JB Smyth Publishers
First Year Net Sales and Cost Allocations
Book Title	Net Sales	Royalty	Manufacturing Costs	Administrative Costs	Net Income
Book 1	4,123,489.00	670,066.96	969,019.92	824,697.80	1,659,704.32
Book 2	2,275,546.50	369,776.31	534,753.43	455,109.30	915,907.47
Book 3	1,678,925.75	272,825.43	394,547.55	335,785.15	675,767.61
Total	8,077,961.25	1,312,668.70	1,898,320.89	1,615,592.25	3,251,379.40
Assumptions
Royalty	16.25%
Manufacturing Costs	23.50%
Administrative Costs	20.00%