Financial Plan Analysis In the financial plan above, there cost of goods sold in the first period since the product is ust introduced in the market and is les its product life cycle. Thus, the product is in the first stage of the company will produce in the fewer amounts of goods in the second stage, the product has increased indicating that there is possibility of increase in the sale.so the company can have both the increase in production of the product as well as increase in the cost of goods sold. As for the gross profit, it will increase monthly because of the economies of scale. It is the advantage gained by the company for larger scale of production because of the better utilization of the resources. Higher the scale of production lower will be the cost per unit. Some costs are incurred (fixed cost) even if nothing produced. There are two types of operate expense; fix cost and variable cost. For the fix cost of ABc company in each month will not often change (Rent expense). However for the variable cost will increase every month because increasing the sales follow by the amount of sales. As the following by the information above and form the table, could show that in the beginning the company will lose. Since the fix cost is more than the amount of sales. When the company can grow up and also increasing the sales, the profit will also increase. As the fix cost expense remain the same but the income is increasing.