| |
|
|
Dept 1 |
Dept 2 |
Dept 3 |
Total |
|
|
€ |
€ |
€ |
€ |
Rent |
Floor area |
266,667 |
320,000 |
213,333 |
800,000 |
Electricity |
Floor area |
50,000 |
60,000 |
40,000 |
150,000 |
Insurance |
Floor area |
66,667 |
80,000 |
53,333 |
200,000 |
Administration |
Employees |
100,000 |
75,000 |
25,000 |
200,000 |
Personnel |
Employees |
40,000 |
30,000 |
10,000 |
80,000 |
Marketing |
Turnover |
40,000 |
57,143 |
22,857 |
120,000 |
General expenses |
Turnover |
16,667 |
23,810 |
9,524 |
50,000 |
Depreciation |
Turnover |
3,333 |
4,762 |
1,905 |
10,000 |
Canteen costs |
Employees |
10,000 |
7,500 |
2,500 |
20,000 |
| |
|
_______ |
_______ |
_______ |
_______ |
Total overhead cost |
|
593,333 |
658,214 |
378,452 |
1,630,000 |
| |
|
|
|
|
|
|