Distribution, promotion and budgets 73 Exercise Now detail the initial operating expenses budget for the sales department in your plan. Also prepare a partial profit and loss account for the additional sales and additional costs included in your plan 72 How to write a marketing plan Table 4.3 Effect on profit and loss account of additional operating expenses for implementing UK marketing plan 20X6 K K 20X7 20X8 tk Invoiced sales Cost of sales Gross profit 260.0 158.6 101.4 576.0 339.8 236.2 937.0 5341 402.9 75.0 78.0 6.0 81.1 Sales & Marketing costs Salaries Recruitment Travel/entertaining Car costs Advertising Exhibitions Literature Sundry items 7.0 6.0 11.0 28.0 5.0 7.6 6.2 11.5 7.9 6.5 12.0 15.0 20.0 6.0 25.0 5.0 Total sales costs 138.0 133.3 148,5 Administration costs Data processing costs Distribution costs Total operating expenses (relating to plan 20.0 5.0 6.9 20.8 S.S 7.2 166.8 21.6 6.0 7.5 183.6 169.9 Operating profit (relating to plan) (68.5) 69.4 219,3 Distribution, promotion and budgets 73 Exercise Now detail the initial operating expenses budget for the sales department in your plan. Also prepare a partial profit and loss account for the additional sales and additional costs included in your plan 72 How to write a marketing plan Table 4.3 Effect on profit and loss account of additional operating expenses for implementing UK marketing plan 20X6 K K 20X7 20X8 tk Invoiced sales Cost of sales Gross profit 260.0 158.6 101.4 576.0 339.8 236.2 937.0 5341 402.9 75.0 78.0 6.0 81.1 Sales & Marketing costs Salaries Recruitment Travel/entertaining Car costs Advertising Exhibitions Literature Sundry items 7.0 6.0 11.0 28.0 5.0 7.6 6.2 11.5 7.9 6.5 12.0 15.0 20.0 6.0 25.0 5.0 Total sales costs 138.0 133.3 148,5 Administration costs Data processing costs Distribution costs Total operating expenses (relating to plan 20.0 5.0 6.9 20.8 S.S 7.2 166.8 21.6 6.0 7.5 183.6 169.9 Operating profit (relating to plan) (68.5) 69.4 219,3