Table 1 - Estimated Monthy Sales Projection (First Year of Operation)

1 2 3 4 5
Number of Units to be Produced
50 55 60 65 7

Estimated Sales (No. of Units to be

Produced X Price per Unit P 2,500.00 P 2,750.00 P 3,000.00 P 3,250.00 P

Notes:
1. Number of Units to be produced - you may get your projection from your product
your target customers), number of hours of operation, number of u
2. Price per Unit - check the sample we discussed in class on how to compute for the
3. All amounts in this example are for illustration purposes using the following projec
a. Number of Units Sold - with 5 un a. Number of Units Sold - with 5
b. Selling Price - as is for the firs b. Selling Price - as is for the firs
a.1 Months 1-6: P50.00/unit
a.2 Months 7-12: P55.00/ unit (50pesos x 110%)

Table 2 - Cost of Goods Sold (First Year of Operation)

1 2 3 4 5
Cost of Goods Sold
Direct Materials P 600.00 P 660.00 P 726.00 P 798.60 P
Direct Labor 300.00 330.00 363.00 399.30
Factory Overhead 50.00 55.00 60.50 66.55
Total P 950.00 P 1,045.00 P 1,149.50 P 1,264.45 P
Notes: 1. Sample Assumption: all amounts to increase 10% from the previous month

Table 3 - Operating and Administrative Expenses (First Year of Operation)

1 2 3 4 5
Operating and Administrative Expenses
Marketing Expense P 300.00 P 330.00 P 363.00 P 399.30 P
Transportation Expense 100.00 110.00 121.00 133.10
Delivery Expense 100.00 110.00 121.00 133.10
Salary 300.00 330.00 363.00 399.30
Total P 800.00 P 880.00 P 968.00 P 1,064.80 P
Notes: 1. Sample Assumption: all amounts to increase 10% from the previous month

Table 4 - Monthly Projected Income Statement (First Year of Operation)

 1 2 3 4 5
Gross Sales P 2,500.00 P 2,750.00 P 3,000.00 P 3,250.00 P
Less: Cost of Sales 950.00 1,045.00 1,149.50 1,264.45
Gross Profit from Sales 1,550.00 1,705.00 1,850.50 1,985.55
Less: Operating and
administrative Expenses 800.00 880.00 968.00 1,064.80
Total P 750.00 P 825.00 P 882.50 P 920.75 P

Table 5 - Five-Year Projected Income Statement

YEAR
1 2 3 4 5
Gross Sales P 49,275.00 P 59,130.00 P 70,956.00 P 85,147.20 P
Less: Cost of Sales 20,315.07 24,378.08 29,253.70 35,104.44
Gross Profit from Sales 28,959.93 34,751.92 41,702.30 50,042.76
Less: Operating and - -
administrative Expenses 17,107.43 20,528.91 24,634.69 29,561.63
Total P 11,852.50 P 14,223.00 P 17,067.60 P 20,481.13 P
Notes: 1. Sample Assumption: all amounts to increase by 20% from the previous YEAR

Instructions:
1. Check all comments for information and instructions.
2. There must be explanation after every table of all your assumptions ex. how did you come up with the assumptions?
what are your considerations in your assumptions?
3. Make an impactful summary of your projected income statements that would benefit potential investors and banks
 MONTH
5 6 7 8 9 10 11

70 75 80 85 90 95 100

3,500.00 P 3,750.00 P 4,400.00 P 4,675.00 P 4,950.00 P 5,225.00 P

ection from your product testing and survey (reception and feedbacks of
of operation, number of units produced per batch of production.
n how to compute for the selling price.
using the following projections:
mber of Units Sold - with 5 units increase each month
ng Price - as is for the first 6 months and 10% increase for the next 6 months

nit (50pesos x 110%)

MONTH
5 6 7 8 9 10 11

878.46 P 966.31 P 1,062.94 P 1,169.23 P 1,286.15 P 1,414.77 P

439.23 483.15 531.47 584.62 643.08 707.38
73.21 80.53 88.58 97.44 107.18 117.90
1,390.90 P 1,529.98 P 1,682.98 P 1,851.28 P 2,036.41 P 2,240.05 P
he previous month

MONTH
5 6 7 8 9 10 11

439.23 P 483.15 P 531.47 P 584.62 P 643.08 P 707.38 P

146.41 161.05 177.16 194.87 214.36 235.79
146.41 161.05 177.16 194.87 214.36 235.79
439.23 483.15 531.47 584.62 643.08 707.38
1,171.28 P 1,288.41 P 1,417.25 P 1,558.97 P 1,714.87 P 1,886.36 P
he previous month
 MONTH
5 6 7 8 9 10 11
3,500.00 P 3,750.00 P 4,400.00 P 4,675.00 P 4,950.00 P 5,225.00 P
1,390.90 1,529.98 1,682.98 1,851.28 2,036.41 2,240.05
2,109.10 2,220.02 2,717.02 2,823.72 2,913.59 2,984.95

1,171.28 1,288.41 1,417.25 1,558.97 1,714.87 1,886.36

937.82 P 931.61 P 1,299.77 P 1,264.75 P 1,198.72 P 1,098.59 P

5
102,176.64
42,125.33
60,051.31
-
35,473.96
24,577.35
m the previous YEAR

h the assumptions?

vestors and banks

 TOTAL
11 12

100 105 930

5,500.00 P 5,775.00 P 49,275.00

TOTAL
11 12

1,556.25 P 1,711.87 P 12,830.57

778.12 855.94 6,415.29
129.69 142.66 1,069.21
2,464.06 P 2,710.46 P 20,315.07

TOTAL
11 12

778.12 P 855.94 P 6,415.29

259.37 285.31 2,138.43
259.37 285.31 2,138.43
778.12 855.94 6,415.29
2,074.99 P 2,282.49 P 17,107.43
 TOTAL
11 12
5,500.00 P 5,775.00 P 49,275.00
2,464.06 2,710.46 20,315.07
3,035.94 3,064.54 28,959.93

2,074.99 2,282.49 17,107.43

960.95 P 782.05 P 11,852.50
NAME OF BUSINESS:
MEMBERS:

IMPLEMENTATION
DATES:

# OF UNITS SOLD

Schedule/Time Activities PERSON IN-CHARGE

ON-LINE
SALES

Morning:

Afternoon:

Note: Put all Daily Log Sheets in your Indices.

# OF UNITS SOLD
Net Sales
WALK- Total (Total Sales -
EVALUATION OF THE
INS/OVER Total Sales Expenses Total
ACTIVITIES
THE Incurred Expenses
COUNTER Incurred)
SALES