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i need help filling in the yellow blocks thank you B4 12-31 Year 3 High-End Lift

ID: 2328247 • Letter: I

Question

i need help filling in the yellow blocks

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B4 12-31 Year 3 High-End Lifts, Inc. Projected Income Statement 12-31 Year 3 Directions: COMPLETE ALL YELLOW CELLS Sales Assumptions: 25 units x $275,000each. | COGS: Before, 70% of sales; After 50% of sales. Cell E7-E61.5 Outsourcin % Manufacturing % Sales Revenue Cost of Goods Sold Gross Margin SG&A Expenses Advertising Expense Sales Commissions Salaries & Wages Expense Depreciation Expense Insurance Expense Rent Expense Utilities Expense Total SG&A Expenses Operating Income (EBIT) Other Income & Expenses Interest Expense Earnings Before Taxes (EBT) Income Tax Expense, 25% Net Income 6,875,000 100.0% 4,812,500 70.0% 2,062,500 30.0% #DIV/0! ,#DIV/01 #DIV/0! 1 Gross margin averaged 30% before conversion to full production (see IS tab). Gross margin is projected to increase to 50% under mar 687,500 10.0% 343,750 5.0% 481,250 7.0% 23,900 0.3% 25,000 0.4% 24,000 0.3% 14,500 0.2% 1,599,900 23.3% 462,600 6.7% #ONro, 1 full production. This is primarily due to the fact that they are no #DIV/0! longer outsourcing the purchase of inventory (covering the profit #DIV/0! margin of their suppliers). #DIV/0! #DIV/0! SG&A Expenses: all items are the same dollar amounts as #DIV/0! Outsourcing. Copy by entering in cell E10 the formula:-C10 and #DIV/0! follow the same pattern to the bottom of the SG&A section. #DIV/0! #DIV/0! Interest Expense is the same dollar amount as outsourcing 3 49,834 0.7% 412,766 6.0% 103,192 1.5% 309,575 4.5% #DIV/0! Income tax expense is 25% of EBT . 2 IE O Type here to search e

Explanation / Answer

High-End Lifts, Inc

Projected Income Statement

12-31 Year 3

Outsourcing

%

Manufacturing

%

Sales Revenue

$ 6,875,000

100.0%

$ 6,875,000

100.0%

Cost of Goods sold

$ 4,812,500

70.0%

$ 3,437,500

50.0%

Gross margin

$ 2,062,500

30.0%

$ 3,437,500

50.0%

SG&A

Advertising Expense

$     687,500

10.0%

$      687,500

10.0%

Sales Commission

$     343,750

5.0%

$      343,750

5.0%

Salaries and wages expense

$     481,250

7.0%

$      481,250

7.0%

Depreciation expense

$       23,900

0.3%

$        23,900

0.3%

Insurance Expense

$       25,000

0.4%

$        25,000

0.4%

Rent Expense

$       24,000

0.3%

$        24,000

0.3%

Utilities Expense

$      14,500

0.2%

$        14,500

0.2%

Total SG&A

$ 1,599,900

23.3%

$ 1,599,900

23.3%

Operating Income (EBIT)

$     462,600

6.7%

$ 1,837,600

26.7%

Other income and Expense

Interest Expense

$       49,834

0.7%

$        49,834

0.7%

Earnings before taxes (EBT)

$     412,766

6.0%

$ 1,787,766

26.0%

Income tax expense 25%

$     103,192

1.5%

$      446,942

6.5%

Net Income

$     309,575

4.5%

$ 1,340,825

19.5%

High-End Lifts, Inc

Projected Income Statement

12-31 Year 3

Outsourcing

%

Manufacturing

%

Sales Revenue

$ 6,875,000

100.0%

$ 6,875,000

100.0%

Cost of Goods sold

$ 4,812,500

70.0%

$ 3,437,500

50.0%

Gross margin

$ 2,062,500

30.0%

$ 3,437,500

50.0%

SG&A

Advertising Expense

$     687,500

10.0%

$      687,500

10.0%

Sales Commission

$     343,750

5.0%

$      343,750

5.0%

Salaries and wages expense

$     481,250

7.0%

$      481,250

7.0%

Depreciation expense

$       23,900

0.3%

$        23,900

0.3%

Insurance Expense

$       25,000

0.4%

$        25,000

0.4%

Rent Expense

$       24,000

0.3%

$        24,000

0.3%

Utilities Expense

$      14,500

0.2%

$        14,500

0.2%

Total SG&A

$ 1,599,900

23.3%

$ 1,599,900

23.3%

Operating Income (EBIT)

$     462,600

6.7%

$ 1,837,600

26.7%

Other income and Expense

Interest Expense

$       49,834

0.7%

$        49,834

0.7%

Earnings before taxes (EBT)

$     412,766

6.0%

$ 1,787,766

26.0%

Income tax expense 25%

$     103,192

1.5%

$      446,942

6.5%

Net Income

$     309,575

4.5%

$ 1,340,825

19.5%