,312
overtime

ending inventory
safety stock

year end inventory
equals
267,277
212,496
322,057
212,496
212,496
212,496
r (units / month)
Time Worker (%)
21,701
80%
5%
212,496
512,118
pring - 27.29%
April
395,779
195,312
195,312
200,467
(0)
$
$
$
$
$
$
$
$
$
212,496
212,496
212,496
-
340,608
334,780
92,644
768,032
$ 340,608 $
$
$
$
$
$ 334,782 $
$
$
$
$
$ 92,644 $
$
$
$ 768,033 $
212,496
212,496
=
12,028
340,608
739,246
92,644
1,172,497
212,496
=
12,029
212,496
212,496
212,496
-
Aug
637,975
195,312
195,312
442,663
0
Sept
275,987
195,312
195,312
80,675
0
Oct
275,987
195,312
195,312
80,675
0
212,496
212,496
212,496
-
212,496
212,496
212,496
-
212,496
212,496
212,496
-
$
340,608 $ 340,608
$
$
$
$
$
739,247 $ 739,247
$
$
$
$
$
92,644 $ 92,644
$
$
$ 1,172,499 $ 1,172,499
$ 340,608
$
$
$ 134,727
$
$
$ 92,644
$
$ 567,979
$ 340,608
$
$
$ 134,727
$
$
$ 92,644
$
$ 567,979
212,496
212,496
212,496
212,496
212,496
-
212,496
=
(230,166)
212,496
=
(230,167)
2343750
195312.5
21701.3889
21701
1572154
Summer - 43.99%
Fall - 19.03%
May
June
July
395,779
637,975
637,975
195,312
195,312
195,312
195,312
195,312
195,312
200,468
442,662
442,663
1
(1)
0
212,496
212,496
212,496
-
Year 4 Capacity
Max Monthly Cap
Max Output Per Worker
(230,167)
131,821
131,821
195,312
=
195,312
=
195,312
=
195,312
=
195,312
=
195,312
=
195,312
=
395,779
395,780
637,974
637,975
637,975
275,987
275,987
195,312
195,312
195,312
195,312
195,312
195,312
195,312
195,312
195,312
212,496
212,496
195,312
212,496
212,496
195,312
212,496
212,496
195,312
212,496
195,312
212,496
212,496
195,312
212,496
212,496
212,496
212,496
212,496
Nov
275,987
195,312
195,312
80,675
0
Dec
140,531
195,312
195,312
244,841
299,622
212,496
212,496
212,496
-
212,496
512,118
362,307
-
$ 340,608
$
$
$ 134,727
$
$
$ 92,644
$
$ 567,979
$ 340,608
$
$
$
$
$
$ 157,958
$
$ 498,566
212,496
512,118
131,821
267,277
Total
4,350,817
2,343,744
2,343,744
2,306,695
299,622
238,675
$
$
$
$
$
$
$
$
$
4,087,295
3,443,296
1,248,690
8,779,281
195,312
=
195,312
=
275,987
440,153
195,312
195,312
195,312
195,312
212,496
212,496
512,118
212,496
512,118
=
512,118
25243
Period
Forecast
Full Time Employees
Hires
Fires
Output
Regular
Part Time
Overtime
Subcontract
Output - Forecast
Inventory
Beginning
Ending
Average
Backorders
Costs:
Regular
@
Part Time
@
Overtime
@
Subcontract
@
Hire
@
Fire
@
Inventory
@
Backorders @
Total

Winter - 9.69%
Spring - 27.29%
Jan
Feb
March
249,268
249,268
702,015
195,312
195,312
195,312
195,312
195,312
195,312
53,956
53,956
506,703
(0)
(0)
0
512,118
0
$
$
$
1.72 $
3.43 $
2.57 $
$1.64
$
$
500 $
$
500 $
$ 0.43 $
$ 2.57 $
$
512,118
512,118
512,118
335,252
88,304
219,762
643,318
512,118
512,118
512,118
-
512,118
512,118
512,118
-
$ 335,252 $ 335,252
$
$
$
$
$ 88,304 $ 829,270
$
$
$
$
$ 219,762 $ 219,762
$
$
$ 643,318 $ 1,384,284
Constraints
equals
512,118
=
512,118
=
458,162
512,118
=
458,162
5,415

current employees
equals

total output
equal
195,312
=
195,312
=
195,312
=
249,268
249,268
702,015
195,312
195,312
195,312

regular output

regular output
195,312
195,312
195,312
overtime

ending inventory
safety stock

year end inventory
equals
512,118
512,118
512,118
512,118
512,118
512,118
units / month)
me Worker (%)
21,701
80%
5%
512,118
563,330
pring - 27.29%
April
702,015
195,312
195,312
506,703
0
Summer - 43.99%
May
702,015
195,312
195,312
506,703
0
512,118
512,118
512,118
$ 335,252
$
$
$ 829,270
$
$
$ 219,762
$
$ 1,384,284
512,118
=
June
1,131,610
195,312
195,312
936,298
0
Fall - 19.03%
July
1,131,610
195,312
195,312
936,298
0
Aug
1,131,610
195,312
195,312
936,298
0
512,118
512,118
512,118
-
512,118
512,118
512,118
-
512,118
512,118
512,118
-
335,252
1,532,345
219,762
2,087,359
$ 335,252
$
$
$ 1,532,345
$
$
$ 219,762
$
$ 2,087,359
512,118
512,118
512,118
512,118
512,118
512,118
$
$
$
$
$
$
$
$
$
Year 5 Capacity
Max Monthly Cap
Max Output/Worker
335,252
829,270
219,762
1,384,284
5,415
5,415
$
$
$
$
$
$
$
$
$
(424,180)
335,252
1,532,345
219,762
2,087,359
512,118
=
(424,180)
$
$
$
$
$
$
$
$
$
Sept
489,533
195,312
195,312
294,220
(1)
Oct
489,533
195,312
195,312
294,221
0
512,118
512,118
512,118
-
512,118
512,118
512,118
-
$ 335,252 $ 335,252
$
$
$
$
$ 481,520 $ 481,522
$
$
$
$
$ 219,762 $ 219,762
$
$
$ 1,036,534 $ 1,036,536
512,118
=
(424,180)
2343750
195312.5
21701.38889
21701
217,898
512,118
217,897
195,312
=
195,312
195,312
195,312
=
195,312
=
195,312
=
195,312
=
702,015
702,015
1,131,610
1,131,610
1,131,610
489,532
489,533
195,312
195,312
195,312
195,312
195,312
195,312
195,312
195,312
195,312
512,118
512,118
195,312
512,118
512,118
512,118
195,312
512,118
512,118
195,312
512,118
195,312
512,118
512,118
195,312
512,118
512,118
512,118
512,118
Nov
489,533
195,312
195,312
294,220
(1)
Dec
249,268
195,312
195,312
105,168
51,212
512,118
512,118
512,118
-
512,118
563,330
537,724
-
514,252
-
335,252
172,118
230,750
738,120
$ 4,023,023
$
$
$ 8,878,136
$
$
$ 2,648,131
$
$ 15,549,289
$ 335,252
$
$
$ 481,520
$
$
$ 219,762
$
$ 1,036,534
512,118
=
$
$
$
$
$
$
$
$
$
563,330
=
217,898
458,162
Total
7,717,276
2,343,744
2,343,744
5,424,744
51,212
195,312
=
195,312
=
489,532
300,480
195,312
195,312
195,312
195,312
512,118
512,118
563,330
512,118
563,330
=
563,330
Aggregate Production Plan Yr 1 w/ Solver
Period
Forecast
Full Time Employees
Hires
Fires
Output
Regular
Part Time
Overtime
Subcontract
Output - Forecast
Inventory
Beginning
Ending
Average
Backorders
Costs:
Regular
@
Part Time
@
Overtime
@
Subcontract
@
Hire
@
Fire
@
Inventory
@
Backorders @
Total
40,086
0
$
$
$
1.92
3.85
2.89
$
$
$
$
500
500
0.77
2.89

Winter - 9.69%
Spring - 27.29%
Jan
Feb
March
April
28,796
28,796
81,099
81,099
3.32
3.32
7.47
7.47
4.16
0.00
5.68
28,796
28,796
81,099
81,099
28,796
28,796
81,099
81,099
0
0
(0)
(0)
40,086
40,086
40,086
-
40,086
40,086
40,086
-
$ 55,397
$
$
$
$
$ 2,841
$ 30,846
$
$ 89,084
$ 55,397
$
$
$
$
$
$ 30,846
$
$ 86,243
40,086
40,086
40,086
40,086
40,086
-
40,086
40,086
40,086
-
$ 156,015 $ 156,015
$
$
$
$
$
$
$
2,079 $
0
$
$
$ 30,846 $ 30,846
$
$
$ 188,940 $ 186,861
Constraints
equals
40,086
=
40,086
=
40,086
40,086
40,086
40,086

current employees
equals
28,796
28,796
81,099
81,099

total output
equal
28,796
28,796
81,099
81,099
28,796
28,796
81,099
81,099

regular output
35,995
35,995
81,099
81,099
28,796
28,796
81,099
81,099

regular output
28,796
28,796
64,880
64,880
overtime
1,800
1,800
4,055
4,055
40,086
40,086
40,086
40,086

ending inventory
safety stock

year end inventory
equals
40,086
40,086
40,086
40,086
10,850
Year 1 Capacity
80%
Max Monthly Cap
5%
40,086
49,930
Summer - 43.99%
Fall - 19.03%
May
June
July
Aug
Sept
81,099
130,728
130,728
130,728
56,553
7.47
12.05
12.05
12.05
5.21
0.00
4.57
0.00
0.00
6.84
81,099
130,728
130,728
130,728
56,553
81,099
130,728
130,728
130,728
56,553
(0)
0
0
(0)
40,086
40,086
40,086
-
40,086
40,086
40,086
-
$ 156,015
$
$
$
$
0
$
$ 30,846
$
$ 186,861
$ 251,488
$
$
$
$
2,287
$
$ 30,846
$
$ 284,621
40,086
40,086
40,086
40,086
40,086
-
40,086
40,086
40,086
-
40,086
40,086
40,086
-
$ 251,488 $ 251,488
$
$
$
$
$
$
$
$
$
0 $
0
$ 30,846 $ 30,846
$
$
$ 282,334 $ 282,334
$ 108,793
$
$
$
$
$
3,418
$ 30,846
$
$ 143,058
40,086
=
40,086
=
40,086
=
1,171,875
97656.25
Oct
56,553
5.21
56,553
56,553
-
Nov
56,553
5.21
0.00
56,553
56,553
-
Dec
28,796
4.45
0.76
38,640
38,640
9,844
40,086
40,086
40,086
-
40,086
40,086
40,086
-
40,086
49,930
45,008
-
$ 108,793 $
$
$
$
$
$
$
$
$
$
$
$ 30,846 $
$
$
$ 139,639 $
108,793
0
30,846
139,639
$ 74,334
$
$
$
$
$
380
$ 34,634
$
$ 109,348
40,086
40,086
49,930
40,086
40,086
40,086
40,086
40,086
40,086
40,086
49,930
12
12
12
12
12
12
81,099
130,728
130,728
130,728
56,553
56,553
56,553
38,640
81,099
130,728
130,728
130,728
56,553
56,553
56,553
38,640
81,099
130,728
130,728
130,728
56,553
56,553
56,553
38,640
81,099
130,728
130,728
130,728
56,553
56,553
56,553
48,300
81,099
130,728
130,728
130,728
56,553
56,553
56,553
38,640
64,880
104,582
104,582
104,582
45,242
45,242
45,242
38,640
4,055
6,536
6,536
6,536
2,828
2,828
2,828
2,415
40,086
40,086
40,086
40,086
40,086
40,086
40,086
49,930
40,086
40,086
40,086
40,086
40,086
40,086
40,086
40,086
49,930
=
49,930
10850.6944
10850
Total
891,529
8.73
13.28
901,373
901,373
9,844
40,496
$ 1,734,016
$
$
$
$
4,366
$
6,640
$ 373,942
$
$ 2,118,963
Period
Forecast
Full Time Employees
Hires
Fires
Output
Regular
Part Time
Overtime
Subcontract
Output - Forecast
Inventory
Beginning
Ending
Average
Backorders
Costs:
Regular
@
Part Time
@
Overtime
@
Subcontract
@
Hire
@
Fire
@
Inventory
@
Backorders @
Total

Winter - 9.69%
Spring - 27.29%
Jan
Feb
March
36,135
36,135
101,767
4.45
2.97
2.97
6.70
3.73
1.48
36,135
36,135
101,767
36,135
36,135
101,767
(0)
(0)
(0)
49,930
0
$
$
$
1.84
3.67
2.75
$
$
$
$
500
500
0.73
2.75
$
$
$
$
$
$
$
$
$
49,930
49,930
49,930
-
49,930
49,930
49,930
-
49,930
49,930
49,930
-
66,334
739
36,663
103,736
$ 66,334 $
$
$
$
$
$
$
$
$
$
$
$ 36,663 $
$
$
$ 102,997 $
186,817
1,863
36,663
225,343
49,930
49,930
49,930
49,930
49,930
49,930
Constraints
equals

current employees
equals
36,135
36,135
101,767
36,135
36,135
101,767
36,135
36,135
101,767
45,168
45,168
101,767
36,135
36,135
101,767
36,135
36,135
81,414

total output
equal

regular output

regular output
overtime
2,258
2,258
5,088
49,930
49,930
49,930

ending inventory
safety stock

year end inventory
equals
49,930
49,930
49,930
units / month)
me Worker (%)
15,190
80%
5%
49,930
84,803
ring - 27.29%
April
101,767
6.70
0.00
101,767
101,767
0
Year 2 Capacity
Max Monthly Cap
1,640,625
136,719
Max Month/Worker
65758
Summer - 43.99%
Fall - 19.03%
May
June
July
101,767
164,043
164,043
6.70
10.80
10.80
4.10
0.00
101,767
164,043
164,043
101,767
164,043
164,043
(0)
0
0
Aug
164,043
10.80
0.00
164,043
164,043
0
Sept
70,965
5.84
4.96
70,965
70,965
-
Oct
70,965
5.84
70,965
70,965
-
Nov
70,965
5.84
70,965
70,965
-
49,930
49,930
49,930
-
49,930
49,930
49,930
-
49,930
49,930
49,930
-
49,930
49,930
49,930
-
49,930
49,930
49,930
-
49,930
49,930
49,930
-
49,930
49,930
49,930
-
49,930
49,930
49,930
-
$ 186,817
$
$
$
$
0
$
$ 36,663
$
$ 223,480
$ 186,817
$
$
$
$
$
$ 36,663
$
$ 223,480
$ 301,139
$
$
$
$
2,050
$
$ 36,663
$
$ 339,852
$ 301,139
$
$
$
$
$
0
$ 36,663
$
$ 337,802
$ 301,139
$
$
$
$
$
0
$ 36,663
$
$ 337,802
$ 130,272
$
$
$
$
$ 2,480
$ 36,663
$
$ 169,415
$ 130,272
$
$
$
$
$
$ 36,663
$
$ 166,936
$ 130,272
$
$
$
$
$
$ 36,663
$
$ 166,936
49,930
49,930
49,930
49,930
49,930
49,930
49,930
49,930
49,930
49,930
49,930
49,930
49,930
49,930
49,930
49,930
11
11
11
11
11
11
101,767
101,767
164,043
164,043
164,043
70,965
70,965
70,965
101,767
101,767
164,043
164,043
164,043
70,965
70,965
70,965
101,767
101,767
164,043
164,043
164,043
70,965
70,965
70,965
101,767
101,767
164,043
164,043
164,043
88,706
88,706
88,706
101,767
101,767
164,043
164,043
164,043
70,965
70,965
70,965
81,414
81,414
131,234
131,234
131,234
70,965
70,965
70,965
5,088
5,088
8,202
8,202
8,202
4,435
4,435
4,435
49,930
49,930
49,930
49,930
49,930
49,930
49,930
49,930
49,930
49,930
49,930
49,930
49,930
49,930
49,930
49,930
15190.9722
15190
Dec
36,135
5.84
71,008
71,008
34,873
49,930
84,803
67,367
-
Total
1,118,729
7.83
6.44
1,153,601
1,153,601
34,873
51,383
-
$ 130,352 $ 2,117,705
$
$
$
$
$
$
$
$
3,913
$
$
3,219
$ 49,467 $ 452,763
$
$
$ 179,818 $ 2,577,600
84,803
=
84,803
6
=
71,008
=
71,008
71,008
88,706
71,008
70,965
4,435
84,803
49,930
84,803
=
84,803
Period
Forecast
Full Time Employees
Hires
Fires
Output
Regular
Part Time
Overtime
Subcontract
Output - Forecast
Inventory
Beginning
Ending
Average
Backorders
Costs:
Regular
@
Part Time
@
Overtime
@
Subcontract
@
Hire
@
Fire
@
Inventory
@
Backorders @
Total

Winter - 9.69%
Spring - 27.29%
Jan
Feb
March
April
56,818
56,818
160,018
160,018
5.84
3.27
3.27
7.37
7.37
4.10
(0.00)
2.57
56,819
56,818
160,018
160,018
56,819
56,818
160,018
160,018
0
0
(0)
(0)
84,803
0
$
$
$
1.86
3.72
2.79
$
$
$
$
500
500
0.47
2.79
84,803
84,803
84,803
-
84,803
84,803
84,803
-
84,803
84,803
84,803
-
$ 105,695
$
$
$
$
$
1,283
$ 39,438
$
$ 146,417
$ 105,694
$
$
$
$
$
$ 39,438
$
$ 145,132
$ 297,668
$
$
$
$ 2,050
$
$ 39,438
$
$ 339,156
84,803
84,803
84,803
84,803
84,803
84,803
$
$
$
$
$
$
$
$
$
297,668
(0)
39,438
337,106
Constraints
equals
84,803
=
84,803
84,803
84,803
84,803

current employees
equals
56,819
56,818
160,018
160,018

total output
equal
56,819
56,818
160,018
160,018
56,819
56,818
160,018
160,018

regular output
71,023
71,023
160,018
160,018
56,819
56,818
160,018
160,018

regular output
56,818
56,818
128,014
128,014
overtime
3,551
3,551
8,001
8,001
84,803
84,803
84,803
84,803

ending inventory
safety stock

year end inventory
equals
84,803
84,803
84,803
84,803
21,701
80%
5%
84,803
212,496
Year 3 Capacity
Monthly Capacity
21701.3889
21701
25243
Summer - 43.99%
Fall - 19.03%
May
June
July
160,018
257,940
257,940
7.37
11.89
11.89
(0.00)
4.51
0.00
160,018
257,940
257,940
160,018
257,940
257,940
(0)
0
0
84,803
84,803
84,803
-
2343750
195312.5
Max Output/Worker
Aug
257,940
11.89
0.00
257,940
257,940
(0)
Sept
111,584
6.43
5.46
111,584
111,584
-
Oct
111,584
6.43
111,584
111,584
-
Nov
111,584
6.43
111,584
111,584
-
Dec
56,818
8.50
2.08
184,511
184,511
127,693
84,803
84,803
84,803
-
84,803
84,803
84,803
-
84,803
84,803
84,803
-
84,803
84,803
84,803
-
84,803
212,496
148,650
-
479,824
0
39,438
519,262
$ 207,571
$
$
$
$
$
2,729
$ 39,438
$
$ 249,739
$ 207,571
$
$
$
$
$
$ 39,438
$
$ 247,009
$ 207,571
$
$
$
$
$
$ 39,438
$
$ 247,009
$ 343,231
$
$
$
$
1,038
$
$ 69,130
$
$ 413,399
84,803
84,803
84,803
84,803
212,496
84,803
84,803
84,803
-
84,803
84,803
84,803
-
$ 479,824
$
$
$
$
2,256
$
$ 39,438
$
$ 521,518
$ 479,824
$
$
$
$
$
0
$ 39,438
$
$ 519,262
84,803
84,803
84,803
84,803
84,803
84,803
84,803
84,803
84,803
84,803
212,496
12
12
12
$ 297,668
$
$
$
$
(0)
$
$ 39,438
$
$ 337,106
$
$
$
$
$
$
$
$
$
12
12
12
160,018
257,940
257,940
257,940
111,584
111,584
111,584
184,511
160,018
257,940
257,940
257,940
111,584
111,584
111,584
184,511
160,018
257,940
257,940
257,940
111,584
111,584
111,584
184,511
160,018
257,940
257,940
257,940
139,480
139,480
139,480
184,511
160,018
257,940
257,940
257,940
111,584
111,584
111,584
184,511
128,014
206,352
206,352
206,352
111,584
111,584
111,584
147,609
8,001
12,897
12,897
12,897
6,974
6,974
6,974
9,226
84,803
84,803
84,803
84,803
84,803
84,803
84,803
212,496
84,803
84,803
84,803
84,803
84,803
84,803
84,803
84,803
212,496
=
212,496
Total
1,759,080
10.69
8.03
1,886,774
1,886,774
127,693
90,124
$ 3,509,811
$
$
$
$
5,344
$
4,013
$
502,948
$
$ 4,022,116

Winter - 9.69%
Spring - 27.29%
Jan
Feb
March
April
140,531
140,531
395,779
395,779
8.50
8.09
8.09
14.05
11.25
5.95
0.41
2.80
140,531
140,531
395,779
395,779
140,531
140,531
304,873
195,312
90,906
200,467
(0)
0
0
0
25,243
Period
Forecast
Full Time Employees
Hires
Fires
Output
Regular
Part Time
Overtime
Subcontract
Output - Forecast
Inventory
Beginning
Ending
Average
Backorders
Costs:
Regular
@
Part Time
@
Overtime
@
Subcontract
@
Hire
@
Fire
@
Inventory
@
Backorders @
Total
212,496
212,496
212,496
-
212,496
212,496
212,496
-
212,496
212,496
212,496
-
212,496
212,496
212,496
-
1.74 $ 245,075
3.49 $
2.62 $
$1.67
$
$
500 $
$
500 $
204
$ 0.44 $ 92,644
$ 2.62 $
$ 337,922
$ 245,075
$
$
$
$
$
$ 92,644
$
$ 337,719
$ 531,674
$
$
$ 151,813
$
2,977
$
$ 92,644
$
$ 779,108
$ 340,608
$
$
$ 334,780
$
$
1,399
$ 92,644
$
$ 769,432
212,496
212,496
212,496
212,496
212,496
0
$
$
$
Constraints
equals
212,496
212,496
212,496
212,496
14
11

current employees
equals
14
11
140,531
140,531
395,779
395,779

total output
equal
140,531
140,531
395,779
395,779
140,531
140,531
304,873
195,312

regular output
175,664
175,664
304,873
244,139
140,531
140,531
304,873
195,312

regular output
140,531
140,531
243,899
195,311
overtime
8,783
8,783
15,244
12,207
212,496
212,496
212,496
212,496

ending inventory
safety stock

year end inventory
equals
212,496
212,496
212,496
212,496
21,701
80%
5%
212,496
512,118
Year 4 Capacity
Max Monthly Cap
Max Output Per Worker
2343750
195312.5
21701.3889
21701
1572154
Summer - 43.99%
Fall - 19.03%
May
June
July
395,779
637,975
637,975
11.25
11.25
11.25
395,779
637,975
637,975
195,311
195,313
195,312
200,468
442,662
442,663
0
-
Aug
637,975
11.25
637,975
195,312
442,663
-
Sept
275,987
11.25
275,987
195,312
80,675
0
Oct
275,987
11.25
275,987
195,312
80,675
(0)
Nov
275,987
11.25
275,987
195,312
80,675
0
212,496
212,496
212,496
-
212,496
212,496
212,496
-
212,496
212,496
212,496
-
212,496
212,496
212,496
-
212,496
212,496
212,496
-
212,496
212,496
212,496
-
212,496
212,496
212,496
-
$ 340,607
$
$
$ 334,782
$
$
$ 92,644
$
$ 768,032
$ 340,609
$
$
$ 739,246
$
$
$
92,644
$
$ 1,172,499
$ 340,608
$
$
$ 739,247
$
$
$ 92,644
$
$ 1,172,499
$ 340,608
$
$
$ 739,247
$
$
$
92,644
$
$ 1,172,499
$ 340,608
$
$
$ 134,727
$
$
$ 92,644
$
$ 567,979
$ 340,608
$
$
$ 134,727
$
$
$ 92,644
$
$ 567,979
$ 340,608
$
$
$ 134,727
$
$
$ 92,644
$
$ 567,979
212,496
212,496
212,496
212,496
212,496
212,496
212,496
212,496
212,496
212,496
212,496
212,496
212,496
212,496
11
11
11
11
11
11
11
11
11
11
11
11
11
11
395,779
637,975
637,975
637,975
275,987
275,987
275,987
395,779
637,975
637,975
637,975
275,987
275,987
275,987
195,311
195,313
195,312
195,312
195,312
195,312
195,312
244,139
244,139
244,139
244,139
244,139
244,139
244,139
195,311
195,313
195,312
195,312
195,312
195,312
195,312
195,311
195,311
195,311
195,311
195,311
195,311
195,311
12,207
12,207
12,207
12,207
12,207
12,207
12,207
212,496
212,496
212,496
212,496
212,496
212,496
212,496
212,496
212,496
212,496
212,496
212,496
212,496
212,496
Dec
140,531
11.25
440,153
195,312
244,841
299,622
Total
4,350,817
5.95
3.21
4,650,439
2,343,744
2,306,695
299,622
212,496
512,118
362,307
$ 340,609
$
$
$
$
$
$ 157,958
$
$ 498,567
512,118
=
512,118
11
=
224,980
$
$
$
$
$
$
$
$
$
4,087,295
3,443,296
2,977
1,603
1,177,041
8,712,212
11
440,153
=
440,153
195,312
244,139
195,312
195,311
12,207
512,118
212,496
512,118
=
512,118

Winter - 9.69%
Spring - 27.29%
Jan
Feb
March
249,268
249,268
702,015
11.25
11.25
11.25
11.25
249,268
249,268
702,015
195,312
195,312
195,312
53,956
53,956
506,703
(0)
0
-
25243
Period
Forecast
Full Time Employees
Hires
Fires
Output
Regular
Part Time
Overtime
Subcontract
Output - Forecast
Inventory
Beginning
Ending
Average
Backorders
Costs:
Regular
@
Part Time
@
Overtime
@
Subcontract
@
Hire
@
Fire
@
Inventory
@
Backorders @
Total
512,118
512,118
512,118
-
512,118
0
$
$
$
1.72
3.43
2.57
$1.64
$
500
$
500
$ 0.43
$ 2.57
$
$
$
$
$
$
$
$
$
335,252
88,304
219,762
643,318
512,118
512,118
512,118
-
512,118
512,118
512,118
-
$ 335,252 $ 335,252
$
$
$
$
$ 88,304 $ 829,270
$
$
$
$
$ 219,762 $ 219,762
$
$
$ 643,318 $ 1,384,284
Constraints
equals
512,118
=
512,118
=
512,118
=
512,118
512,118
512,118
11
11
11

current employees
equals
11
11
11
249,268
249,268
702,015

total output
equal
249,268
249,268
702,015
195,312
195,312
195,312

regular output
244,139
244,139
244,139
195,312
195,312
195,312

regular output
195,311
195,311
195,311
overtime
12,207
12,207
12,207
512,118
512,118
512,118

ending inventory
safety stock

year end inventory
equals
512,118
512,118
512,118
nits / month)
e Worker (%)
21,701
80%
5%
512,118
563,330
ring - 27.29%
April
702,015
11.25
702,015
195,312
506,703
512,118
512,118
512,118
-
Year 5 Capacity
Max Monthly Cap
Max Output/Worker
Summer - 43.99%
Fall - 19.03%
May
June
July
702,015
1,131,610
1,131,610
11.25
11.25
11.25
702,015
1,131,610
1,131,610
195,312
195,312
195,312
506,703
936,298
936,298
512,118
512,118
512,118
-
512,118
512,118
512,118
-
$ 335,252 $ 335,252 $ 335,252

$
$
$
$
$
$
$ 829,270 $ 829,270 $ 1,532,345
$
$
$
$
$
$
$ 219,762 $ 219,762 $ 219,762
$
$
$
$ 1,384,284 $ 1,384,284 $ 2,087,359
$ 335,252
$
$
$ 1,532,345
$
$
$ 219,762
$
$ 2,087,359
512,118
=
512,118
512,118
512,118
-
512,118
=
512,118
=
512,118
=
2343750
195312.5
21701.38889
21701
Aug
1,131,610
11.25
1,131,610
195,312
936,298
-
Sept
489,533
11.25
489,533
195,313
294,220
-
Oct
489,533
11.25
489,533
195,312
294,221
-
512,118
512,118
512,118
-
512,118
512,118
512,118
-
512,118
512,118
512,118
-
$ 335,252 $ 335,253
$
$
$
$
$ 1,532,345 $ 481,520
$
$
$
$
$ 219,762 $ 219,762
$
$
$ 2,087,359 $ 1,036,535
$ 335,251
$
$
$ 481,522
$
$
$ 219,762
$
$ 1,036,535
512,118
=
512,118
=
512,118
=
512,118
512,118
512,118
512,118
512,118
512,118
512,118
11
11
11
11
11
11
11
11
11
11
11
11
11
11
702,015
702,015
1,131,610
1,131,610
1,131,610
489,533
489,533
702,015
702,015
1,131,610
1,131,610
1,131,610
489,533
489,533
195,312
195,312
195,312
195,312
195,312
195,313
195,312
244,139
244,139
244,139
244,139
244,139
244,139
244,139
195,312
195,312
195,312
195,312
195,312
195,313
195,312
195,311
195,311
195,311
195,311
195,311
195,311
195,311
12,207
12,207
12,207
12,207
12,207
12,207
12,207
512,118
512,118
512,118
512,118
512,118
512,118
512,118
512,118
512,118
512,118
512,118
512,118
512,118
512,118
Nov
489,533
11.25
489,533
195,313
294,220
-
Dec
249,268
11.25
300,480
195,312
105,168
51,212
512,118
512,118
512,118
-
512,118
563,330
537,724
-
$ 335,253
$
$
$ 481,520
$
$
$ 219,762
$
$ 1,036,535
512,118
=
7,768,488
2,343,744
5,424,744
51,212
514,252
-
$ 335,252 $ 4,023,023
$
$
$
$
$ 172,118 $ 8,878,136
$
$
$
$
$ 230,750 $ 2,648,131
$
$
$ 738,119 $ 15,549,289
563,330
=
512,118
563,330
11
11
Total
7,717,276
11
11
489,533
300,480
489,533
300,480
195,313
195,312
244,139
244,139
195,313
195,312
195,311
195,311
12,207
12,207
512,118
563,330
512,118
512,118
563,330
=
563,330
YEAR 1
BEST CASE Demand
Machine
Flash Pasteurizer
Printing Machine
Filler
Sealer
Mixer
Initiator
Square Feet Needed

Cost Per Foot
Total Facilities Cost
YEAR 2
BEST CASE Demand
Machine
Flash Pasteurizer
Printing Machine
Filler
Sealer
Mixer
Initiator
Square Feet Needed

Cost Per Foot
YEAR 3
BEST CASE Demand
Machine
Flash Pasteurizer
Printing Machine
Filler
Sealer
Mixer
Initiator
Square Feet Needed
1,159,438
Capacity Per Machine Capacity Needed Machines Needed
1,920,000
0.60
1,000,000
1.16
234,375
4.95
18,750,000
0.06
1,920,000
0.60
20,000,000
0.06
1
2
5
1
1
1
Cost Per Machine

$10,000
$4,750
$1,975
$6,900
$8,550
$20,000
Total Cost
Total Capacity
4,000
$12
$48,000
1,455,224
Capacity Per Machine Capacity Needed Machines Needed
1,920,000
0.76
1,000,000
1.46
234,375
6.21
18,750,000
0.08
1,920,000
0.76
20,000,000
0.07
1
2
7
1
1
1
Cost Per Machine

$10,000
$4,750
$1,975
$6,900
$8,550
$20,000
Total Cost
Total Capacity
4,000
$12
$48,000
2,288,256
Capacity Per Machine Capacity Needed Machines Needed Cost Per Machine
1,920,000
1.19
2
$10,000
1,000,000
2.29
3
$4,750
234,375
9.76
10
$1,975
18,750,000
0.12
1
$6,900
1,920,000
1.19
2
$8,550
20,000,000
0.11
1
$20,000
Total Cost
Total Capacity
8,600
Cost Per Foot

$12
$103,200
Cost of Solar System
$97,500
YEAR 4
BEST CASE Demand
Machine
Flash Pasteurizer
Printing Machine
Filler
Sealer
Mixer
Initiator
Square Feet Needed

Cost Per Foot
YEAR 5
BEST CASE Demand
Machine
Flash Pasteurizer
Printing Machine
Filler
Sealer
Mixer
Initiator
Square Feet Needed

Cost Per Foot
2,288,256
1,920,000
1.19
2
$10,000
1,000,000
2.29
3
$4,750
234,375
9.76
10
$1,975
18,750,000
0.12
1
$6,900
1,920,000
1.19
2
$8,550
20,000,000
0.11
1
$20,000
Total Cost
Total Capacity
8,600
$12
$103,200
$97,500
2,288,256
1,920,000
1.19
2
$10,000
1,000,000
2.29
3
$4,750
234,375
9.76
10
$1,975
18,750,000
0.12
1
$6,900
1,920,000
1.19
2
$8,550
20,000,000
0.11
1
$20,000
Total Cost
Total Capacity
8,600
$12
$103,200
$97,500
Cost Per Set Capacity Per Set

$10,000
1,920,000
$9,500
2,000,000
$9,875
1,171,875
$6,900
18,750,000
$8,550
1,920,000
$20,000
20,000,000
$64,825
1,171,875

$10,000
1,920,000
$9,500
2,000,000
$13,825
1,640,625
$6,900
18,750,000
$8,550
1,920,000
$20,000
20,000,000
$68,775
1,640,625

$20,000
3,840,000
$14,250
3,000,000
$19,750
2,343,750
$6,900
18,750,000
$17,100
3,840,000
$20,000
20,000,000
$98,000
2,343,750

$20,000
3,840,000
$14,250
3,000,000
$19,750
2,343,750
$6,900
18,750,000
$17,100
3,840,000
$20,000
20,000,000
$98,000
2,343,750

$20,000
3,840,000
$14,250
3,000,000
$19,750
2,343,750
$6,900
18,750,000
$17,100
3,840,000
$20,000
20,000,000
$98,000
2,343,750
YEAR 1
BEST CASE Demand
Worker Title
Warehouse Maintenance
Packaging Engineer
Product Enablers
YEAR 2
BEST CASE Demand
Worker Title
Packaging Engineer
Product Enablers
YEAR 3
BEST CASE Demand
Worker Title
Packaging Engineer
Product Enablers
YEAR 4
BEST CASE Demand
Worker Title
Packaging Engineer
Product Enablers
1,159,438
Seconds to Produce a Box
Capacity Per Worker (Boxes/Yr)

6
1,200,000
18
400,000
6
1,200,000
1,455,224

6
1,200,000
18
400,000
6
1,200,000
2,288,256

6
18
6

1,200,000
400,000
1,200,000
2,288,256

6
1,200,000
18
400,000
6
1,200,000
YEAR 5
BEST CASE Demand
Worker Title
Packaging Engineer
Product Enablers
2,288,256

6
1,200,000
18
400,000
6
1,200,000
Capacity Needed Workers Needed Cost Per Worker Total Work Type Cost Capacity of Work Type
0.97
1
$30,000
$30,000
1,200,000
2.90
3
$30,000
$90,000
1,200,000
0.97
1
$30,000
$30,000
1,200,000
Total Cost
$150,000
Total Capacity
1,200,000
1.21
2
$30,000
$60,000
2,400,000
3.64
4
$30,000
$120,000
1,600,000
1.21
2
$30,000
$60,000
2,400,000
Total Cost
$240,000
Total Capacity
1,600,000
1.91
2
$30,000
$60,000
2,400,000
5.72
6
$30,000
$180,000
2,400,000
1.91
2
$30,000
$60,000
2,400,000
Total Cost
$300,000
Total Capacity
2,400,000
1.91
2
$30,000
$60,000
2,400,000
5.72
6
$30,000
$180,000
2,400,000
1.91
2
$30,000
$60,000
2,400,000
Total Cost
$300,000
Total Capacity
2,400,000
1.91
2
$30,000
$60,000
2,400,000
5.72
6
$30,000
$180,000
2,400,000
1.91
2
$30,000
$60,000
2,400,000
Total Cost
$300,000
Total Capacity
2,400,000
#
CEO/CFO
IS/OM
Sales/MK
Bookkeeping
QC Officer
Packaging Engineer
Product Enablers
Salaries Employee
Wage Employees
Total Employment
1
1
1
1
1
1
1
3
Year 1
Total
120,000 120,000
75,000
75,000
70,000
70,000
30,000
30,000
55,000
55,000
25,000
25,000
25,000
25,000
25,000
75,000
CEO/CFO
IS/OM
Sales/MK
Bookkeeping
QC Officer
Packaging Engineer
Product Enablers
350,000
125,000
475,000
Total Salaries expense
Total Wages Expense
Total salaries/wages
#
1
1
1
1
1
1
1
3
Year 2
Total
120,000 120,000
75,000
75,000
73,500
73,500
30,000
30,000
55,000
55,000
25,000
25,000
25,000
25,000
25,000
75,000
353,500
125,000
478,500
#
CEO/CFO
OM Director
IS Director
Marketing Director
Sales Director
Sales Associate
Bookkeeping
QC Officer
Product Enablers
Packaging Engineer
Total Wages Expense
1
1
1
1
1
1
1
1
2
6
2
Year 3
Total
125,000 125,000
70,000
70,000
70,000
70,000
77,150
77,150
70,000
70,000
35,000
35,000
30,000
30,000
55,000
55,000
30,000
60,000
30,000 180,000
30,000
60,000
532,150
300,000
832,150
#
CEO
COO
CFO
HR VP
R&D VP
CTO
CMO
SALES VP
CLIENT SERVICES VP
Product Enablers
Packaging Engineer
Private Accountant
Bookkeeper
QC Officer
Research Analyst
Website Maintainer
Marketing Associate
Sales Associate
Supplier Relations
Customer Relations

Total Wages Expense
1
1
1
1
1
1
1
1
1
2
6
2
1
2
1
3
1
1
1
1
2
Year 4
Total
150,000 150,000
95,000
95,000
90,000
90,000
55,000
55,000
65,000
65,000
75,000
75,000
81,034
81,034
73,500
73,500
60,000
60,000
30,000
60,000
30,000 180,000
30,000
60,000
70,000
70,000
30,000
60,000
60,000
60,000
40,000 120,000
37,500
37,500
35,000
35,000
36,750
36,750
40,000
40,000
40,000
80,000
1,283,784
300,000
1,583,784
#
CEO
COO
CFO
HR VP
R&D VP
CTO
CMO
SALES VP
CLIENT SERVICES VP
Product Enablers
Packaging Engineer
Private Accountant
Bookkeeper
QC Officer
Research Analyst
Website Maintainer
Marketing Associate
Sales Associate
Supplier Relations
Customer Relations

Total Wages Expense
1
1
1
1
1
1
1
1
1
2
6
2
1
2
1
3
1
1
1
1
2
Year 5
Total
150,000
150,000
95,000
95,000
90,000
90,000
55,000
55,000
65,000
65,000
75,000
75,000
85,085
85,085
77,150
77,150
60,000
60,000
30,000
60,000
30,000
180,000
30,000
60,000
70,000
70,000
30,000
60,000
60,000
60,000
40,000
120,000
37,500
37,500
36,750
36,750
38,588
38,588
40,000
40,000
40,000
80,000
1,295,073
300,000
1,595,073
Cost of Goods Sold (COGS)
YEAR 1
Direct materials
Raw Materials Shipping
Direct costs
Direct labor
Total direct costs
Indirect materials
Indirect labor
Mfg facilities
Mfg equipment
MOH
Mfg IT
Mfg utilities
Mfg insurance
Total MOH
Cost of goods sold
YEAR 3
Direct costs
Direct materials
Direct labor
Total direct costs
Indirect materials
Indirect labor
Mfg facilities
Mfg equipment
MOH
Mfg IT
Mfg utilities
Mfg insurance
Total MOH
Cost of goods sold
Per Unit
$
1.59
$
0.03
$
0.17
$ 1.79
$ 0.004
$
0.11
$
0.04
$
0.01
$
0.00
$
0.02
$
0.01
$ 0.20
$ 1.99
$
$
$
$
$
$
$
$
$
$
$
$
$
Per Year
1,415,823.99
30,761.86
150,000.00
1,596,585.85
3,539.56
93,750.00
36,000.00
12,965.00
4,000.00
18,000.00
6,000.00
174,254.56
1,770,840.41
Per Unit
Per Year
$
1.55 $ 2,731,714.74
$
0.02
$30,867
$
0.17 $ 300,000.00
$ 1.74 $ 3,062,581.96
6,829.29
$ 0.004 $
87,500.00
$
0.05 $
85,525.00
$
0.05 $
39,100.00
$
0.02 $
7,500.00
$
0.00 $
19,350.00
$
0.01 $
$
14,254.17
$
0.01
$ 0.15 $ 260,058.45
$ 1.89 $ 3,322,640.42
YEAR 5
Direct materials
Direct costs Direct labor
Total direct costs
Indirect materials
Indirect labor
MOH
Per Unit
$
1.55
Per Year
$
$
$ 3,639,661.44
0.13 $ 300,000.00
0.01
$32,026
$
$
$
1.68 $ 3,939,661.44
9,099.15
0.00 $
0.05 $ 118,750.00
Finished
Boxes
COGS
Mfg facilities
Mfg equipment
MOH
Mfg IT
Mfg utilities
Mfg insurance
Total MOH
Cost of goods sold
$
$
$
$
$
$
$
0.04
0.02
0.00
0.01
0.01
0.13
1.81
$
85,525.00
$
39,100.00
$
7,500.00
$
19,350.00
$
14,254.17
$ 293,578.32
$13,027,553.05
YEAR 2
Direct materials
Direct costs
Direct labor
Total direct costs
Indirect materials
Indirect labor
Mfg facilities
Mfg equipment
MOH
Mfg IT
Mfg utilities
Mfg insurance
Total MOH
Cost of goods sold
YEAR 4
Direct materials
Direct labor
Total direct costs
Indirect materials
Indirect labor
Mfg facilities
Mfg equipment
MOH
Mfg IT
Mfg utilities
Mfg insurance
Total MOH
Cost of goods sold
Direct costs
Outsourced Ordering
Per Unit
Per Year
$
1.64 $
8,794,313.29
1.64 $
8,794,313.29
Per Unit
$
1.57
$
0.03
$
0.21
$ 1.81
$ 0.004
$
0.08
$
0.03
$
0.01
$
0.00
$
0.02
$
0.01
$ 0.16
$ 1.97
$
$
$
$
$
$
$
$
$
$
$
$
Per Year
1,752,801.51
$30,876
240,000.00
2,023,677.99
4,382.00
93,750.00
36,000.00
13,755.00
4,000.00
18,000.00
6,000.00
175,887.00
2,199,564.99
In-house production
Per Unit
Per Year
$
1.55 $ 3,639,661.44
$
$
$
$
$
$
$
$
$
$
$
$
0.13
0.01
1.69
0.00
0.05
0.04
0.02
0.00
0.01
0.01
0.13
1.82
$
$
$
$
$
$
$
$
$
$
$
300,000.00
$30,705
3,970,366.86
9,099.15
118,750.00
85,525.00
39,100.00
7,500.00
19,350.00
14,254.17
293,578.32
7,615,747.28
Finished
Boxes
COGS
Outsourced Ordering
Per Unit
$
1.67
$
1.67
Weighted Avg COGS

54%
46%
Weighted Avg COGS

30% $
70% $
$
0.55
1.14
1.69
Outsourced Ordering
Per Year
$ 3,351,802.10
$ 3,351,802.10
Weighted Avg COGS

$
0.98
$
0.77
$
1.75
Direct Materials Cost

YEAR 1
Item
Vitamin C (mg)
Vitamin D2 (mg)
Vitamin D3 (mg)
Calcium (mg)
Xylitol (mg)
K12 (mg)
M18 (mg)
Plastic Wrap (Wrappings)
Boxes (Boxes)
Fruit Syrup (Drops)
Printer Ink (1 pop's worth of ink)
Fruit Juice (ounces)
Total Mtls Cost
# of pops in a box
YEAR 2
Item
Vitamin C (mg)
Vitamin D2 (mg)
Vitamin D3 (mg)
Calcium (mg)
Xylitol (mg)
K12 (mg)
M18 (mg)
Boxes (Boxes)
Fruit Syrup (Drops)
Total Mtls Cost
# in Boxes
(units)/pop
150
0.133
0.05
350
3000
10
20
1
0.083333333
2
0.083333333
0.4409
12.00000
(units)/pop
150
0.133
0.05
350
3000
10
20
1
0.083333333
2
0.083333333
0.4409
12.00000
YEAR 3
Item
Vitamin C (mg)
Vitamin D2 (mg)
Vitamin D3 (mg)
Calcium (mg)
Xylitol (mg)
K12 (mg)
M18 (mg)
(units)/pop
150
0.133
0.05
350
3000
10
20

Boxes (Boxes)
Fruit Syrup (Drops)
Total Mtls Cost
# in Boxes
1
0.083333333
2
0.083333333
0.4409
12.00000
YEAR 4
Direct Materials Cost (in-house manufacturing)
Item
Vitamin C (mg)
Vitamin D2 (mg)
Vitamin D3 (mg)
Calcium (mg)
Xylitol (mg)
K12 (mg)
M18 (mg)
Boxes (Boxes)
Fruit Syrup (Drops)
Total Mtls Cost
# in Boxes
Direct Materials Cost (outsourcing)

Item
Finished Box
Total Mtls Cost
YEAR 5
Direct Materials Cost (in-house manufacturing)
Item
Vitamin C (mg)
Vitamin D2 (mg)
Vitamin D3 (mg)
Calcium (mg)
Xylitol (mg)
K12 (mg)
M18 (mg)
Boxes (Boxes)
Fruit Syrup (Drops)
Total Mtls Cost
# in Boxes
Direct Materials Cost (outsourcing)

Item
Finished Box
Total Mtls Cost
Cost/unit
$ 0.0000320
$ 0.0002400
$ 0.0002400
$ 0.0000340
$ 0.0000132
$ 0.0013000
$ 0.0013000
$
0.0107
$
0.1500
$
0.0020
$
0.0107
$
0.0200
Cost/mg
$ 0.0000320
$ 0.0002400
$ 0.0002400
$ 0.0000340
$ 0.0000128
$ 0.0012805
$ 0.0012805
$
0.0107
$
0.1500
$
0.0020
$
0.0107
$
0.0200
$
$
$
$
$
$
$
Cost/mg
0.0000320
0.0002400
0.0002400
0.0000340
0.0000124
0.0012805
0.0012805
$
$
$
$
$
$
$
$
$
$
$
$
Cost/Box
Cost/Unit > 100k Cost/Unit > 50k Cost/Unit > 0-49k
0.06 $
0.0576 $
0.0576 $
0.0576
0.00
0.00
0.14
0.48
0.16
0.31
0.13
0.15
0.048
0.01
0.11
1.5881 $
0.0576 $
0.0576 $
0.0576
$
$
$
Cost/Box
0.06 $
0.0576 $
0.0576 $
0.0576
0.00
0.00
0.14
0.46
0.15
0.31
0.13
0.15
0.0484375
0.01
0.11
1.5668 $
0.0576 $
0.0576 $
0.0576
$
$
$
$
$
$
$
Cost/Box
0.06 $
0.0576 $
0.0576 $
0.0576
0.00
0.00
0.14
0.45
0.15
0.31
$
$
$
$
$
$
$
$
$
$
$
$
$
$
0.0107
0.1500
0.0020
0.0107
0.0200
(units)/pop
150
0.133
0.05
350
3000
10
20
1
0.083333333
2
0.083333333
0.4409
$
$
$
$
$
0.13
0.15
0.0484375
0.01
0.11
1.5529 $
$
$
$
$
$
$
$
$
$
$
$
$
Cost/mg
0.00003
0.00024
0.00024
0.00003
0.00001
0.00128
0.00128
0.0107
0.1500
0.0020
0.0107
0.0200
$
$
$
$
$
$
Cost/mg
0.0000320
0.0002400
0.0002400
0.0000340
0.0000124
0.0012805
0.0576
0.0576
0.0576
$
$
$
Cost/Box
0.06 $
0.0576 $
0.0576 $
0.0576
0.00
0.00
0.14
0.45
0.15
0.31
0.13
0.15
0.0484375
0.01
0.11
1.5529 $
0.0576 $
0.0576 $
0.0576
$
$
$
$
$
$
Cost/Box
0.06 $
0.0576 $
0.0576 $
0.0576
0.00
0.00
0.14
0.45
0.15
$
$
$
$
$
$
$
$
$
12.00000
Cost/Box
$
1.67
$
1.67
(units)/pop
150
0.133
0.05
350
3000
10
20
1
0.083333333
2
0.083333333
0.4409
12.00000
Cost/Box
$
1.64
$
1.64
$ 0.0012805 $
$
0.0107 $
$
0.1500 $
$
0.0020
$
0.0107 $
$
0.0200 $
$
0.31
0.13
0.15
0.0484375
0.01
0.11
1.5529 $
0.0576
0.0576
0.0576
Using individual small bottles

$
$
0.0024
$
0.0024
$
0.0003
$
0.0001
$
0.0130
$
0.0130
Divided by 10
$ $ 0.0002400
$ 0.0002400
$ 0.0000340
$ 0.0000120
$ 0.0013000
$ 0.0013000

$
$
0.0024
$
0.0024
$
0.0003
$
0.0001
$
0.0126
$
0.0126
Divided by 10
$ $ 0.0002400
$ 0.0002400
$ 0.0000340
$ 0.0000118
$ 0.0012600
$ 0.0012600

$
$
0.0024
$
0.0024
$
0.0003
$
0.0001
$
0.0122
$
0.0126
Divided by 10
$ $ 0.0002400
$ 0.0002400
$ 0.0000340
$ 0.0000116
$ 0.0012222
$ 0.0012600
Using individual Divided

small bottles
by 10
$
0.0002 $ 0.0000180
$
0.0024 $ 0.0002400
$
0.0024 $ 0.0002400
$
0.0003 $ 0.0000340
$
0.0001 $ 0.0000120
$
0.0130 $ 0.0013000
$
0.0130 $ 0.0013000
Using individual Divided

small bottles
by 10
$
0.0002 $ 0.0000180
$
0.0024 $ 0.0002400
$
0.0024 $ 0.0002400
$
0.0003 $ 0.0000340
$
0.0001 $ 0.0000120
$
0.0130 $ 0.0013000
0.0130 $ 0.0013000
YEAR 1
Product Demand
Worst case forecast

Most likely forecast
Best case forecast
Mean demand per year
Standard deviation of demand per year
Mean demand per week
Standard deviation of demand per week
Raw Materials Demand

Year 1
623,620
891,529
1,159,438
891,529
89,303
17,145
12,384
YEAR 2
Product Demand
Worst case forecast

Best case forecast

Year 2
782,234
1,118,729
1,455,224
1,118,729
112,165
21,514
15,554
YEAR 3
Product Demand
Worst case forecast

Best case forecast

Year 3
1,229,904
1,759,080
2,288,256
1,759,080
176,392

33,828
24,461
YEAR 4
Product Demand
Worst case forecast

Best case forecast
Year 4
3,045,640
4,350,817
5,655,994
4,350,817
435,059
83,670
60,332
Demand Production Breakdown

In-house Production
Outsourced Ordering
2,343,750
2,007,067
YEAR 5
Product Demand
Worst case forecast
Best case forecast
Demand Production Breakdown
In-house Production
Outsourced Ordering

Year 5
4,502,480
7,717,276
10,932,073
7,717,276
1,071,599
148,409
148,604
2,343,750
5,373,526
Vitamin C (mg)
Vitamin D2 (mg)
Vitamin D3 (mg)
Calcium (mg)
Xylitol (mg)
K12 (mg)
M18 (mg)
Boxes (Boxes)
Fruit Syrup (drops)
Year 1
Mean per week Stdev per week
2,571,718
1,857,615
2,280
1,647
857
619
6,000,675
4,334,434
51,434,353
37,152,294
171,448
123,841
342,896
247,682
17,145
12,384
1,429
1,032
34,290
24,768
1,429
1,032
7,559
5,460
Vitamin C (mg)
Vitamin D2 (mg)
Vitamin D3 (mg)
Calcium (mg)
Xylitol (mg)
K12 (mg)
M18 (mg)
Boxes (Boxes)
Fruit Syrup (drops)
Year 2
3,227,102
2,333,173
2,861
2,069
1,076
778
7,529,906
5,444,070
64,542,048
46,663,461
215,140
155,545
430,280
311,090
21,514
15,554
1,793
1,296
43,028
31,109
1,793
1,296
9,486
6,858
Vitamin C (mg)
Vitamin D2 (mg)
Vitamin D3 (mg)
Calcium (mg)
Year 3
5,074,270
3,669,175
4,499
3,253
1,691
1,223
11,839,963
8,561,409
Xylitol (mg)
K12 (mg)
M18 (mg)
Boxes (Boxes)
Fruit Syrup (drops)
101,485,397
338,285
676,569
33,828
2,819
67,657
2,819
14,915
73,383,508
244,612
489,223
24,461
2,038
48,922
2,038
10,785
Vitamin C (mg)
Vitamin D2 (mg)
Vitamin D3 (mg)
Calcium (mg)
Xylitol (mg)
K12 (mg)
M18 (mg)
Boxes (Boxes)
Fruit Syrup (drops)
Year 4
12,550,434
9,049,774
11,128
8,024
4,183
3,017
29,284,346
21,116,140
251,008,678
180,995,485
836,696
603,318
1,673,391
1,206,637
83,670
60,332
6,972
5,028
167,339
120,664
6,972
5,028
36,890
26,600
Vitamin C (mg)
Vitamin D2 (mg)
Vitamin D3 (mg)
Calcium (mg)
Xylitol (mg)
K12 (mg)
M18 (mg)
Boxes (Boxes)
Fruit Syrup (drops)
Year 5
22,261,374
22,290,604
19,738
19,764
7,420
7,430
51,943,206
52,011,409
445,227,484
445,812,078
1,484,092
1,486,040
2,968,183
2,972,081
148,409
148,604
12,367
12,384
296,818
297,208
12,367
12,384
65,434
65,520
Years 1-5: No Quantity discounts available
EOQ for materials

YEAR 1
Vitamin C (mg)
Vitamin D2 (mg)
Vitamin D3 (mg)
Calcium (mg)
Xylitol (mg)
K12 and M18 (mg)
Boxes (Boxes)
Fruit Syrup (drops)
Carrying cost (H)

$
0.0000
$
0.0001
$
0.0001
$
0.0000
$
0.0000
$
0.0010
$
0.0043
$
0.0600
$
0.0008
$
0.0043
$
0.0080
EOQ(From Formula) Boxes Worth

64,645,504
35,914
702,891
440,408
430,970
718,283
95,799,281
22,809
449,661,349
12,491
3,207,315
8,909
289,058
24,088
22,255
22,255
939,934
39,164
83,457
83,457
289,013
54,626
Carrying cost (H)

$
0.0000
$
0.0001
$
0.0001
$
0.0000
$
0.0000
$
0.0010
$
0.0043
$
0.0600
$
0.0008
$
0.0043
$
0.0080

72,415,754
40,231
787,377
493,344
482,772
804,619
107,314,148
25,551
511,439,683
14,207
3,620,081
10,056
323,803
26,984
24,930
24,930
1,052,912
43,871
93,488
93,488
323,752
61,191
Carrying cost (H)

$
0.0000
$
0.0001

114,861,228
63,812
1,248,887
782,510
YEAR 2
Vitamin C (mg)
Vitamin D2 (mg)
Vitamin D3 (mg)
Calcium (mg)
Xylitol (mg)
K12 and M18 (mg)
Boxes (Boxes)
Fruit Syrup (drops)
YEAR 3
Vitamin C (mg)
Vitamin D2 (mg)
Vitamin D3 (mg)
Calcium (mg)
Xylitol (mg)
K12 and M18 (mg)
Boxes (Boxes)
Fruit Syrup (drops)
$
$
$
$
$
$
$
$
$
0.0001
0.0000
0.0000
0.0006
0.0027
0.0375
0.0005
0.0027
0.0050
765,742
170,214,823
823,661,851
5,741,940
513,595
39,543
1,670,062
148,285
513,514
1,276,236
40,527
22,879
15,950
42,800
39,543
69,586
148,285
97,058
YEAR 4
Vitamin C (mg)
Vitamin D2 (mg)
Vitamin D3 (mg)
Calcium (mg)
Xylitol (mg)
K12 and M18 (mg)
Boxes (Boxes)
Fruit Syrup (drops)
Carrying cost (H)

$
0.0000
$
0.0001
$
0.0001
$
0.0000
$
0.0000
$
0.0006
$
0.0027
$
0.0375
$
0.0005
$
0.0027
$
0.0050

180,640,882
100,356
1,964,109
1,230,645
1,204,273
2,007,121
267,694,820
63,737
1,295,363,162
35,982
9,030,281
25,084
807,725
67,310
62,188
62,188
2,626,486
109,437
233,206
233,206
807,597
152,642
Carrying cost (H)

$
0.0000
$
0.0001
$
0.0001
$
0.0000
$
0.0000
$
0.0006
$
0.0027
$
0.0375
$
0.0005
$
0.0027
$
0.0050

240,581,739
133,657
2,615,846
1,639,001
1,603,878
2,673,130
356,522,204
84,886
1,725,194,865
47,922
12,026,738
33,408
1,075,747
89,646
82,824
82,824
3,498,016
145,751
310,590
310,590
1,075,577
203,292
YEAR 5
Vitamin C (mg)
Vitamin D2 (mg)
Vitamin D3 (mg)
Calcium (mg)
Xylitol (mg)
K12 and M18 (mg)
Boxes (Boxes)
Fruit Syrup (drops)
Production Days
Worth
10
123
201
6
4
2
7
6
11
23
15
Lowest Possible EOQ

(in days worth)
30
30
30
30
30
30
30
30
30
30
30
Production Days
Worth
9
110
180
6
3
2
6
6
10
21
14
Lowest Possible EOQ

(in days worth)
30
30
30
30
30
30
30
30
30
30
30
Production Days
Worth
9
111
Lowest Possible EOQ

(in days worth)
30
30
Actual EOQ
Boxes Worth
192,570,197
106,983
702,891
440,408
430,970
718,283
449,330,459
106,983
3,851,403,937
106,983
38,514,039
106,983
1,283,801
106,983
106,983
106,983
2,567,603
106,983
106,983
106,983
566,028
106,983
Production Days
Worth
30
123
201
30
30
30
30
30
30
30
30
Actual EOQ
Boxes Worth
241,645,411
134,247
787,377
493,344
482,772
804,619
563,839,293
134,247
4,832,908,229
134,247
48,329,082
134,247
1,610,969
134,247
134,247
134,247
3,221,939
134,247
134,247
134,247
710,276
134,247
Production Days
Worth
30
110
180
30
30
30
30
30
30
30
30
Actual EOQ
Boxes Worth
379,961,349
211,090
1,248,887
782,510
Production Days
Worth
30
111
181
6
3
2
6
6
10
21
14
30
30
30
30
30
30
30
30
30
Production Days
Worth
11
131
214
7
4
3
7
7
12
25
16
Lowest Possible EOQ

(in days worth)
30
30
30
30
30
30
30
30
30
30
30
Production Days
Worth
4
53
87
3
2
1
3
3
5
10
7
Lowest Possible EOQ

(in days worth)
30
30
30
30
30
30
30
30
30
30
30
765,742
886,576,482
7,599,226,986
75,992,270
2,533,076
211,090
5,066,151
211,090
1,116,833
1,276,236
211,090
211,090
211,090
211,090
211,090
211,090
211,090
211,090
181
30
30
30
30
30
30
30
30
Actual EOQ
Boxes Worth
506,250,000
281,250
1,964,109
1,230,645
1,204,273
2,007,121
1,181,250,000
281,250
10,125,000,000
281,250
101,250,000
281,250
3,375,000
281,250
281,250
281,250
6,750,000
281,250
281,250
281,250
1,488,038
281,250
Production Days
Worth
30
131
214
30
30
30
30
30
30
30
30
Actual EOQ
Boxes Worth
1,666,931,700
926,073
2,615,846
1,639,001
1,603,878
2,673,130
3,889,507,300
926,073
33,338,634,003
926,073
333,386,340
926,073
11,112,878
926,073
926,073
926,073
22,225,756
926,073
926,073
926,073
4,899,668
926,073
Production Days
Worth
30
53
87
30
30
30
30
30
30
30
30
Shipping Costs
Per Order
$200
$200
$200
$200
$200
$200
$200
$200
$200
$200
$850
Shipping Costs
Per Order
$200
$200
$200
$200
$200
$200
$200
$200
$200
$200
$850
Shipping Costs
Per Order
$200
$200
Orders Per Year

12.17
2.96
1.81
12.17
12.17
12.17
12.17
12.17
12.17
12.17
12.17
Shipping Costs
Per Material
$2,433
$591
$362
$2,433
$2,433
$2,433
$2,433
$2,433
$2,433
$2,433
$10,342
$30,762
Orders Per Year

12.17
3.31
2.03
12.17
12.17
12.17
12.17
12.17
12.17
12.17
12.17
Shipping Costs
Per Material
$2,433
$662
$406
$2,433
$2,433
$2,433
$2,433
$2,433
$2,433
$2,433
$10,342
$30,876
Shipping Costs
Orders Per Year
Per Material
12.17
$2,433
3.28
$656
$200
$200
$200
$200
$200
$200
$200
$200
$850
Shipping Costs
Per Order
$200
$200
$200
$200
$200
$200
$200
$200
$200
$200
$850
Shipping Costs
Per Order
$200
$200
$200
$200
$200
$200
$200
$200
$200
$200
$850
2.01
12.17
12.17
12.17
12.17
12.17
12.17
12.17
12.17
$402
$2,433
$2,433
$2,433
$2,433
$2,433
$2,433
$2,433
$10,342
$30,867
Orders Per Year

12.17
2.78
1.70
12.17
12.17
12.17
12.17
12.17
12.17
12.17
12.17
Shipping Costs
Per Material
$2,433
$556
$341
$2,433
$2,433
$2,433
$2,433
$2,433
$2,433
$2,433
$10,342
$30,705
Orders Per Year

12.17
6.87
4.21
12.17
12.17
12.17
12.17
12.17
12.17
12.17
12.17
Shipping Costs
Per Material
$2,433
$1,375
$843
$2,433
$2,433
$2,433
$2,433
$2,433
$2,433
$2,433
$10,342
$32,026
YEAR 1
YEAR 2
Assumptions
Assumptions
Annual carrying cost rate

Fixed cost per order
Fixed cost per order (Fruit Juice)
40%
$ 200.00
$ 850.00
Service level
Manufacturer's price
Cost of goods sold
Cost of shortage
Weekly carrying cost rate
Cost of excess
Service level
z

Service level
$
$
$
3.35
1.99
1.37
0.77%
$ 0.0153
99%
2.29
Cost of goods sold
Cost of shortage
Cost of excess
Service level
z
YEAR 4
YEAR 5
Assumptions
Assumptions

25%
$ 200.00
$ 850.00
Service level
Cost of goods sold
Cost of shortage
Cost of excess
Service level
z

Service level
$
$
$
3.06
1.75
1.31
0.48%
0.0084
99.3622%
2.49
Cost of goods sold
Cost of shortage
Cost of excess
Service level
z
YEAR 3
Assumptions
40%
$ 200.00
$ 850.00

25%
$ 200.00
$ 850.00
Service level
$
$
$
3.25
1.97
1.29
0.77%
$ 0.0151
99%
2.27
25%
$ 200.00
$ 850.00
$
$
$
2.97
1.81
1.16
0.48%
0.0087
99%
2.44
Cost of goods sold
Cost of shortage
Cost of excess
Service level
z
$
$
$
3.16
1.89
1.27
0.48%
$ 0.01
99%
2.45
Raw Materials Inventory

YEAR 1
Cycle stock (all)
Vitamin C (mg)
Vitamin D2 (mg)
Vitamin D3 (mg)
Calcium (mg)
Xylitol (mg)
K12 and M18 (mg)
Boxes (Boxes)
Fruit Syrup (drops)
TOTAL
Order quantity
192,570,197
702,891
430,970
449,330,459
3,851,403,937
38,514,039
1,283,801
106,983
2,567,603
106,983
566,028
Cycle stock
106,983
440,408
215,485
224,665,230
1,925,701,968
19,257,020
641,901
53,492
1,283,801
53,492
283,014
2,171,082,486
Investment
30
123
$
52
$
7,639
$ 25,473
$ 50,068
$
6,849
$
8,024
$
2,591
$
571
$
5,660
$ 98,258
Order quantity
379,961,349
1,248,887
765,742
886,576,482
7,599,226,986
75,992,270
2,533,076
211,090
5,066,151
211,090
1,116,833
Cycle stock
211,090
782,510
382,871
443,288,241
3,799,613,493
37,996,135
1,266,538
105,545
2,533,076
105,545
558,417
4,283,646,422
Investment
30
111
$
92
$ 15,072
$ 47,290
$ 97,308
$ 13,514
$ 15,832
$
5,112
$
1,126
$ 11,168
$ 189,249
Order quantity
1,666,931,700
2,615,846
1,603,878
3,889,507,300
Cycle stock
Investment
926,073
30
1,639,001
53
801,939 $
192
1,944,753,650 $ 66,122
YEAR 3
Cycle stock (all)
Vitamin C (mg)
Vitamin D2 (mg)
Vitamin D3 (mg)
Calcium (mg)
Xylitol (mg)
K12 and M18 (mg)
Boxes (Boxes)
Fruit Syrup (drops)
TOTAL
YEAR 5
Cycle stock (all)
Vitamin C (mg)
Vitamin D2 (mg)
Vitamin D3 (mg)
Calcium (mg)
Xylitol (mg)
K12 and M18 (mg)
Boxes (Boxes)
Fruit Syrup (drops)
TOTAL
33,338,634,003
333,386,340
11,112,878
926,073
22,225,756
926,073
4,899,668
16,669,317,002
166,693,170
5,556,439
463,037
11,112,878
463,037
2,449,834
18,790,150,311
$ 207,466
$ 426,901
$ 59,287
$ 69,455
$ 22,428
$
4,939
$ 48,997
$ 829,507
YEAR 2
Cycle stock (all)
Vitamin C (mg)
Vitamin D2 (mg)
Vitamin D3 (mg)
Calcium (mg)
Xylitol (mg)
K12 and M18 (mg)
Boxes (Boxes)
Fruit Syrup (drops)
TOTAL
Order quantity
241,645,411
787,377
482,772
563,839,293
4,832,908,229
48,329,082
1,610,969
134,247
3,221,939
134,247
710,276
Cycle stock
134,247
493,344
241,386
281,919,647
2,416,454,114
24,164,541
805,485
67,124
1,610,969
67,124
355,138
2,724,279,888
Investment
30
110
$
58
$
9,585
$ 31,005
$ 61,885
$
8,595
$ 10,069
$
3,251
$
716
$
7,103
$ 121,337
Order quantity
506,250,000
1,964,109
1,204,273
1,181,250,000
10,125,000,000
101,250,000
3,375,000
281,250
6,750,000
281,250
1,488,038
Cycle stock
281,250
1,230,645
602,136
590,625,000
5,062,500,000
50,625,000
1,687,500
140,625
3,375,000
140,625
744,019
5,707,692,156
Investment
30
131
$
145
$ 20,081
$ 63,008
$ 129,651
$ 18,006
$ 21,094
$
6,812
$
1,500
$ 14,880
$ 252,145
YEAR 4
Cycle stock (all)
Vitamin C (mg)
Vitamin D2 (mg)
Vitamin D3 (mg)
Calcium (mg)
Xylitol (mg)
K12 and M18 (mg)
Boxes (Boxes)
Fruit Syrup (drops)
TOTAL
Work In Process (WIP) Inventory

YEAR 1
Average production lead time
Mean demand
WIP units
Average value of WIP
WIP investment
1 week
17,145 per week
17,145
$
1.79
$ 30,641
YEAR 3
Mean demand
WIP units
WIP investment
1 week
33,828 per week
33,828
$
1.72
$ 58,215
YEAR 5
Mean demand
WIP units
WIP investment
1 week
148,409 per week
148,409
$
1.68
$ 249,261
YEAR 2
Mean demand
WIP units
WIP investment
1 week
21,514 per week
21,514
$
1.77
$ 38,004
YEAR 4
Mean demand
WIP units
WIP investment
1 week
83,670 per week
83,670
$
1.69
$ 141,075
Finished Goods Inventory

YEAR 1
YEAR 2
Safety stock
Safety stock

Production planning interval
Standard deviation of demand
z (from service level)
Safety stock units
Safety stock investment
1 week
1 week
12,384 per week
2.29
40,086
$ 79,622
Cycle stock
Average production batch size
Cycle stock units
Cycle stock investment

Safety stock units
Cycle stock
17,145
8,572
$ 17,027

Cycle stock units
YEAR 4
YEAR 5
Safety stock
Safety stock

Safety stock units
1 week
1 week
60,332 per week
2.49
212,496
$ 386,590
Cycle stock
Cycle stock units

Safety stock units
Cycle stock
83,670
41,835
$ 76,109

Cycle stock units
YEAR 3
Safety stock
1 week
1 week
15,554 per week
2.27
49,930
$ 98,169

Safety stock units
1
1
24,461
2.45
84,803
$ 160,180
Cycle stock
21,514
10,757
$ 21,150
1 week
1 week
148,604 per week
2.44
512,118
$ 924,979
148,409
74,205
$ 134,027

Cycle stock units
33,828
16,914
$ 31,948
week
week
per week
Income Statement Year 1
Sales
Direct costs
COGS
MOH
Direct materials
Direct labor
Total direct costs
Indirect materials
Indirect labor
Mfg facilities
Mfg equipment
Mfg IT
Mfg utilities
Mfg insurance
Total MOH
Total COGS
Gross margin
Marketing promotions
Sales salaries & commissions
Other
Executive & clerical salaries
Office facilities
IT
SG&A
Accounting
Administrative costs
R&D
Legal
Depreciation
Other
Total SG&A
Income before taxes
Taxes
Net income
Selling costs
Per Unit
$ 3.35
$ 1.59
$ 0.17
$ 1.79
$ 0.00
$ 0.11
$ 0.04
$ 0.01
$ 0.00
$ 0.02
$ 0.01
$ 0.20
$ 1.99
$ 1.37
$ 0.37
$ 0.43
$ 0.01
$ 0.39
$ 0.01
$ 0.02
$ 0.02
$ 0.17
$ 0.02
$
$
$
$
$
0.00
1.43
(0.06)
(0.06)
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
Total
2,990,544.18
1,415,823.99
150,000.00
1,596,585.85
3,539.56
93,750.00
36,000.00
12,965.00
4,000.00
18,000.00
6,000.00
174,254.56
1,770,840.41
1,219,703.77
332,760.23
379,905.44
7,476.36
350,000.00
12,000.00
13,871.90
15,000.00
149,527.21
13,457.45
12,965.00
1,495.27
1,288,458.87
(68,755.10)
(68,755.10)
Sales
Direct costs
COGS
MOH
Direct materials
Direct labor
Total direct costs
Indirect materials
Indirect labor
Mfg facilities
Mfg equipment
Per Unit
$ 3.16
$ 1.55
$ 0.17
$ 1.74
$ 0.00
$ 0.05
$ 0.05
$ 0.02
Total
$ 5,551,929.74
$ 2,731,714.74
$
300,000.00
$ 3,062,581.96
$
6,829.29
$
87,500.00
$
85,525.00
$
39,100.00
COGS
MOH
Mfg IT
Mfg utilities
Mfg insurance
Total MOH
Total COGS
Gross margin
Other
Office facilities
IT
SG&A
Accounting
R&D
Legal
Depreciation
Other
Total SG&A
Income before taxes
Taxes
Net income
Selling costs
$
7,500.00
$
19,350.00
$
14,254.17
$
260,058.45
$ 3,322,640.42
$ 2,229,289.33
$
353,610.53
$
580,519.30
$
41,639.47
$
125,000.00
$
98,925.00
$
92,994.78
$
15,000.00
$
277,596.49
$
24,983.68
$
39,100.00
$ 0.00 $
2,775.96
$ 0.92 $ 1,652,145.21
577,144.11
$ 0.35 $
230,857.64
$ 0.14 $
346,286.47
$ 0.21 $
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
0.00
0.01
0.01
0.15
1.89
1.27
0.20
0.33
0.02
0.07
0.06
0.05
0.01
0.16
0.01
Sales
Direct costs
COGS
MOH
Direct materials
Direct labor
Total direct costs
Indirect materials
Indirect labor
Mfg facilities
Mfg equipment
Mfg IT
Mfg utilities
Mfg insurance
Total MOH
Total COGS
Gross margin
Selling costs
SG&A
Other
Office facilities
Per Unit
$ 2.97
$ 1.61
$ 0.13
$ 1.65
$ 0.00
$ 0.02
$ 0.01
$ 0.01
$ 0.00
$ 0.00
$ 0.00
$ 0.04
$ 1.69
$ 1.28
$ 0.11
$ 0.22
$ 0.03
$ 0.19
$ 0.01
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
Total
22,917,426.17
12,433,974.73
300,000.00
12,733,974.73
9,099.15
118,750.00
85,525.00
39,100.00
7,500.00
19,350.00
14,254.17
293,578.32
13,027,553.05
9,889,873.12
837,934.61
1,705,848.52
229,174.26
1,500,000.00
98,925.00
IT
Accounting
R&D
Legal
Depreciation
Other
Total SG&A
Income before taxes
Taxes
Net income
SG&A
$
$
$
$
0.02
0.01
0.15
0.01
$
$
$
$
$
$ 0.00 $
$ 0.76 $
$ 0.52 $
$ 0.21 $
$ 0.31 $
119,002.30
80,000.00
1,145,871.31
114,587.13
39,100.00
11,458.71
5,881,901.84
4,007,971.28
1,603,188.51
2,404,782.77
Sales
Direct costs
COGS
MOH
Direct materials
Direct labor
Total direct costs
Indirect materials
Indirect labor
Mfg facilities
Mfg equipment
Mfg IT
Mfg utilities
Mfg insurance
Total MOH
Total COGS
Gross margin
Other
Office facilities
IT
SG&A
Accounting
R&D
Legal
Depreciation
Other
Total SG&A
Income before taxes
Taxes
Net income
Selling costs
Per Unit
$ 3.25
$ 1.57
$ 0.21
$ 1.81
$ 0.00
$ 0.08
$ 0.03
$ 0.01
$ 0.00
$ 0.02
$ 0.01
$ 0.16
$ 1.97
$ 1.29
$ 0.30
$ 0.35
$ 0.01
$ 0.31
$ 0.01
$ 0.01
$ 0.01
$ 0.16
$ 0.01
$
$
$
$
$
0.00
1.18
0.11
0.04
0.06
Sales
Direct costs
COGS
MOH
Direct materials
Direct labor
Total direct costs
Indirect materials
Indirect labor
Mfg facilities
Mfg equipment
Per Unit
$ 3.06
$ 1.61
$ 0.07
$ 1.68
$ 0.00
$ 0.03
$ 0.02
$ 0.01
COGS
MOH
Mfg IT
Mfg utilities
Mfg insurance
Total MOH
Total COGS
Gross margin
Other
Office facilities
IT
SG&A
Accounting
R&D
Legal
Depreciation
Other
Total SG&A
Income before taxes
Taxes
Net income
Selling costs
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
0.00
0.00
0.00
0.07
1.75
1.31
0.17
0.35
0.03
0.34
0.02
0.03
0.02
0.15
0.02
$
$
$
$
$
0.00
1.14
0.17
0.07
0.10
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
Total
3,640,084.09
1,752,801.51
240,000.00
2,023,677.99
4,382.00
93,750.00
36,000.00
13,755.00
4,000.00
18,000.00
6,000.00
175,887.00
2,199,564.99
1,440,519.10
334,492.07
386,400.84
9,100.21
350,000.00
12,000.00
15,323.90
15,000.00
182,004.20
16,380.38
13,755.00
1,820.04
1,670,768.71
(230,249.60)
(230,249.60)
Total
$ 13,319,897.33
$ 6,991,463.54
$
300,000.00
$ 7,322,168.96
$
9,099.15
$
118,750.00
$
85,525.00
$
39,100.00
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
7,500.00
19,350.00
14,254.17
293,578.32
7,615,747.28
5,704,150.05
746,756.53
1,513,897.95
133,198.97
1,500,000.00
98,925.00
131,474.56
80,000.00
665,994.87
66,599.49
39,100.00
6,659.95
4,982,607.31
721,542.74
288,617.10
432,925.65
Balance Sheet Year 1
Current Assets
Raw materials
Work in process
Inventories
Finished goods
TOTAL
Current Assets
$ 98,258
$ 30,641
$ 96,650
$ 225,548

Current Assets
Raw materials
Work in process
Inventories
Finished goods
TOTAL
Inventories

Current Assets
$ 252,145
$ 141,075
$ 462,699
$ 855,920
Inventories

Current Assets
Raw materials
Work in process
Finished goods
TOTAL
$
$
$
$
121,337
38,004
119,319
278,659
Raw materials
Work in process
Finished goods
TOTAL
$ 829,507
$ 249,261
$ 1,059,006
$ 2,137,774
Inventories
Raw materials
Work in process
Finished goods
TOTAL
$ 189,249
$ 58,215
$ 192,128
$ 439,592
Assumptions For SM 323 Project
Scenario: BASE CASE

Year
15,837,431
891,529
3.35
1.82
1,118,729
3.25
1.84
Start-Up Costs (time 0)
Initial Investment in Fixed Assets

Initial Working Capital:
Cash (Additional Cash required ABOVE start up costs)
Start up Inventory (Raw materials + FG)
Tax Deductible (Income statement costs)

Initial Operating Expenses: (Tax deductible)
Product Development
IT and IS Costs
Pre-Marketing Expenses
All Other (Miscellaneous)
64,825
50,000
136,821
20,000
50,887
25,275
10,000
Operating Information (time 1-5)

Units Sold Yrs. 1 - 5
Units Sold (from marketing plan)

Selling Price per Unit
Variable Cost per Unit
Fixed Production Costs ($)
Fixed Administrative Costs ($)
Marketing Expenses ($)
Marketing Expenses (% Sales)
Fixed Administrative Costs (% Sales)
Depreciation ($)
Other Assumptions
Friends, Family and Mgmt Contribution (1)
Friends, Family and Mgmt Ownership (2)
174,255
175,887
955,699
1,001,785
332,760
334,492
11%
9%
31%
27%
$ 12,965.00 $ 13,755.00
25%
30%
Investor Contribution of Funds

Investor Ownership Percentage
75%
70%
Discount Rate (Mandatory)

Tax Rate
Inflation Rate
Cash % Sales
25%
40%
2%
3%
Days
Accounts Receivable Days (Sales) Years 3-5

Accounts Payable Days (COGS)
35
40
% of 365
9.59%
10.96%
Accounts Receivable Year 1

Accounts Receivable Year 2
45
40
12.33%
10.96%
Accounts Payable Year 1

Accounts Payable Year 2
50
45
13.70%
12.33%
1,759,080
3.16
1.77
4,350,817
3.06
1.74
7,717,276
2.97
1.68
260,058
293,578
293,578
1,298,535
4,235,851
5,043,967
353,611
746,757
837,935
6%
6%
4%
22%
30%
20%
$ 39,100.00 $ 39,100.00 $ 39,100.00
Income Statement
Year
Total Units
Price Per Unit
Variable Cost per Unit
Total Sales
Total Cost of Goods Sold + Sales Commissions
COGS % Sales
Gross Margin
Net Income % Sales
S,G&A % Sales
4
4,350,817
3.06
1.74
2,990,544 3,640,084 5,551,930 13,319,897
Variable Costs
Fixed Production Costs
Gross Profit
Start-Up Costs (non balance sheet)
Fixed Administrative Costs
Marketing Costs
Depreciation
Earnings Before Tax
Taxes
Net Income
1
2
3
891,529 1,118,729 1,759,080
3.35
3.25
3.16
1.82
1.84
1.77
1,626,491 2,060,079 3,118,101
7,588,567
174,255
175,887
260,058
1,800,746 2,235,966 3,378,160
293,578
7,882,145
1,189,798 1,404,118 2,173,770
5,437,752
106,162
925,793
332,760
965,384 1,243,015
334,492 353,611
3,969,453
746,757
12,965
13,755
39,100
39,100
-106,162
-68,755
104,242
577,144
721,543
41,697
230,858
288,617
-106,162
-68,755
62,545
346,287
432,926
60.21%
39.79%
-2.30%
42.08%
61.43%
38.57%
1.72%
35.71%
60.85%
39.15%
6.24%
28.76%
59.18%
40.82%
3.25%
35.41%
5
7,717,276
2.97
1.68
22,917,426
13,000,373
293,578
13,293,951
9,623,475
4,585,619
837,935
39,100
4,199,922
1,679,969
2,519,953
58.01%
41.99%
11.00%
23.67%
Balance Sheet
Year
Minimum Cash Balance

Accounts Receivable
Raw Materials Inventory
Finished Goods Inventory
Current Assets
Gross Fixed Assets
Depreciation
Net Fixed Assets
TOTAL ASSETS
Accounts Payable
Current Liabilities
Paid in Capital (Cumulative Plug)
Retained Earnings before dividends
Dividends (Cumulative)
Total Equity
0
50,000
0
57,198
79,622
186,821
64,825
0
64,825
251,646
1
2
89,716 109,203
368,697 398,913
57,198
71,046
3
4
5
166,558 399,597 687,523
532,377 1,277,250 2,197,561
107,321
245,989
420,790
99,176 166,733 401,373 931,688 924,979

614,788 745,895 1,207,629 2,854,524 4,230,853
64,825
68,775 195,500 195,500 195,500
12,965
51,860
26,720
42,055
65,820
129,680
104,920
90,580
144,020
51,480
666,648 787,950 1,337,309 2,945,104 4,282,333
197,342
245,037
370,209
863,797 1,456,871
197,342 245,037
370,209
863,797 1,456,871
357,808 644,223 655,285

-106,162 -174,917 -112,372
0
251,646
0
469,306
TOTAL LIABILTIES AND EQUITY
251,646
666,648 787,950 1,337,309 2,945,104 4,282,333
Net Working Capital Balance
186,821
417,446 500,858
30.00
30.00
Inventory Days COGS
0
542,913
733,185 1,414,467 1,414,467

233,915 666,840 3,186,793
0
0 1,775,799
967,100 2,081,307 2,825,462
837,420 1,990,727 2,773,982

30.00
30.00
30.00
Cash Flow Statement
Year
Initial Investment in Fixed Assets
Net Income
+ Depreciation
- Change in Net Working Capital
- Change in Fixed Assets
Net Cash Flow
0
-64,825
-106,162 -68,755 62,545 346,287

0 12,965 13,755 39,100
-186,821 -230,625 -83,412 -336,562
0
0 -3,950 -126,725
-292,983 -286,415 -11,062 -77,900
Terminal Value of Business *

Total Cash Flow
-357,808 -286,415 -11,062
-77,900
Investor Cash Flows

Friends and Family Cash Flows
-268,356 -214,811
-89,452 -71,604
-58,425
-19,475
Net Present Value:
Project
Investors
Friends, Family and Mgmt
$1,207,457
$799,572
$407,885
Internal Rate of Return:
Project
Investors
* Value of business from year 6 through product life cycle
57.08%
54.36%
64.38%
-8,296
-2,765
432,926 2,519,953
39,100
39,100
-1,153,308 -783,254
0
0
-681,282 1,775,799 1,953,379 1,953,379
4,695,192
-681,282 6,470,991
-510,962 4,529,694
-170,321 1,941,297
1,367,365
957,156
10
574,293
Year
Northeast Northeast Northeast Northeast
Target Market
Awareness
ACV
Total Trial Units (000s)
West
3,927,591 3,927,591 3,927,591 3,927,591 5,864,044

34.92%
64.00%
4.00%
891,529
34.92%
71.70%
5.60%
34.92%
73.20%
9.20%
1,118,729 1,759,080
34.92%
73.96%
16.52%
34.92%
70.38%
4.00%
4,350,817
5
Northeast
West
3,927,591 5,864,044
34.92%
76.04%
27.38%
34.92%
73.37%
8.18%
7,717,276
Year
Raw Materials
Finished Goods
0
57,198.1
1
57,198.1
2
3
4
5
71,045.9 107,321.3 245,988.6 420,790.0
79,622.5
99,175.9 166,733.3 401,373.0 931,688.2 924,979.0
Year
Variable Costs
Fixed Admin.
COGS % Sales
Gross Margin
Net Income % Sales
S,G&A % Sales
Raw Materials Inv.

Finished good Inv.
Retained Earnings
Days Inventory (COGS)
IRR
Project
Investors
1,626,491
925,793
60.21%
39.79%
-2.30%
42.08%
2,060,079
965,384
61.43%
38.57%
1.72%
35.71%
3,118,101
1,243,015
60.85%
39.15%
6.24%
28.76%
7,588,567
3,969,453
59.18%
40.82%
3.25%
35.41%
57,198
79,622
57,198
99,176
71,046
166,733
107,321
401,373
245,989
931,688
(106,162)
(174,917)
30
(112,372)
30
233,915
30
666,840
30
Terminal Value
NPV
Project
Investors
$ 1,207,456.76
$
799,571.85
$
407,884.91
57.08%
54.36%
64.38%
5
13,000,373
4,585,619
58.01%
41.99%
11.00%
23.67%
420,790
924,979
3,186,793
30
4,695,192

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Information Systems

Aggregate Production Place Year 1

Aggregate Production Place Year 4

Keyword: Ice Popsicle

Keyword: Children Probiotics

Internet Marketing (Pay/Click)

Keyword: Sinus Infection

Internet Marketing (Pay/Click)

Keyword: Children Vitamins

Keyword: Children Health

Internet Marketing (Pay/Click)

Keyword: Healthy Treat

Internet Marketing (Pay/Click)

Keyword: Strong Bones

Keyword: Healthy Teeth

Yearly Cost ($)

already accounted for

Yearly Cost ($)

already accounted for

Yearly Cost ($)

already accounted for

Yearly Cost ($)

already accounted for

Yearly Cost ($)

Yearly Cost ($)

Yearly Cost ($)

already accounted for

Web Store (@ 7%)

Number of Boxes sold

1.99 Costs per 4

Web Store (@ 7%)

Number of Boxes sold

1.97 Costs per 4

Web Store (@ 7%)

Number of Boxes sold

1.89 Costs per 4

Web Store (@ 7%)

1.75 Costs per 4

Web Store (@ 7%)

1.69 Costs per 4

Pick & Pack Shipping

internet service provider

adding extra phone

hand held scanner

Total Year 4 Impressions

Total Year 5 Impressions

*Does not include impressions from ice pop

pressions from ice pop

Booth cost (1/3 of total costs)

Farmer's Markets (Boston Area)

Farmer's Markets (West coast)

Minor League Baseball League: Reading Phillies

YEAR 4-5 WEST

Children's Health Walk-A-Thons

YEARS 4-5 WEST

Flat Booth Cost

FAIRS & FESTIVALS

YEARS 4-5 WEST

Example used for estimations: New Jersey State Fair

Street Team Wage (assume an average 10

REGIONAL RADIO ADS

Run six 30 sec ads/year