\begin{tabular}{|l|r|} \hline \multicolumn{2}{|l|}{ Data Input for Business Purchase Decision: } \\ \hline Building Cost & $400,000 \\ \hline Land Cost & $100,000 \\ \hline Average consulting hours per week: & 60 \\ \hline Weeks worked per year & 48 \\ \hline Average price charged per hour & $160 \\ \hline Sales price annual appreciation per year & 6% \\ \hline Average variable cost per hour & $112 \\ \hline Increase in variable cost per year & 3% \\ \hline Annual other cash fixed costs & $140,000 \\ \hline Cost of capital & 12% \\ \hline Investment in Working Capital & $40,000 \\ \hline Sales Price For Business & $750,000 \\ \hline Depreciation Per Year & $20,000 \\ \hline \end{tabular} Business Purchase Scenario Building Cost Sales Gain on Sale of Business Total Revenue Variable Costs Contribution Margin Cash Fixed costs Depreciation of Building Net Income Depreciation of Building Sales Amount Less Gain Working Capital Cash Flow Book Value of Land Book Value of Building Net present value Profitability Index Internal rate of return Simple rate of return Payback Period Payback Outstanding (if desired) \begin{tabular}{|l|r|} \hline \multicolumn{2}{|l|}{ Data Input for Business Purchase Decision: } \\ \hline Building Cost & $400,000 \\ \hline Land Cost & $100,000 \\ \hline Average consulting hours per week: & 60 \\ \hline Weeks worked per year & 48 \\ \hline Average price charged per hour & $160 \\ \hline Sales price annual appreciation per year & 6% \\ \hline Average variable cost per hour & $112 \\ \hline Increase in variable cost per year & 3% \\ \hline Annual other cash fixed costs & $140,000 \\ \hline Cost of capital & 12% \\ \hline Investment in Working Capital & $40,000 \\ \hline Sales Price For Business & $750,000 \\ \hline Depreciation Per Year & $20,000 \\ \hline \end{tabular} Business Purchase Scenario Building Cost Sales Gain on Sale of Business Total Revenue Variable Costs Contribution Margin Cash Fixed costs Depreciation of Building Net Income Depreciation of Building Sales Amount Less Gain Working Capital Cash Flow Book Value of Land Book Value of Building Net present value Profitability Index Internal rate of return Simple rate of return Payback Period Payback Outstanding (if desired)