Case Study Specific

The SPC Computer Repair Companies owner is Bill Mazurek, the business model is repairing / installing / fixing computer related problems for individuals and small businesses. The company has a standard $89.99 for each job standard rate for the first hour no matter what time of day. Additional hours are billed at $24.99.

1. Sales Administrations fee: 20% for each job sold.
2. Transportation fee $.75 / mile (car payment and insurance based on 14,000 per yr. usage) note: we have 4 Toyota Prius for use by our technicians
3. Gas Allowance Fee (actual gas receipts from the pump)
4. Office Rent - $1250 / month
5. Owner Salaries - $65,000 / year
6. Administration Fee:
   1. Accounting ($ 35,900 / year)
   2. Internet / Technology Support ($45,000 / year)
   3. Phone and Scheduling ($24,000 / year)
7. Insurance ($250 / month)
8. Utilities ( averages $400 / month)
9. Currently we have four (4) repair technicians on the payroll. Each technician is paid $9.00 / hour guaranteed (assuming no jobs are scheduled), when they are schedule (billable job) there rate of pay is $17.50 flat rate no overtime pay.

September Summary

Sales for September	Summary
Billed technician hours	678 hours total
Total number of jobs	478 scheduled jobs
September Gas Receipts	$ 298.00
Total hours not scheduled (waiting for a job)	3.75 hours
Misc. Software / Virus scanning	$325.00

Do the Cash Flow Analysis for September:

Total Sales:		$
Variable Expenses:
Administration Fee	$
Labor, including payroll taxes	$
Transportation Fee	$
Gas Allowance Fee	$
Misc. Expense	$
Total Variable Expenses		($ )
Fixed Expenses
Rent	$
Salaries, Owner	$
Salary, Administration	$
Insurance	$
Utilities	$
Total Fixed Expenses		($ )
Cash Flow		$