e. Projected Cash Flow Analysis (First Year, Three Months) | Month | Cash Inflows | Cash Outflows | Net Cash Flow | |-------------|--------------|---------------|---------------| | Month 1 | $XX,XXX | $XX,XXX | $XX,XXX | | Month 2 | $XX,XXX | $XX,XXX | $XX,XXX | | Month 3 | $XX,XXX | $XX,XXX | $XX,XXX | . Cash Flow Analysis Monthly Cash Flow Projections: Cash Inflows: $XX,XXX Cash Outflows: $XX,XXX Net Cash Flow: Cash Inflows - Cash Outflows Net Income Calculation: Net Income = Total Revenue - Total Expenses Year 1: $XX,XXX Year 2: $XX,XXX Year 3: $XX,XXX Cumulative Cash Flow: Track monthly cash flow to ensure that the business maintains a positive cash position. f. Cost/Volume/Profit Analysis, Where Appropriate | Description | Amount | |---------------------------|--------------| | Fixed Costs | $XX,XXX | | Variable Costs per Unit | $XX | | Sales Price per Unit | $XX | | Break-even Point (units) | XX units | g. Projected Statements of Changes in Financial Position Break-even Point Calculation: Break-even Point (in units) = Fixed Costs / (Sales Price per Unit - Variable Cost per Unit) If fixed costs are $50,000, sales price is $25, and variable cost is $15: Break-even Point = $50,000 / ($25 - $15) = 5,000 units for a small business