Quantity Driven Proforma Budget Estimate
Sales
Items	Quantity	Price	Extension
Magazines	1000	2	=B5*C5
Candy	3000	1.5	=B6*C6
Gift Baskets	500	25	=B7*C7
Total Sales			=SUM(D5:D7)
Cost of Sales		0.5		Labor Hrs	Labor $	Labor Cost
Magazines	=B5	=C$10*C5	=B11*C11	=1/60	8	=B11*E11*F11
Candy	=B6	=C$10*C6	=B12*C12	=1/60	8	=B12*E12*F12
Gift Baskets	=B7	=C$10*C7	=B13*C13	0.33	5	=B13*E13*F13
Labor			=SUM(G11:G13)
Total Cost of Sales			=SUM(D11:D14)
Gross Margin			=D8-D15
Expenses
Rent	=SUM(B11:B13)	=0.3*2	=B19*C19
Electricity	=SUM(B11:B13)	=0.08*30.33/1000	=B20*C20
Management	6000	0.1	=B21*C21
Transportation	3000	0.1	=B22*C22
Miscelleanous	=SUM(D19:D22)	0.3	=B23*C23
Total Expenses			=SUM(D19:D23)
Net Profit B.T.			=D17-D24
Taxes	=D26	0.4	=B27*C27
Profit After Tax			=D26-D27