Earnings Statement by Segment, with Allocations Based on Direct Labor Revenue Direct Cost: Plants, sod Direct labor Other materials, supplies Overhead General supervision & admin. Payroll and reception Purchasing, accounts payable Vehicle depreciation Equipment depreciation IT systems depreciation Ofce rent and utilities Nursery rent, utilities and maintenance Total expenses Net prot/loss Prot margin Direct Labor % Design $ 180,000 117,600 5,400 12,740 8,060 7,280 4,875 3,640 7,800 6,500 $ 173,895 $ 6,105 3% 26% Installation :6 820,000 369,000 225,000 24,600 19,470 24,010 15,190 13,720 9,188 6,860 14,700 12,250 $ 733,988 $ 86,012 10% 49% Maintenance $ 280,000 42,000 115,200 8,400 9,930 12,250 7,750 7,000 4,687 3,500 7,500 6,250 $ 224,467 $ 55,533 20% 25% Total $ 1,280,000 411,000 457,800 38,400 29,400 49,000 31,000 28,000 18,750 14,000 30,000 25,000 $ 1,132,350 $ 147,650 12% 100%