Private Brand StrategyProfit PlanCapacityAssumptionsRiskSales6,000,000.008.8052,800,000.00Volume and Price10%COGS:Variable Cost6,000,000.006.604.55%(39,600,000.00)Meet Cost per Unit 25%Fixed Cost3,319,500.00(3,319,500.00)Estimated Savings80%R&D3,328,130.000.25(832,032.50)Estimated Savings80%Selling3,574,710.000.35(1,251,148.50)Estimated Savings80%Administrative4,752,000.000.50(2,376,000.00)Estimated Savings80%Interest3,825,000.00(3,825,000.00)Save Debt Level10%Profit Before Taxes1,596,319.00Taxes (40%)(638,527.60)Profit After Tax3.13%957,791.40916586910.45%Cash FlowsProfit957,791.40Depreciation 2,593,700.00Additional Depreciation (New Investment)400,000.00Change In Inventory1,148,400.00No Finished Goods Inventory LeftChange in A/R(7,868,467.00)Initial Cash1,121,450.00Ending Cash(1,647,125.60)

Mix StrategyUnit Cost6,600.0012,485.0014,275.0016,288.0017,791.0019,166.0020,441.00Fixed Cost3,319,500.004,100,500.004,100,500.004,100,500.004,100,500.004,100,500.004,100,500.00Coffee GradeDCBBBAAAAAAPrice per KG8,800.0019,500.0026,600.0030,000.0035,500.0039,000.0042,600.00Margin - Advertising (a)0%9,880,500.0012,700,425.0016,174,125.0016,865,148.0015,432,527.009,128,778.00(1,286,307.00)1%12,642,600.0016,351,564.0016,902,692.0015,769,830.009,840,848.00(688,419.00)2%12,760,125.0016,191,715.1017,521,188.0016,740,274.0011,123,646.00778,803.003%13,035,450.0017,766,207.4718,448,620.0018,102,596.0012,883,740.002,685,825.004%13,357,500.0018,691,764.0019,472,108.0019,616,284.0014,794,816.004,756,515.005%13,717,500.0019,714,670.0020,592,164.0021,250,494.0016,859,548.006,975,537.006%14,194,350.0021,295,043.0021,593,684.0022,742,117.0018,764,158.008,974,701.007%13,956,900.0021,188,571.0021,387,840.0023,180,908.0018,904,380.009,208,338.008%13,726,440.0020,841,362.0021,136,572.0023,005,687.0018,730,824.0010,000,252.009%13,310,100.0020,379,415.0020,764,596.0022,561,718.0020,303,880.0011,933,875.0010%12,816,600.0020,004,010.0020,387,132.0021,994,537.0020,166,982.0012,635,065.00

Mix Strategy (2)Unit Cost6,600.0012,485.0014,275.0016,288.0017,791.0019,166.0020,441.00Fixed Cost3,319,500,000.004,100,500,000.004,100,500,000.004,100,500,000.004,100,500,000.004,100,500,000.004,100,500,000.00Coffee GradeDCBBBAAAAAAPrice per KG8,800.0019,500.0026,600.0030,000.0035,500.0039,000.0042,600.00Margin - Advertising (a)0%6,000,000.002,395,000.001,645,000.001,529,000.001,103,000.00667,000.00127,000.001%2,455,000.001,696,000.001,566,000.001,145,000.00717,000.00157,000.002%2,545,000.001,720,700.001,649,000.001,226,000.00799,000.00229,000.003%2,665,000.001,896,999.001,760,000.001,334,000.00910,000.00325,000.004%2,800,000.002,024,000.001,884,000.001,456,000.001,034,000.00433,000.005%2,950,000.002,166,000.002,022,000.001,591,000.001,172,000.00553,000.006%3,130,000.002,367,000.002,157,000.001,723,000.001,307,000.00667,000.007%3,196,000.002,417,000.002,195,000.001,792,000.001,345,000.00694,000.008%3,268,000.002,446,000.002,231,000.001,823,000.001,366,000.00752,000.009%3,310,000.002,465,000.002,258,000.001,837,000.001,495,000.00875,000.0010%3,340,000.002,494,000.002,286,000.001,843,000.001,523,000.00935,000.00