"SPLASH and DASH" CAR WASH

BACKGROUND $$ FIRST $7$ MONTHS $($PHASE $1)$

In July $2022,$ motivated by a need for an income that would allow him to pursue a sporting career as

a zorber, Johnny English commenced business offering a car wash service to the public. Johnny

named the business "Splash and Dash", obtained an ABN, and maintained a basic fee schedule, a list

of customer enquiries and a summary of invoices relating to jobs completed.

Johnny considered the requirements of washing different sized vehicles when setting his prices and

treated every customer and vehicle as requiring a clean to a very high standard. Operating from sublet space at an inner$-$city shopping centre, Johnny quickly earned a reputation with customers of

providing excellent service and professionally cleaned vehicles. However, the demands of keeping

up with a growing client base took its toll on Johnny as he found himself struggling to keep up with

bookings.

Johnny$$s client base kept growing and in November $2022$ he hired Basil Golightly, a longstanding

friend, to assist with the workload. Basil did help reduce the load on Johnny but with a busy

summer of zorbing competitions, Johnny a stress fracture in January $2023$ causing him to close the

business temporarily.

Johnny maintained some basic records of his business activity and is seeking your assistance in

evaluating the data captured across the initial $7-$month period of trading.

PHASE $1$ RECORDS MAINTAINED

Records maintained and provided include:

Exhibit A $$ Phase $1$ Fee Schedule

Johnny established a basic fee schedule where each job was charged based on the type of vehicle.

Time records were not maintained during this period and Johnny did not consider the actual time

spent when billing his clients.

During October $2022,$ Johnnyy offered a discount of $10\%$ to new clients for their first service but

believes that he may have misapplied the discount at times during this busy period.

Exhibit B $$ Phase $1$ Customer Enquiries

Every enquiry received by Johnny was recorded with the following data maintained:

$$ Customer #

$$ Customer Name

$$ Vehicle Type

$$ Customer$$s Region $($the section of the city in which they lived$)$

Exhibit C $$ Phase $1$ Invoices

Every job completed was invoiced with the following data maintained:

$$ Invoice #

$$ Date of Service

$$ Customer #

$$ Whether a promotional discount was applied

$$ Fee Received $($in $$)$

PHASE $1$ BUSINESS CONCERNS

$$ Johnny is concerned whether he has charged his clients correctly.

$$ Although this period was an initial attempt at operating the business, Johnny is interested in

where his clients were based $($was Johnny servicing mostly inner$-$city local clients, or did he

attract clients from other parts of the city?$)$

$$ Johnny is also interested to determine the proportion of his revenue that was derived from

each type of vehicle as well as the volume of revenue for each month during this period.

BACKGROUND $15$ MONTHS FOLLOWING RELAUNCH $($PHASE $2)$

After recovering from his stress fracture, Johnny rehired Basil and they contacted each of the existing

clients to advise that the business was recommencing. To help prevent further health issues from

overwork, Jeremy relaunched the business with a new fee schedule offering three levels of detailing

service $$ silver, Gold and Platinum.

Realising that he had no idea how he obtained his clients during the initial period of trading, Johnny

commenced adding a note to the record of each new client indicating how they become aware of

"Splash and Dash". Johnny also decided that it may be useful to note whether a job was completed

by Basil or himself.

Apart from relying on passing trade $($walk$-$ins$),$ referrals and social media posts, Johnny began passing

more of the detailing work to Basil and developed a business website. Again, the business grew

quickly and Johnny found it necessary to hire further employees in April, May, June and July.

Johnny found that hiring others to take care of the highly physical work allowed him to focus more

on client contact and allowed him more time to practice his zorbing. However, the business ceased

meaningful growth between July and December prompting Johnny to launch an extensive email

campaign in early $2024.$

PHASE $2$ RECORDS MAINTAINED

Records maintained and provided include:

Exhibit D $$ Phase $2$ Fee Schedule

Johnny upgraded his fee schedule to establish charges based on the type of service provided as well

as the type of vehicle. In simple terms, the Silver service is charged at a base fee level with $20\%$ and

$60\%$ markups added for Gold and Platinum services.

Exhibit E $$ Phase $2$ Hours per Service Budget

Based on his experience from the initial $7-$month period, Johnny established a standard number of

hours expected for each service type.

Exhibit F $$ Phase $2$ Customer Enquiries

Enquiries received by Johnny were recorded with the following data maintained:

$$ Customer #

$$ Customer Name

$$ Vehicle Type

$$ Customer$$s Region $($the section of the city in which they lived$)$

$$ Customer Source $($how the customer found out abou