1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
A B C D E F G H I J K L M N O P
LT Rate 7%
ST Rate 10%
Savings Interest
3% Range Name Cells
Balance J10:J20
Start Balance 1 (all cash figures in millions of dollars) CashFlow B10:B19
Minimum Cash 0.5 EndBalance J20
LTLoan C10
Cash LT ST LT ST LT ST Savings Minimum LTRate B1
Year Flow Loan Loan Interest Interest Payback Payback Interest Balance Balance
MinimumBalance
L10:L20
2011 -8 7.50 0.00 0.50
>=
0.50 MinimumCash B6
2012 -2 2.51 -0.53 0.00 0.00 0.015 0.50
>=
0.50 StartBalance B5
2013 -4 7.27 -0.53 -0.25 -2.51 0.015 0.50
>=
0.50 STLoan D10:D19
2014 35.51 -0.53 -0.73 -7.27 0.015 0.50
>=
0.50 STRate B2
2015 60.57 -0.53 -0.55 -5.51 0.015 0.50
>=
0.50
2016 3 0 -0.53 -0.06 -0.57 0.015 2.36
>=
0.50
2017 -4 2.59 -0.53 0 0 0.07093 0.50
>=
0.50
2018 7 0 -0.53 -0.26 -2.59 0.015 4.14
>=
0.50
2019 -2 0-0.53 0 0 0.12423 1.74
>=
0.50
2020 10 0-0.53 0 0 0.05221 11.27
>=
0.50
2021 -0.53 0-7.50 00.33803 3.58
>=
0.50
End Tables
Coffee Tables
Dining Room Tables
Unit Profit
Resource Used per unit Produced Total Used Available
Pine Wood <=
Labor <=
End Tables
Coffee Tables
Dining Room Tables
Total Profit
Units Produced
1
2
3
4
5
6
7
8
9
A B C D E F G
End Tables
Coffee Tables
Dining Room Tables
Unit Profit $50 $100 $220
Resource Used per unit Produced Total Used Available
Pine Wood 8 15 80 3000 <= 3000
Labor 1 2 4 200 <= 200
End Tables
Coffee Tables
Dining Room Tables
Total Profit
Units Produced
040 30 $10,600
Inventory Holding Cost
Gross Profit from Sales
Starting Maximum
Demand/
Ending Inventory Gross Profit
Inventory Production Production Sales
Inventory
Cost from Sales
Quarter 1 <= >=
Quarter 2 <= >=
Quarter 3 <= >=
Quarter 4 <= >=
Net Profit
1
2
3
4
5
6
7
8
9
10
A B C D E F G H I J K L M
Inventory Holding Cost $8
Gross Profit from Sales
$20
Starting
Maximum
Demand/
Ending Inventory Gross Profit
Inventory Production Production Sales
Inventory
Cost from Sales
Quarter 1 1,000 2,000 <= 6,000 3,000 0>= 0$0 $60,000
Quarter 2 0 4,000 <= 6,000 4,000 0>= 0$0 $80,000
Totals $0 $140,000
Net Profit
$140,000
1
2
3
4
5
6
7
8
9
10
11
12
A B C D E F G H I J K L M
Inventory Holding Cost $8
Gross Profit from Sales $20
Starting
Maximum
Demand/
Ending Inventory Gross Profit
Inventory Production Production Sales
Inventory
Cost from Sales
Quarter 1 1,000 3,000 <= 6,000 3,000 1,000 >= 0$8,000 $60,000
Quarter 2 1,000 6,000 <= 6,000 4,000 3,000 >= 0$24,000 $80,000
Quarter 3 3,000 6,000 <= 6,000 8,000 1,000 >= 0$8,000 $160,000
Quarter 4 1,000 6,000 <= 6,000 7,000 0>= 0$0 $140,000
Totals $40,000 $440,000
Net Profit
$400,000
Starting Cash
Total
Cash Flow (at full participation, $million) Cash Flow Other Ending Minimum
Year Project A Project B Project C From ABC Projects Balance Balance
1>=
2>=
3>=
4>=
5>=
6>=
Participation
<= <= <=
100% 100% 100%
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
A B C D E F G H I J
Starting Cash
10 all cash numbers are in $millions
Total
Cash Flow (at full participation, $million)
Cash Flow Other Ending Minimum
Year Project A Project B Project C From ABC Projects Balance Balance
1-4 -8 -10 0 6 16 >= 1
2-6 -8 -7 0 6 22 >= 1
Participation 0% 0% 0%
<= <= <=
100% 100% 100%
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
A B C D E F G H I J
Starting Cash
10 all cash numbers are in $millions
Total
Cash Flow (at full participation, $million)
Cash Flow Other Ending Minimum
Year Project A Project B Project C From ABC Projects Balance Balance
1-4 -8 -10 -10.75 6 5.25 >= 1
2-6 -8 -7 -8.125 6 3.125 >= 1
3-6 -4 -7 -8.125 6 1 >= 1
424 -4 -5 -0.5 6 6.5 >= 1
5 0 30 -3 -3 6 9.5 >= 1
6 0 0 44 44 6 59.5 >= 1
Participation 18.75% 0% 100%
<= <= <=
100% 100% 100%
Unit Production Cost (regular)
Unit Production Cost (OT)
Selling Price
Holding Cost per month
Starting Inventory
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Regular Production
<= <= <= <= <= <= <= <= <= <= <= <=
Maximum
Overtime Production
<= <= <= <= <= <= <= <= <= <= <= <=
Maximum
Forecasted Sales
Ending Inventory
>= >= >= >= >= >= >= >= >= >= >= >=
000000000000
Total
Revenue
Regular Production Cost
Overtime Production Cost
Holding Cost
Profit
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
A B C D
Unit Production Cost (regular) $300
Unit Production Cost (OT) $350
Selling Price $500
Holding Cost per month $20
Starting Inventory 25
Jan Feb
Regular Production 375 400
<= <=
Maximum 500 500
Overtime Production 0 0
<= <=
Maximum 75 75
Forecasted Sales 400 400
Ending Inventory 0 0
>= >=
0 0
Total
Revenue $200,000 $200,000 $400,000
Regular Production Cost $112,500 $120,000 $232,500
Overtime Production Cost $0 $0 $0
Holding Cost $0 $0 $0
Profit $87,500 $80,000 $167,500
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
A B C D E F G H I J K L M N
Unit Production Cost (regular) $300
Unit Production Cost (OT) $350
Selling Price $500
Holding Cost per month $20
Starting Inventory 25
Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec
Regular Production 375 400 400 450 500 500 500 500 400 400 400 400
<= <= <= <= <= <= <= <= <= <= <= <=
Maximum 500 500 500 500 500 500 500 500 500 500 500 500
Overtime Production 0 0 0 0 0 0 75 75 0 0 0 0
<= <= <= <= <= <= <= <= <= <= <= <=
Maximum 75 75 75 75 75 75 75 75 75 75 75 75
Forecasted Sales 400 400 400 400 400 600 600 600 400 400 400 400
Ending Inventory 0 0 0 50 150 50 25 0 0 0 0 0
>= >= >= >= >= >= >= >= >= >= >= >=
0 0 0 0 0 0 0 0 0 0 0 0
Total
Revenue $200,000 $200,000 $200,000 $200,000 $200,000 $300,000 $300,000 $300,000 $200,000 $200,000 $200,000 $200,000 $2,700,000
Regular Production Cost $112,500 $120,000 $120,000 $135,000 $150,000 $150,000 $150,000 $150,000 $120,000 $120,000 $120,000 $120,000 $1,567,500
Overtime Production Cost $0 $0 $0 $0 $0 $0 $26,250 $26,250 $0 $0 $0 $0 $52,500
Holding Cost $0 $0 $0 $1,000 $3,000 $1,000 $500 $0 $0 $0 $0 $0 $5,500
Profit $87,500 $80,000 $80,000 $64,000 $47,000 $149,000 $123,250 $123,750 $80,000 $80,000 $80,000 $80,000 $1,074,500