Table 1	Market Statistics
	South	West	North
Managerial/professional households	1m	1m	1m
Supervisory/clerical households	2m	1m	3m
Other households	4m	2m	9m
Total number of households	7m	4m	13m
Retail trade outlets	3000	2000	4000

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Table 2	Marketing Costs
Information on competitors' activities	£ 4500
Salesperson's quarterly expenses	£ 2000

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Table 3	Manufacturing Parameters
	Product 1	Product 2
Minimum machining time per unit	60 min.	120 min.
Assembly time per unit	100 min.	300 min.
Material content per unit	1 unit	3 units

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Table 4	Maintenance Costs
Contracted maintenance (12 hours per machine, per quarter)	£ 40 per hour
Uncontracted breakdown repairs (over 12 hours per machine)	£ 75 per hour

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Table 5	Maximum Hours Available per Machine per Quarter, relative to Shift Level worked
Shift Level	Maximum hours per quarter that each machine can work, accumulating hours to each successive level of shift	Unskilled workers needed for each machine
1. Single	576	4
2. Double	1068	8
3. Treble	1602	12

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Table 6	Valuation of Rejected Products
	Product 1	Product 2
Scrap value per product unit	£15	£45

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Table 7	Guarantee Servicing Charges
	Product 1	Product 2
Servicing charge per product unit	£35	£140

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Table 8	Production Costs
Cost of supervision per shift	£ 5000
Production overheads, per machine	£ 1000
Running cost per machine hour used	£ 4
Production planning cost per unit	£ 0.50

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Table 9	Standard Vehicle Capacity
	Product 1	Product 2
Vehicle capacity (product units)	40	20

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Table 10	Return Journey Times to
	South	West	North
Delivery journey time (in days)	1	2	4

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Table 11	Transport Costs
All-in cost of 1 vehicle per day	£ 130

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Table 12	Warehousing
Fixed quarterly cost of factory warehouse	£ 2500
Fixed quarterly administrative cost	£ 2000
Variable storage cost in market areas (per product unit)	£ 1

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Table 13	Calculation of Average Quarterly Stock, and Interest
0.5 x (opening value + closing value)

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Table 14	Personnel Department Costs
	Recruitment	Dismissal
Salesperson	£ 1000	£ 3000
Skilled assembly worker	£ 750	£ 2000
Unskilled machinist	£ 500	£ 1000

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Table 15	Maximum Hours per Quarter for each Production Worker plus Shift Pay Premiums
Shift Level	Hours per worker at basic rate	Hours per worker at Saturday rate (Basic + 50%)	Hours per Worker at Sunday rate (Basic + 100%)	Machinists Shift Premium
1. Single	420	+ 84	+ 72	0
2. Double	420	+ 42	+ 72	1/3
3. Treble	420	+ 42	+ 72	2/3

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Table 16	Minimum Hours and Pay
Machinist's minimum paid hours per quarter	400
Assembly worker's strike hours per week	48
Assembly worker's minimum hours/quarter	nil
Ratio of unskilled : skilled rate of pay	65%
Minimum sales salary per quarter	£ 1500
Maximum sales commission rate	9%
Management Budget per quarter	see Mgt. Report

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Table 17	Cost of Machines
Total cost of a machine	£ 120,000
Payable at time of order	£ 60,000
Payable on installation	£ 60,000
Machine rate of depreciation per quarter	2.50 %

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Table 18	Method of calculating Overdraft Limit
100% of Cash Invested and the value of Product Stocks
PLUS 50% of the value of Machines and Debtors
PLUS 25% of the value of Property
LESS 100% of Tax Due and Creditors
Note: All of these values are taken from last quarter's Balance Sheet
If the limit calculated above is negative, then the limit is set to 0

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Table 19	Financial Parameters
Tax Rate per annum	30%
Fixed overheads per quarter	£ 6000
Variable overhead rate per quarter	0.25%
Credit control cost per unit sold	£ 0.75
Interest Rates:  (based on Central Bank Rate announced last quarter)
Bank cash deposits	bank rate less 2%
Authorised overdraft	bank rate plus 4%
Unsecured bank loans	bank rate plus 10%

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Table 20	Product Valuations
	Product 1	Product 2
Stock valuation per product unit	£45	£130

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TABLE 21	Timing of Payments to Creditors
EXTERNAL COST ITEMS ONLY (internal costs and pay omitted)	For goods delivered, or services provided next quarter the charged amount will be paid as follows -
	Next Quarter	Quarter after Next
Advertising		100 %
Guarantee Servicing		100 %
Hired Transport		100 %
Product Development	100 %
Personnel Department	100 %
Maintenance		100 %
Fixed warehousing costs	100%
Variable stockholding costs		100 %
Business Intelligence		100 %
Other Miscellaneous Overheads	100 %
Raw Materials		100 %
Machines*	50 %	50 %
Interest	100 %
Note: A 50% deposit is paid next quarter when machines are ordered. The balance is due when machines are installed in the quarter after next.