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