Artemis Natural Homes
Cost of Goods and Services
Years 1 to 5
($)
	Industry	Year 1	Year 2	Year 3	Year 4	Year 5
Units Sold		1	3	5	7	8
Revenue		102,000	357,000	595,000	952,000	1,088,000
Average Size per Unit		1,200	1,400	1,400	1,600	1,600
Directs Costs
Material Cost per Unit		24,000	28,000	28,000	32,000	32,000
Equipment Cost per Unit		2,400	2,800	2,800	3,200	3,200
Subcontract  Costs per unit		21,600	25,200	25,200	28,800	28,800
Overhead Cost per unit		3,600	4,200	4,200	4,800	4,800
Fees per unit		4,800	5,600	5,600	6,400	6,400
Contingency/Profit per unit		4,800	5,600	5,600	6,400	6,400
Total Direct Costs per Unit		61,200	71,400	71,400	81,600	81,600
Total Direct Costs		61,200	214,200	357,000	571,200	652,800
% of Revenue		60.0%	60.0%	60.0%	60.0%	60.0%
Indirect Costs
Salaries and Fringes		12,000	42,000	79,500	120,000	148,500
Facility Costs (rent, utilities, insurance, maintenance)		0	0	0	0	0
Depreciation		714	1,143	1,571	1,857	2,143
Subcontract Costs		0	0	0	0	0
Warehouse and Shipping		0	0	0	0	0
Production Supplies & Expenses		0	0	0	0	0
Total Indirect Costs		12,714	43,143	81,071	121,857	150,643
% of Revenue		12.5%	12.1%	13.6%	12.8%	13.8%
Cost of Goods & Services		73,914	257,343	438,071	693,057	803,443
% of Revenue	73.1%	72.5%	72.1%	73.6%	72.8%	73.8%
COGS per square foot		$61.60	$61.27	$62.58	$61.88	$62.77