## Summary

| Category | FY2024 | FY2025 | FY2026 |
| --- | --- | --- | --- |
| Parts and materials | $1,325,000.00 | $1,480,000.00 | $1,620,000.00 |
| Manufacturing equipment | $900,500.00 | $980,000.00 | $1,050,000.00 |
| Warehousing | $420,000.00 | $510,000.00 | $590,000.00 |
| Shipping | $380,000.00 | $445,000.00 | $520,000.00 |
| Marketing | $250,000.00 | $340,000.00 | $480,000.00 |
| R&D | $180,000.00 | $230,000.00 | $310,000.00 |
| Office operations | $140,000.00 | $165,000.00 | $180,000.00 |
| IT infrastructure | $95,000.00 | $120,000.00 | $140,000.00 |
| Travel | $55,000.00 | $72,000.00 | $88,000.00 |
| Training | $40,000.00 | $52,000.00 | $68,000.00 |
| ... | ... | ... | ... |


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## Details

| Cost Center | Department | Category | Subcategory | Q1 | Q2 | Q3 | Q4 | Total | % of Total |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| Operations | Procurement | Fixed | Labor | $70,129.58 | $22,681.66 | $21,296.65 | $57,048.78 | $171,156.67 | 1.38% |
| Marketing | Logistics | Variable | Materials | $25,159.08 | $33,633.34 | $75,196.75 | $56,163.05 | $190,152.22 | 1.53% |
| Product | Brand | One-time | Services | $25,628.61 | $78,512.55 | $31,112.96 | $33,158.93 | $168,413.05 | 1.36% |
| Finance | Digital | Recurring | Software | $55,504.32 | $38,820.99 | $44,287.27 | $33,422.02 | $172,034.60 | 1.39% |
| HR | Design | Fixed | Hardware | $56,570.60 | $13,178.69 | $83,272.36 | $61,947.72 | $214,969.37 | 1.73% |
| IT | Manufacturing | Variable | Training | $45,772.35 | $23,697.38 | $18,110.13 | $73,463.69 | $161,043.55 | 1.30% |
| Operations | Accounting | One-time | Labor | $83,456.38 | $58,597.35 | $13,973.24 | $74,003.91 | $230,030.88 | 1.86% |
| Marketing | Payroll | Recurring | Materials | $23,298.51 | $91,559.15 | $72,333.08 | $56,477.23 | $243,667.97 | 1.97% |
| Product | Infrastructure | Fixed | Services | $26,774.06 | $13,735.90 | $37,737.97 | $62,484.43 | $140,732.36 | 1.14% |
| Finance | Procurement | Variable | Software | $83,895.86 | $10,355.94 | $58,214.98 | $82,466.60 | $234,933.38 | 1.90% |
| ... | ... | ... | ... | ... | ... | ... | ... | ... | ... |


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## Notes

| Notes |
| --- |
| Figures are rounded to the nearest dollar. |
| All values reported in USD. |
| FY2025 marks the first year of the sustainability audit line item. |
| Q4 shipping costs reflect peak-season surcharges from the primary carrier. |
| Contingency is budgeted at three to five percent of total operating cost. |
| R&D increases align with the Trailhead Pro launch plan. |
| Warehouse expansion budgeted under Warehousing for FY2026. |
| International launch costs are captured under Marketing, not Shipping. |
| Training budget includes the community ambassador program. |
| Legal budget excludes reserves for active litigation. |