Body Shop Department – Sales Expense

Each Body Department sales expense is to be divided by Total Parts Gross on line 44 and recorded in the Month and YTD columns. For example, Salaries: Other of $11,667 divided by Total Body Gross of $33,050 = 35.3%. Carry % to one place beyond decimal

Salary & Commission/Incentive earned by Body Shop Department managers including vacation & holiday pay

Salaries & wages earned by other Body Shop Department employees (excluding technicians), including vacation and holiday pay

Commissions & Incentives/Other earned by Body Shop Department employees, other than department managers

Advertising and sales promotion costs directly related to the sale of Body Shop work

Rebates or refunds to the dealer from dealer advertising associations - body shop department section.

Training costs of Body Shop Department personnel

Price adjustments related to labor and sublet repairs to correct faulty workmanship

Expense related to Service Loaner used in conjunction with Body Shop repair

Cost of Body Shop Department small tools and supplies

Cost of freight on merchandise sold by Body Shop Department

Maintenance and repair of Body Shop Department vehicles, machinery and equipment

Cost of inventory control & physical inventory and data processing services purchased from vendors for Body Shop Department

Payments or accruals for vacations & holidays for Body Shop Department technicians only

Total of lines 46 thru 58

Line 44 minus line 59

Amount based on individual dealership practices (normally 50%) determined and applied to lines 26 & 28 (Parts Department)

Line 60 plus line 61