Revenues

Jan
Intra company work hrs
Commercial wrok hrs
Intra company work rate
Commercial work rate
Inter company sales
Computer use
Others
Total

Expnses
Space Costs
Rent
Custodial
Equp Cost
Computer lease
maintenace
Comp equipment dep
Fixtures and equip
Power
Wages
Ops
Sys deve and maintenance
Admin
Sales
Materials
Sales prom
Corp service
Total expenses
Total relevant expenses
Net income with irrelevant expenses
Net income with relevant expenses

Feb

206
181
123
135
400
400
800
800
82400
72400
98400
108000
9241
9184
190041 189584
Jan
Feb
9240
9240
8000
8000
1240
1240
128213
95000
5400
25500
680
1633

128172
95000
5400
25500
680
1592

61696
29496
12000
9000
11200

61384
29184
12000
9000
11200

9031
7909
15424
231513
206849
-41472
-16808

8731
7039
15359
229925
205326
-40341
-15742

Mar
223
138
400
800
89200
110400
12685
212285
Mar
9240
8000
1240

400

206

82400

Sunk costs because Telecom would have incurred this even if Data serv

128383
95000
5400
25500
680
1803
62464
30264
12000
9000
11200
10317
8083
15236
233723
209247
-21438
3038

Sunk costs because Telecom would have incurred this even if Data serv

this even if Data services is not there

this even if Data services is not there

Revenues
Intra company work hrs
Commercial wrok hrs
Intra company wor rate
Commercial wrok rate
Inter company sales
Computer use
Others
Total

Jan

Expnses
Space Costs
Rent
Custodial

Jan

Equp Cost
Computer lease
maintenace
Comp equipment dep
Fixtures and equip
Power
Wages
Ops
Sys deve and maintenance
Admin
Sales
Materials
Sales prom
Corp serv
Total expenses
Total relevant expenses
Net income with irrelevant expenses
Net income with relevant expenses
Break even hours
Break even hours

Feb

205
123
400
800
82000
98400
9241
189641

205
135
400
800
82000
108000
9184
199184
Feb

9240
8000
1240

9240
8000
1240

128213
95000
5400
25500
680
1633

128172
95000
5400
25500
680
1592

61696
29496
12000
9000
11200

61384
29184
12000
9000
11200

9031
7909
15424

8731
7039
15359

231513
206849
-41872
-17208
144.51
144.51

229925
205326
-30741
-6142
142.68
142.68

Mar
205
138
400
800
82000
110400
12685
205085
Mar
9240
8000
1240
128383
95000
5400
25500
680
1803
62464
30264
12000
9000
11200
10317
8083
15236
233723
209247
-28638
-4162
143.20
143.20

Revenues
Intra company work hrs
Commercial wrok hrs
New demand for Commercial
wrok hrs
Intra company wor rate
Commercial wrok rate
Inter company sales
Computer use
Others
Total
Expnses
Space Costs
Rent
Custodial
Equp Cost
Computer lease
maintenace
Comp equipment dep
Fixtures and equip
Power
Wages
Ops
Sys deve and maintenance
Admin
Sales
Materials
Sales prom
Corp serv
Total expenses
Total relevant expenses
Net income with irrelevant expenses
Net income with relevant expenses

Jan

Feb
206
123

20
135

86.1

94.5

400
1000
82400
86100
9241
177741

400
1000
8000
94500
9184
111684

Jan

Feb
9240
8000
1240

9240
8000
1240

128213
95000
5400
25500
680
1633

128172
95000
5400
25500
680
1592

61696
29496
12000
9000
11200

61384
29184
12000
9000
11200

9031
7909
15424

8731
7039
15359

231513
206849
-53772
-29108

229925
205326
-118241
-93642

Increasing price and reducing demand by 30% would further increasing the loss.

Mar
223
138
96.6
400
1000
89200
96600
12685
198485
Mar
9240
8000
1240
128383
95000
5400
25500
680
1803
62464
30264
12000
9000
11200
10317
8083
15236
233723
209247
-35238
-10762

easing the loss.

0.7

Revenues
Intra company work hrs
Commercial wrok hrs
New demand for Commercial
wrok hrs
Intra company work rate
Commercial work rate
Inter company sales
Computer use
Others
Total
Expnses
Space Costs
Rent
Custodial
Equp Cost
Computer lease
maintenace
Comp equipment dep
Fixtures and equip
Power
Wages
Ops
Sys deve and maintenance
Admin
Sales
Materials
Sales prom
Corp serv
Total expenses
Total relevant expenses
Net income with irrelevant expenses
Net income with relevant expenses

Jan

Feb
206
123

20
135

159.9

175.5

400
600
82400
95940
9241
187581

400
600
8000
105300
9184
122484

Jan

Feb
9240
8000
1240

9240
8000
1240

128213
95000
5400
25500
680
1633

128172
95000
5400
25500
680
1592

61696
29496
12000
9000
11200

61384
29184
12000
9000
11200

9031
7909
15424

8731
7039
15359

231513
206849
-43932
-19268

229925
205326
-107441
-82842

Mar
223
138
179.4
400
600
89200
107640
12685
209525
Mar
9240
8000
1240
128383
95000
5400
25500
680
1803
62464
30264
12000
9000
11200
10317
8083
15236
233723
209247
-24198
278

1.3

Incerasing price and reducing demand by 30% is loss crea

mand by 30% is loss creating

1
Revenues
Intra company work hrs
Commercial work hrs
Increase of Commercial work hrs
Intra company wor rate
Commercial wrok rate
Inter company sales
Computer use
Others
Total

Jan

Expnses
Space Costs
Rent
Custodial

Jan

Equp Cost
Computer lease
maintenace
Comp equipment dep
Fixtures and equip
Power
Wages
Ops
Sys deve and maintenance
Admin
Sales
Materials
Sales prom
Corp serv
Total expenses
Total relevant expenses
Net income with irrelevant expenses
Net income with relevant expenses

206
123
159.9
400
800
82400
127920
9241
219561

9240
8000
1240
128213
95000
5400
25500
680
1633
61696
29496
12000
9000
11200
9031
7909
15424
231513
206849
-11952
12712

Feb

Mar

20
135
175.5
400
800
8000
140400
9184
157584
Feb

223
138
179.4
400
800
89200
143520
12685
245405
Mar

9240
8000
1240

9240
8000
1240

128172
95000
5400
25500
680
1592

128383
95000
5400
25500
680
1803

61384
29184
12000
9000
11200

62464
30264
12000
9000
11200

8731
7039
15359

10317
8083
15236

229925
205326
-72341
-47742

233723
209247
11682
36158

1.3
Incerasing price and reducing demand by 30%

ducing demand by 30% is loss creating

Revenues

Jan
Intra company work hrs
Commercial wrok hrs

206
123

Reduction of Comm. Working

hours
Intra company wor rate
Commercial wrok rate
Inter company sales
Computer use
Others
Total
Expnses
Space Costs
Rent
Custodial
Equp Cost
Computer lease
maintenace
Comp equipment dep
Fixtures and equip
Power
Wages
Operations
Reduction in operations cost
Sys deve and maintenance
Admin
Sales
Materials
Sales prom
Corp serv
Total expenses
Total relevant expenses
Net income with irrelevant expenses
Net income with relevant expenses

98.4
400
800
82400
78720
9241
170361
Jan
9240
8000
1240
128213
95000
5400
25500
680
1633
52478.5
29496
20278.5
12000
9000
11200
9031
7909
15424
222295.5
197631.5
-51934.5
-27270.5

Feb

Mar
20
135

223
138

108

110.4

400
800
8000
86400
9184
103584

400
800
89200
88320
12685
190205

Feb

0.8 Incerasing price and reducing demand by 30%

Mar
9240
8000
1240

9240
8000
1240

128172
95000
5400
25500
680
1592

128383
95000
5400
25500
680
1803

52264
29184

53006.5
30264

20064

20806.5

12000
9000
11200

12000
9000
11200

8731
7039
15359

10317
8083
15236

220805
196206
-117221
-92622

224265.5
199789.5
-34060.5
-9584.5

0.6875

Earlier hours
Reduced hours
128
88
512
352
0.6875

nd reducing demand by 30% is loss creating