Number of Shoes

Per Pair
Overhead % of Labor

TZEdge First
Quarter Budget

2
25%

Low Priced Medium Priced High Priced

Sales Volume - #pairs:
1,000
750
350
Selling Price Per Pair:
$
200 $
225 $
250
Costs per Low Priced Medium Priced High Priced
Shoe
Total
Total
Total
Item
Revenue
$ 2,00,000 $
1,68,750 $
87,500
Cost of Goods Sold:
Materials
Direct Labor
Overhead
COGS Subtotal
Selling Expense
Projected Earnings

$ 50.15
7.33
1.83

1,00,300
14,660
3,665
1,18,625

75,225
10,995
2,749
88,969

35,105
5,131
1,283
41,519

5.00

10,000

7,500

3,500

71,375

72,281

42,481