## 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 |
| Legal | $38,000.00 | $42,000.00 | $50,000.00 |
| Insurance | $52,000.00 | $58,000.00 | $64,000.00 |
| Sustainability audit | $18,000.00 | $35,000.00 | $60,000.00 |
| Community grants | $12,000.00 | $18,000.00 | $25,000.00 |
| Contingency | $200,000.00 | $230,000.00 | $260,000.00 |


---

## 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% |
| HR | Logistics | One-time | Hardware | $77,352.30 | $44,611.63 | $23,420.72 | $12,370.56 | $157,755.21 | 1.27% |
| IT | Brand | Recurring | Training | $14,590.81 | $80,347.86 | $66,381.07 | $20,365.87 | $181,685.61 | 1.47% |
| Operations | Digital | Fixed | Labor | $32,496.47 | $79,518.55 | $36,064.60 | $68,333.13 | $216,412.75 | 1.75% |
| Marketing | Design | Variable | Materials | $22,928.18 | $14,004.85 | $64,410.34 | $56,432.20 | $157,775.57 | 1.27% |
| Product | Manufacturing | One-time | Services | $14,571.52 | $47,832.95 | $73,592.41 | $66,561.73 | $202,558.61 | 1.63% |
| Finance | Accounting | Recurring | Software | $29,660.10 | $11,192.84 | $42,864.54 | $34,069.46 | $117,786.94 | 0.95% |
| HR | Payroll | Fixed | Hardware | $16,179.48 | $74,635.73 | $16,384.86 | $51,768.42 | $158,968.49 | 1.28% |
| IT | Infrastructure | Variable | Training | $11,083.02 | $81,802.84 | $49,526.15 | $56,214.66 | $198,626.67 | 1.60% |
| Operations | Procurement | One-time | Labor | $54,963.71 | $10,805.76 | $84,595.41 | $11,160.71 | $161,525.59 | 1.30% |
| Marketing | Logistics | Recurring | Materials | $10,276.66 | $15,739.58 | $68,872.88 | $13,108.51 | $107,997.63 | 0.87% |
| Product | Brand | Fixed | Services | $92,216.28 | $93,607.37 | $51,507.44 | $43,779.96 | $281,111.05 | 2.27% |
| Finance | Digital | Variable | Software | $65,494.55 | $13,999.94 | $43,549.05 | $22,769.21 | $145,812.75 | 1.18% |
| HR | Design | One-time | Hardware | $49,325.56 | $81,305.76 | $57,912.90 | $46,062.91 | $234,607.13 | 1.89% |
| IT | Manufacturing | Recurring | Training | $36,763.53 | $91,653.25 | $62,806.50 | $76,159.46 | $267,382.74 | 2.16% |
| Operations | Accounting | Fixed | Labor | $11,747.09 | $89,351.26 | $96,191.08 | $39,955.08 | $237,244.51 | 1.91% |
| Marketing | Payroll | Variable | Materials | $73,963.00 | $24,612.65 | $19,282.86 | $50,693.64 | $168,552.15 | 1.36% |
| Product | Infrastructure | One-time | Services | $39,992.40 | $79,849.94 | $23,369.42 | $22,122.42 | $165,334.18 | 1.33% |
| Finance | Procurement | Recurring | Software | $29,409.44 | $63,249.62 | $56,155.54 | $98,831.94 | $247,646.54 | 2.00% |
| HR | Logistics | Fixed | Hardware | $78,960.07 | $70,483.90 | $74,345.45 | $36,052.73 | $259,842.15 | 2.10% |
| IT | Brand | Variable | Training | $59,685.40 | $99,084.57 | $68,574.91 | $12,179.53 | $239,524.41 | 1.93% |
| Operations | Digital | One-time | Labor | $41,086.68 | $93,615.66 | $12,442.86 | $29,777.25 | $176,922.45 | 1.43% |
| Marketing | Design | Recurring | Materials | $33,889.94 | $13,463.24 | $29,451.13 | $63,310.46 | $140,114.77 | 1.13% |
| Product | Manufacturing | Fixed | Services | $47,999.26 | $18,435.95 | $99,413.62 | $20,925.40 | $186,774.23 | 1.51% |
| Finance | Accounting | Variable | Software | $19,548.50 | $38,917.80 | $39,145.52 | $77,603.63 | $175,215.45 | 1.41% |
| HR | Payroll | One-time | Hardware | $84,324.51 | $10,813.80 | $13,787.57 | $85,644.61 | $194,570.49 | 1.57% |
| IT | Infrastructure | Recurring | Training | $90,630.52 | $31,426.63 | $93,359.77 | $86,075.94 | $301,492.86 | 2.43% |
| Operations | Procurement | Fixed | Labor | $35,150.22 | $59,080.96 | $67,102.84 | $66,279.63 | $227,613.65 | 1.84% |
| Marketing | Logistics | Variable | Materials | $27,307.80 | $36,753.77 | $26,474.06 | $12,662.52 | $103,198.15 | 0.83% |
| Product | Brand | One-time | Services | $30,776.35 | $94,011.55 | $98,868.41 | $80,347.34 | $304,003.65 | 2.45% |
| Finance | Digital | Recurring | Software | $22,169.79 | $89,505.60 | $26,803.70 | $36,529.15 | $175,008.24 | 1.41% |
| HR | Design | Fixed | Hardware | $60,398.81 | $60,058.96 | $74,123.16 | $20,973.49 | $215,554.42 | 1.74% |
| IT | Manufacturing | Variable | Training | $63,836.00 | $45,230.14 | $89,283.45 | $50,042.28 | $248,391.87 | 2.00% |
| Operations | Accounting | One-time | Labor | $41,338.38 | $96,741.82 | $51,728.22 | $58,871.60 | $248,680.02 | 2.01% |
| Marketing | Payroll | Recurring | Materials | $95,297.00 | $82,930.30 | $21,549.01 | $19,660.05 | $219,436.36 | 1.77% |
| Product | Infrastructure | Fixed | Services | $10,255.89 | $26,366.92 | $94,627.03 | $74,808.97 | $206,058.81 | 1.66% |
| Finance | Procurement | Variable | Software | $46,360.41 | $63,171.50 | $46,002.65 | $21,245.48 | $176,780.04 | 1.43% |
| HR | Logistics | One-time | Hardware | $91,961.89 | $96,751.10 | $90,149.05 | $25,536.95 | $304,398.99 | 2.46% |
| IT | Brand | Recurring | Training | $40,049.39 | $58,798.17 | $65,433.83 | $94,818.91 | $259,100.30 | 2.09% |
| Operations | Digital | Fixed | Labor | $84,010.10 | $77,258.42 | $35,245.80 | $40,571.56 | $237,085.88 | 1.91% |
| Marketing | Design | Variable | Materials | $57,303.47 | $82,386.28 | $32,239.94 | $89,920.08 | $261,849.77 | 2.11% |
| Product | Manufacturing | One-time | Services | $69,797.51 | $27,060.56 | $34,941.25 | $30,565.98 | $162,365.30 | 1.31% |
| Finance | Accounting | Recurring | Software | $85,025.56 | $67,602.46 | $17,365.52 | $47,846.05 | $217,839.59 | 1.76% |
| HR | Payroll | Fixed | Hardware | $82,462.54 | $89,208.36 | $80,091.46 | $95,802.87 | $347,565.23 | 2.80% |
| IT | Infrastructure | Variable | Training | $94,878.57 | $51,994.72 | $90,168.74 | $97,227.30 | $334,269.33 | 2.70% |
| Operations | Procurement | One-time | Labor | $24,056.31 | $62,877.68 | $29,011.60 | $67,084.91 | $183,030.50 | 1.48% |
| Marketing | Logistics | Recurring | Materials | $55,081.09 | $73,746.50 | $19,992.89 | $82,540.21 | $231,360.69 | 1.87% |
| Product | Brand | Fixed | Services | $41,307.99 | $56,909.31 | $74,861.49 | $28,038.59 | $201,117.38 | 1.62% |
| Finance | Digital | Variable | Software | $57,684.50 | $80,977.45 | $62,356.58 | $27,869.60 | $228,888.13 | 1.85% |
| HR | Design | One-time | Hardware | $94,126.98 | $14,706.95 | $15,011.46 | $29,299.85 | $153,145.24 | 1.24% |
| IT | Manufacturing | Recurring | Training | $38,230.25 | $25,436.67 | $36,219.93 | $34,359.42 | $134,246.27 | 1.08% |


---

## 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. |