Volume 210,000.000 160,000.000 210,000.

000
Price 2.900

Revenue 609,000.000

Costs
Seed 0.053 11,130.000
Fertilizers and chemical 0.295 61,950.000
Machinery costs fuel and repair 0.107 22,470.000
Part time labor and other costs 0.058 12,180.000

Total production cost per bushel 0.513 107,730.000

Fixed Costs
Salaries and wages 72,500.000
Insuarance 4,500.000
Taxes 32,500.000
Depreciation 28,500.000
Other expenses 45,000.000
Total Fixed costs 183,000.000

Tot
 Delivery method Collection method

Revenue 609,000.000 462,400.000

Costs of material consumed 73,080.000 73,080.000

Machinery costs fuel and repair 22,470.000 22,470.000
Part time labor and other costs 12,180.000 12,180.000
Salaries and wages 72,500.000 72,500.000
Insuarance 4,500.000 4,500.000
Other expenses 45,000.000 45,000.000

-229,730.000 229,730.000

Operating profit 379,270.000 232,670.000

Depreciation 28,500.000 28,500.000

EBIT 350,770.000 204,170.000

Taxes 32,500.000 32,500.000
PAT 318,270.000 171,670.000
Production method

#REF!

73,080.000
22,470.000
12,180.000
72,500.000
4,500.000
45,000.000

229,730.000

#REF!
28,500.000

#REF!
32,500.000
#REF!
 Methods
Sales Collection Production

SALES 522,000.00 462,400.00 614,100.00

Cost of goods sold

Beginning inventory - - -
Production 107,730.00 107,730.00 107,730.00
Less Ending Inventory 15,390.00 25,650.00 -

Cost of goods sold 92,340.00 82,080.00 107,730.00

Salaries and wages 72,500.00 72,500.00 72,500.00
Insuarance 4,500.00 4,500.00 4,500.00

Operating profit 352,660.00 303,320.00 429,370.00

Non operating expenses 45,000.00 45,000.00 45,000.00

EBITDA 307,660.00 258,320.00 384,370.00

Depreciation 28,500.00 28,500.00 28,500.00

PBT 279,160.00 229,820.00 355,870.00

Taxes 32,500.00 32,500.00 32,500.00

PAT 246,660.00 197,320.00 323,370.00

BALANCE SHEET

LAND 375,000.00 375,000.00 375,000.00

Buliding and machinery 412,500.00 412,500.00 412,500.00
Depreciation 300,000.00 300,000.00 300,000.00
Net PPE 112,500.00 112,500.00 112,500.00

Inventory 15,390.00 25,650.00 -

Accounts recievable 59,600.00 - 151,700.00

Cash 30,900.00 30,900.00 30,900.00

Total Assets 593,390.00 544,050.00 670,100.00

Share capital 457,500.00 457,500.00 457,500.00

Retained earnings 102,890.00 53,550.00 179,600.00

Owners equity 560,390.00 511,050.00 637,100.00

Current liabilities 33,000.00 33,000.00 33,000.00

Total Liabilities 593,390.00 544,050.00 670,100.00
Shipped grain

Recievable

Balance

Inventory
180,000.00 Price 2.90

20,000.00 Price 2.98 59600

160,000.00 2.89 462,400.00

30,000.00 3.07 92100

 20,000.00 2.98 59,600.00 522,000.00
462,400.00
2.89

Original cost of land 375,000.00

Apraised value 1,050.00 2,000.00 2,100,000.00

CASH 7,700.00
Money market balance 23,200.00
Total Cash 30,900.00

stock at par 7,500.00

Stock surplus 450,000.00
Owners equity 457,500.00

Current liabilities 33,000.00

30,000.00 3.07 92,100.00