THIS IS A SAMPLE SUPERCALC WORKSHEET JAN FEB MAR APR MAY JUN JUL AUG SEPT OCT NOV DEC TOTAL NET SALES 1000 1100 1210 1331 1464 1611 1772 1949 2144 2358 2594 2853 21384 COST OF GOODS SOLD 300 330 363 399 439 483 531 585 643 707 778 856 6415 --------------------------------------------------------------------------------------------------------------------------- GROSS PROFIT 700 770 847 932 1025 1127 1240 1364 1501 1651 1816 1997 14969 RESEARCH & DEVELOPMENT 160 176 194 213 234 258 283 312 343 377 415 456 3421 MARKETING 200 224 251 281 315 352 395 442 495 555 621 696 4827 ADMINISTRATIVE 140 151 163 176 190 206 222 240 259 280 302 326 2657 --------------------------------------------------------------------------------------------------------------------------- TOTAL OPERATING EXPENSES 500 551 608 670 739 816 900 994 1097 1212 1338 1479 10905 INCOME BEFORE TAXES 200 219 239 261 285 312 340 370 403 439 477 519 4064 INCOME TAXES 80 88 96 105 114 125 136 148 161 176 191 207 1626 --------------------------------------------------------------------------------------------------------------------------- NET INCOME 120 131 144 157 171 187 204 222 242 263 286 311 2438