GM VARIABLE - EXPENSE COMPARISON
LN     CURRENT PERIOD COMPARISON PERIOD VARIANCE STUDY LN
NO     MONTH YEAR-TO-DATE MONTH YEAR-TO-DATE MONTH YEAR-TO-DATE   NO
1 NET SALES   627,807 % Sls 627,807 % Sls 310,049 % Sls 310,049 % Sls 317,758 % Sls 317,758 % Sls 1
2 GROSS PROFIT/INCOME   23,507 4% 23,507 4% 5,075 2% 5,075 2% 18,432 2% 18,432 2% 2
3 EXPENSES   After Trsf ---> % Grs After Trsf ---> % Grs After Trsf ---> % Grs After Trsf ---> % Grs After Trsf ---> % Grs After Trsf ---> % Grs 3
4 VEH.  SLSPLE COMPENSATION & OTHER 11 9,809 35% 9,809 35% 6,684 71% 6,684 71% 3,125 -36% 3,125 -36% 4
5 DELIVERY EXPENSE 13 0 0% 0 0% (1,600) -17% (1,600) -17% 1,600 17% 1,600 17% 5
6 POLICY WORK-VEHICLES 15 602 2% 602 2% 768 8% 768 8% (166) -6% (166) -6% 6
7 TOTAL VARIABLE   10,411 37% 10,411 37% 5,852 62% 5,852 62% 4,559 -25% 4,559 -25% 7
8 SALARIES-OWNERS / EXECUTIVE MANAGERS 20 3,912 14% 3,912 14% 2,086 22% 2,086 22% 1,826 -8% 1,826 -8% 8
9 SALARIES-SUPERVISION 21 4,700 17% 4,700 17% 1,996 21% 1,996 21% 2,704 -4% 2,704 -4% 9
10 SALARIES-CLERICAL 22 1,376 5% 1,376 5% 1,252 13% 1,252 13% 124 -8% 124 -8% 10
11 OTHER SALARIES AND WAGES 23 1,840 7% 1,840 7% 1,597 17% 1,597 17% 243 -10% 243 -10% 11
12 ABSENTEE COMPENSATION 24 33 0% 33 0% 27 0% 27 0% 6 0% 6 0% 12
13 INCENTIVES-SUPERVISION 26 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 13
14 TAXES-PAYROLL 25 2,988 11% 2,988 11% 2,334 25% 2,334 25% 654 -14% 654 -14% 14
15 EMPLOYEE BENEFITS 27 2,015 7% 2,015 7% 1,602 17% 1,602 17% 413 -10% 413 -10% 15
16 RETIREMENT BENEFITS 29 336 1% 336 1% 306 3% 306 3% 30 -2% 30 -2% 16
17 TOTAL PERSONNEL   17,200 62% 17,200 62% 11,200 118% 11,200 118% 6,000 -57% 6,000 -57% 17
18 COMPANY VEHICLE EXPENSE 51 426 2% 426 2% 66 1% 66 1% 360 1% 360 1% 18
19 OFFICE SUPPLIES AND EXPENSES 60 0 0% 0 0% 37 0% 37 0% (37) 0% (37) 0% 19
20 OTHER SUPPLIES 61 238 1% 238 1% 242 3% 242 3% (4) -2% (4) -2% 20
21 E-COMMERENCE ADVERTISING/FEES 63 239 1% 239 1% 344 4% 344 4% (105) -3% (105) -3% 21
22 ADVERTISING 65 2,333 8% 2,333 8% 1,885 20% 1,885 20% 448 -12% 448 -12% 22
23 ADVERTISING REBATES 64 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 23
24 CONTRIBUTIONS 66 159 1% 159 1% 127 1% 127 1% 32 -1% 32 -1% 24
25 POLICY WORK-PARTS AND SERVICE 67                         25
26 INFORMATION TECHNOLOGY SERVICES 68 721 3% 721 3% 640 7% 640 7% 81 -4% 81 -4% 26
27 OUTSIDE SERVICES (OTHER) 69 1,364 5% 1,364 5% 1,015 11% 1,015 11% 349 -6% 349 -6% 27
28 TRAVEL AND ENTERTAINMENT 70 378 1% 378 1% 303 3% 303 3% 75 -2% 75 -2% 28
29 MEMBERSHIP DUES AND PUBLICATIONS 71 34 0% 34 0% 28 0% 28 0% 6 0% 6 0% 29
30 LEGAL AND AUDITING EXPENSE 72 743 3% 743 3% 594 6% 594 6% 149 -4% 149 -4% 30
31 TELEPHONE 74 173 1% 173 1% 138 1% 138 1% 35 -1% 35 -1% 31
32 TRAINING EXPENSE 75 88 0% 88 0% 70 1% 70 1% 18 0% 18 0% 32
33 INTEREST-FLOORPLAN 76 10,745 38% 10,745 38% 917 10% 917 10% 9,828 29% 9,828 29% 33
34 INTEREST-FLOORPLAN CREDIT 78 (14,393) -52% (14,393) -52% 0 0% 0 0% (14,393) -52% (14,393) -52% 34
35 INTEREST-NOTES PAYABLE (OTHER) 79 1,528 5% 1,528 5% 1,222 13% 1,222 13% 306 -7% 306 -7% 35
36 INSURANCE - INVENTORY 56 525 2% 525 2% 175 2% 175 2% 350 0% 350 0% 36
37 BAD DEBT EXPENSE 57 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 37
38 FREIGHT, POSTAGE & SHIPPING 33 0 0% 0 0% 88 1% 88 1% (88) -1% (88) -1% 38
39 MISCELLANEOUS EXPENSE 77 570 2% 570 2% 449 5% 449 5% 121 -3% 121 -3% 39
40 TOTAL SEMI-FIXED   5,871 21% 5,871 21% 8,340 88% 8,340 88% (2,469) -67% (2,469) -67% 40
41 RENT 80 3,500 13% 3,500 13% 2,800 30% 2,800 30% 700 -17% 700 -17% 41
42 AMORTIZATION-LEASEHOLDS 81 137 0% 137 0% 109 1% 109 1% 28 -1% 28 -1% 42
43 REPAIRS-REAL ESTATE 82 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 43
44 DEPRECIATION BLDGS. & IMPROVEMENTS 83 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 44
45 TAXES-REAL ESTATE 84 850 3% 850 3% 680 7% 680 7% 170 -4% 170 -4% 45
46 INSURANCE BLDGS. & IMPROVEMENTS 85 88 0% 88 0% 70 1% 70 1% 18 0% 18 0% 46
47 INTEREST - MORTGAGES 86 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 47
48 UTILITIES 87 2,855 10% 2,855 10% 2,284 24% 2,284 24% 571 -14% 571 -14% 48
49 SUB-TOTAL RENT & RNT EQUIVALENT   7,430 27% 7,430 27% 5,943 63% 5,943 63% 1,487 -36% 1,487 -36% 49
50 INSURANCE OTHER 88 728 3% 728 3% 583 6% 583 6% 145 -4% 145 -4% 50
51 TAXES-OTHER 89 49 0% 49 0% 39 0% 39 0% 10 0% 10 0% 51
52 REPAIRS-EQUIPMENT 90 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 52
53 DEPRECIATION-EQUIPMENT 91 542 2% 542 2% 481 5% 481 5% 61 -3% 61 -3% 53
54 EQUIPMENT RENTAL 92 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 54
55 TOTAL FIXED   8,749 31% 8,749 31% 7,046 74% 7,046 74% 1,703 -43% 1,703 -43% 55
56 TOTAL FIXED OVERHEAD   31,820 114% 31,820 114% 26,586 281% 26,586 281% 5,234 -167% 5,234 -167% 56
57 TOTAL EXPENSES   42,231 151% 42,231 151% 32,438 343% 32,438 343% 9,793 -192% 9,793 -192% 57
58 DEPARTMENT PROFIT OR LOSS   (18,724) -67% (18,724) -67% (27,363) -289% (27,363) -289% 8,639 222% 8,639 222% 58
59 FI & PROT. PLN INCOME TRANSFER   4,428 16% 4,428 16% 4,389 46% 4,389 46% 39 -31% 39 -31% 59
60 PRORATION OF G&A 0 0% 0 0% 0 0% 0 0% 0 0% 0 0% 60
61 DEPT PROFIT OR LOSS AFTER TRSF & PRORAT (14,296) -51% (14,296) -51% (22,974) -243% (22,974) -243% 8,678 192% 8,678 192% 61