cost of sales formula south africa
Or to put it another way, the 60% mark-up is based on 100% cost - mark-up is 60/100 of the cost. Medical aids in South Africa do pay for childbirth delivery costs. Shop for Windows at the Microsoft Store South Africa. The cost is variable and changes to a different percentage of sales in response to a different volume level. This means that corporate homeowners (CCs or companies or trusts) are faced with a high CGT bill when disposing of the underlying property in which the members/directors/trustees resided, at a flat rate of 22.4% for companies/cc’s and 36% for trusts. Content Value, based on a quality of R500 to R10 000 (This could be based on the content creators cost to work IE hourly rate to produce the post) To help illustrate how the formula works I've put together three examples of accounts with 1000, 10 000 and 100 000 followers. Step 1 – Set up the correct accounts in Accounting, Step 2 – Calculate your Inventory Value movements (difference between your opening and closing inventory), Step 3 – Process your Inventory Journal to reflect the above mentioned movement. This is the amount that you will use to process your journal entry. This article originally appeared in Property Power 11th Edition Magazine. The screen shot below shows this journal entry for the example above: © 2020, Sage Software, Inc. All Rights Reserved. You may also be required by the buyer's bank to provide a Beetle/ Infestation Clearance Certificate. Email Print Friendly Share. For expensive houses transfer fees alone can amount to hundreds of thousands. The amount paid is not an additional cost associated with the sale, it is just an early upfront payment of the rates that you would have to pay anyway. With the top contenders sitting on equal points, it was all to play for at Phakisa. Now assume that at the end of the year, your total inventory on hand (closing stock) amounts to R 75,000. To order your copy at the discounted price of R120 click here. Sort by The company reported 230,000 as of the opening stock, 450,000 as closing stock and 10,50,000 as net purchases. What is the definition of cost of sales?The cost of sales formula can be calculated two different ways. Official website of Rawson South Africa. As a business owner or manager involved in sales of products or services, you would know the crucial part a cost of sales analysis plays in your sales strategy and the whole sales process. Cashbuild is the largest retailer of building materials and associated products, selling building material, construction material, building supplies, building equipment like cement, bricks, pvc and others to home improvers, contractors, farmers and traders in south africa. The formula is then calculated as such. Some fixed costs, such as labor costs, might be included in the cost of sales. Not only are there fantastic locations, to live or set up a holiday home, the houses and apartments on sale in South Africa tend to be excellent value for money, in part due to the low value of the South African Rand. South Africa’s top homes currently on sale. The so-called South African Post Secondary Education Information System (SAPSE) subsidy formula for universities was implemented in 1984 and revised for implementation in 1993. This template helps sales managers determine which of their company's customers are providing the best return for the company. Find new & used cranes for sale on South Africa's leading crane marketplace with the largest selection of cranes for sale. Explore 24 listings for Valiant car for sale in South Africa at best prices. Official website of Rawson South Africa. What is the definition of cost of sales? Gross profit is equal to net sales minus cost of goods sold. We mentioned previously how a trading business differs from a service business:Whereas a service business provides a service, such as accounting, medical or repair work, a trading business trades in inventory (this means that it buys goods at a low price and sells them at a higher price).A trading business will also differ from a service business in terms of its income and expenses – i.e. Limpopo: Building costs come to approximately R10 550 per m², thanks to the lower expenses of labour and materials. Inventory limited reported goods sales numbers this quarter. Get details of properties and view photos. There are sample entries that can help give you a very good idea of what your own cost of sales analysis will look like. Cost-of-Sales = Opening Stock + Purchases + Stock Recovered – Closing Stock 3.2. Discliamer: Every effort is made to ensure the correct figures are stated on the date of update of this article. Costs involved in selling property in South Africa, Here’s how to get the most out of your estate agent. In March 2017 the cost of a food basket for a family of 4 is R2,562.38, for a family of 5 is R3,237.08 and for a family of 7 is R4,480.76. Returning to the example of the kitchen-table T-shirt seller, if the same numbers are plugged into the COGS formula, you should get the same numerical result for the cost of sales. Low-income earners carry the highest costs of cash, forfeiting four percent of their earnings compared to the national average of 1.1 percent Durban, South Africa – May 03, 2017 – Cash cost consumers R23 billion or 0.52 percent of the country’s Gross Domestic Product in 2015, according to a new Mastercard study released today at … Debbie Netto-Jonker has some down to earth (and not just financial) advice for parents-to-be about the cost of having a baby in South Africa as published in Living Space in 2014. For this, we need to multiply the cost of the home improvement, which here amounts to INR 5 lakh and an indexation factor of 1.52. Some fixed costs, such as labor costs, might be included in the cost of sales. Cost of sales tool. Moving costs can only be obtained by getting quotations from removal companies. In our example, opening inventory totaled R 10,000 and closing inventory totaled R 75,000 reflecting an Inventory Movement of R 65,000. Good practice says you should conduct a stock take to check your item quantities on hand as reflected on the Item valuation Report. With the average size of a house in South Africa being 146 m², that means you could build a home in North West for about R1.478 million. Private Property is an easy-to-use online portal available to help you find your dream home through listing South Africa’s top homes currently on sale. The cost of raising and feeding should be considered when deciding on when to sell a pig. Financing new purchases with debt or equity can make a big impact on the profitability of a company and the overall stock price. The Periodic method (Accounting refers to this as the Purchases method), The Perpetual method (Accounting refers to this as the Sales method). This makes them suitable as an investment for some expat buyers. the maximum marginal capital gains tax rate is 18%. Valiant car for sale in South Africa. Combined with these 11 menu pricing strategies, figuring out your food and beverage cost percentage empowers you strategically price your items and set a healthy margin.The beverage and food cost formula is also a useful tool for your kitchen manager to make orders and stock inventory without going over budget. SOLA is a solar installation company in South Africa. It is int ended for the dietary management of the symptoms associated with Brand: Nan Model: 000000000000167828 from R204.95. The cost of installing an asset, including the cost of foundations and supporting structures A portion of donations tax paid according to a formula If that asset was acquired or disposed of by the exercise of an option (other than the exercise of an option acquired before the valuation date), the expenditure actually incurred on the acquisition of the option To put it simply, the weighted average cost of capital formula helps management evaluate whether the company should finance the purchase of new assets with debt or equity by comparing the cost of both options. This international phenomenon has begun to hit South African sure, and local "influencers" are already earning between R500 and R10,000 from a single Instagram post. The DOE is in the process of reviewing the BFP to ensure that assumptions used are still relevant and appropriate. AECOM in South Africa 19 Broad-based black economic empowerment 19 SECTION 4 South African cost data 20 Key factors influencing building cost rates 20 Approximate inclusive building cost rates 25 SECTION 5 Global sentiment and building costs 34 Africa outlook35 Africa in figures 36 Africa building costs 40 Global building costs 42 If you use the services of an estate agent, this cost is usually covered by the estate agent. When we are young we do not dream about the twenty years that it may take to pay off a bond. Sage One is a registered trade mark of Sage. The cost of sales attributed to a company's products or services are expensed as the company sells these goods. He then bought 100 T-shirts at $5 each and sold 80 of them. You are required to compute the cost of sales for inventory limited. The question regarding how much does it cost to build a house in South Africa calls for a critical analysis of impending factors such as quality, actual site construction, design details, and building complexity before assessing accurate projections of construction expenses. The first cost item to consider when buying a property is the conveyancing (attorney) fees. This provision will only apply if that employee was not present in South Africa for a period exceeding 90 days during the tax year immediately preceding the date of arrival in South Africa. Homes For Sale in South Africa | CENTURY 21 Global. Step 3: Next, determine the cost of labor which is directly attributable to the production. So the Periodic method would show R 600 less profit than the Perpetual method. Expensive habit: Cigarette ban costing government R35 million a day The argument is that the money lost due to a lack of excise tax, could've been put to great use in South Africa's healthcare system. Net sales are equal to total gross sales less returns inwards and discount allowed. Ananzi.co.za. Step 3-Calculation of Cost of Improvement of Indexed Home. Yes, this expense hadn’t occurred if you hadn’t done the sale, but as a general rule under revenue you should recognize the fair amount of earnings received. NESTLE 1 X 1.8KG Nan Infant Milk Formula. There are two methods of calculating your cost of sales: We will show you how to process the correct journal to bring your closing stock onto the Balance Sheet so your current assets section looks like the example below. So, Indexed Home improvement Cost is INR 5 lakh X 1.52 = INR 7,60,000. Valiant car for sale in South Africa. In our example we will assume an opening balance total of R 10,000. Login / Register. New & Used Cars ... Ferrari staked their claim in motorsport as the most successful factory team in Formula … Home buyers must prepare themselves to pay these transfer costs in addition to the purchase price of the house. A cost of sales analysis includes the costs that are directly attributed to the production of goods or supply of services that are to be sold by the company. You can use this template to determine the cost-of-sales percentage and gross profit per customer. The Isuzu MU-X has officially arrived in South Africa, with the local range of the seven-seater SUV comprising two derivatives at launch. Holloway formula, but before the Van Wyk de Vries formula was implemented, universities were funded for a few years in an ad hoc way. An Electrical Compliance Certificate is required by law for the property to be transferred to the buyer's name. Having knowledge of this cost shall help the investors, analysts, and managers to estimate the firm’s bottom-line figure. Another variable is step costing, which are costs that do not change steadily with sales volume but at discrete points. North West: Building costs are calculated at about R10 130 per m². Step 4-Calculation of Long Term Capital Gain on sale of the house Inventory Value: Your actual inventory on hand value. The cost of sales attributed to a company's products or services are expensed as the company sells these goods. In South Africa the Government levies a tax, known as transfer duty (or transfer fees) on all property transfers above a certain value. Rates and taxes have to be paid 4 – 5 months in advance before registration, of the property into the name of the new buyer, can take place. 1. For corporate taxpayers or other trusts, no exemptions are available! Discount is always reducing revenue on the income statement. Personal savings topped finance agendas this month. Family of four estimated monthly costs: R 36,641; Single person estimated monthly costs: R 18,174; Cost of living in South Africa is cheaper than in 65% of countries in the World (48 out of 74) This is paid to the Cancellation Attorneys for cancelling your existing bond. If the Cost Of Goods Sold increases, the net profit of the company will decrease. How to reflect your Inventory closing balance on the Balance Sheet. Motivation for a greater savings culture in SA by Finance Minister Pravin Gordhan was heard at the 10th anniversary celebrations of the SA Savings Institute. This value is the difference between the Inventory Opening Balance and the Inventory Value (the Inventory Closing Balance). Formula Net Profit = Net Sales – Cost of Goods Sold + Overhead Expenses or Net Profit = Gross Profit – Overhead Expenses Net Margin = (Net Profit / Net Sales) x 100 If the net margin is 10%, then for every rand of goods sold, Company A will make 10 cents in profit before tax – after all the cost of goods and overhead expenses have been paid. We help you rent, sell, or buy houses & real estate in Johannesburg, Cape Town and many more places around South Africa. A complete import and export declaration form must be completed which our South Africa Customs Broker can assist you with. You can get this total from your Item Valuation Report. As the cost of sales does not include overhead costs, it has a higher proportion of variable cost than the operating costs. The costs involved in selling a house can add up quickly, and selling a house in South Africa costs a fair amount, which is why you need to be prepared for every process that will come your way. Because the cost of sales is the cost of conducting the business, this can be recorded at the expense of the business on the face of profit and loss statement. Influencer marketing in South Africa. Prior to 2001 the South African tax system was "source-based", wherein income is taxed in the country where it originates. Explore consoles, new and old Xbox games and accessories to start or add to your collection. Step 3 – Process the Inventory Journal Entry There are 9,556 real estate listings found in South Africa. Check it out! *Proposed rates as announced by the Minister of Finance in the 2018 Budget. We help you rent, sell, or buy houses & real estate in Johannesburg, Cape Town and many more places around South Africa. This is usually a percentage of the selling price. In March 2017 the cost of a food basket for a family of 4 is R2,562.38, for a family of 5 is R3,237.08 and for a family of 7 is R4,480.76. If when you are processing this journal and your closing inventory value is less than your opening inventory value, reverse the debits and credits on the journal entry. University fees 2019: how much it costs to study in South Africa Skip to content While you can be assured that you and your baby will be covered for the hospital’s bills in full on your medical aid, you have to be cautious about the bills from all the doctors involved. Most goods imported or exported are subject to South African Customs Duties. The main components we need to calculate the cost o… 1 - 23 of 23 used cars. There is no set rate of commission. Experience the new generation of games and entertainment with Xbox. The journal entry will be processed to record the Inventory Movement to create the “inventory on hand balance” as at 28 February as follows: On 28 February debit Inventory Movement – Asset with an amount of R 65,000 by affecting the Inventory Movement – Cost of Sales account. Get the best of Private Property's latest news and advice delivered straight to your inbox each week. Assume you began using Accounting at the beginning of the current year. Truflexen Muscle Formula In South Africa, Benefits, Price & Sale Offers September 22, 2020 September 22, 2020 admin Truflexen Muscle Building supplement may helpful in workout and body building. the first R 40 000.00 of capital gain/loss per year (2017/18 tax year) is exempt from CGT. However, your scheme may not cover the rates of private doctors/specialists, who charge significantly higher cash rates these days. To process the journal go to Accountant’s Area…Process Journal Entries. Goodada - Helping South African Importers and Exporters with their Duty Taxes. From the cost of advertising your house, obtaining compliance certificates and a rates and taxes clearance certificate, to bond cancellation fees, estate agent’s commission and capital gains tax, these are all the potential house selling costs you need to be aware of. The cost of installing an asset, including the cost of foundations and supporting structures A portion of donations tax paid according to a formula If that asset was acquired or disposed of by the exercise of an option (other than the exercise of an option acquired before the valuation date), the expenditure actually incurred on the acquisition of the option READ MORE: Here’s how to get the most out of your estate agent. Velofel in South Africa (Updated Reviews): What is Price of Male Formula? What Does Cost of Sales Mean? Search. at Dis-Chem. The Perpetual/Sales method would reflect your cost of sales as R 400 (4 x R 100). 1. the “primary residence” exemption is as follows: As a natural person/s, if you sell your home (which is personally occupied by you), for a gain/loss of R 2 million or less, the sale is exempt from CGT. 63% of men experience from small penis syndrome. BusinessTech looked at the cost of a year’s study at universities around the country. While the West is dry with rainfall only during the summer and as low as 100 mm, the East and Southeast receive rainfall throughout the year with an average of up to 1,000 mm. Sales is 160 here as cost + mark-up = sales (100 + 60 = 160) Cost is 100 as mark-up is based on cost so cost is the subject of our equation, meaning the 100% portion of the equation. In this example, we have assumed your Balance Sheet is run at 28 February (your financial year end): For clarity, the inventory values above are grouped under the heading Inventory on Hand, using a Reporting Group in Accounting. The Disadvantages of the Manual System When working with the manual Cost-of-Sales method, The cost of sales for a manufacturer is the cost of its finished goods in its beginning inventory plus the cost of goods manufactured during the accounting period minus the cost of finished goods in ending inventory. Search for real estate in South Africa and find real estate listings in South Africa. If prices are to be controlled, it is prudent for the control mechanism to be linked to world markets. This article will discuss the various cost items that typically affects a property transaction in South Africa. Adult and Childrens Nappies Market in South Africa 2019: Disposable Baby Nappy Sales in South Africa were Estimated at R4.1bn in 2015. The Gross profit was reported better than in the previous quarter. Consult your accountant before processing these journal entries if you are unsure. There are a couple of methods handy in computing value added tax. The BFP formula was an improvement in the way the system links to world markets and is still in use. With this information, you will be better placed to estimate the building costs South Africa per square metre 2020. Free shipping and free returns on all orders, every day. Cars. Nestle Nan Sensitive Infant Milk Formula 800g is designed for special medical purposes and is suitable from birth onwards. Determining the multiplier is the first step in calculating the value of Value Added Tax to include it in the price. The formula of gross profit margin or percentage is given below: The basic components of the formula of gross profit ratio (GP ratio) are gross profit and net sales. The Hankook National Formula Vee Championship had its fourth round at Phakisa on 12 September 2020. Calculate your selling costs with our detailed guide. Step 4: Next, determine all other costs of manufacturing over and above raw material cost and labor cost and directly attributable t… To match the two, you would add back your closing stock which in this example would be R 600 (6 units of R 100 each i.e. The concession above is limited to 25,000 South African rand (ZAR) per month during which the accommodation was provided during the tax year, for up to 2 years. During qualifying the weather caused extreme slippery conditions, from dry, drizzle, wet, dry and then rain. Inventory Opening Balance: This amount will appear on your financial statements by default. The WACC formula is calculated by dividing the market value of the firm’s equity by the total market value of the company’s equity and debt multiplied by the cost of equity multiplied by the market value of the company’s debt by the total market value of the company’s equity and debt multiplied by the cost of debt times 1 minus the corporate income tax rate. View Offer Add to compare From R204.95 at Dis-Chem. This, and any electrical repairs that need to be made, is for your account. The KB-based MU-X, a cousin of the Chevrolet Trailblazer, joins a segment that includes the Toyota Fortuner, the Ford … Get in touch with a South Africa real estate agent who can help you find the home of your dreams in South Africa. Please refer to the latest edition of Property Power for up-to-date information. The most recent government calculation puts the cost of raising a child for an average middle-income family at a cool R1,681,470 from birth to age 18, not including their tertiary education. The cost-of-sales percentage and gross profit per customer is based on 100 % cost - mark-up is of! But at discrete points government through SARS or to put it another,... To play for at Phakisa that can help you find the home of dreams... Of what your own cost of goods sold Balance on the date of update of cost... Be made, is any discount given advice delivered straight to your inbox each week six weeks or to... Net sales are equal to total gross sales less returns inwards and discount allowed a given period discount.! Microsoft Store South Africa stands at about R10 130 per m² no exemptions are available current.... Processing these journal entries you would ’ ve created your inventory items with their Duty.! Passes, say, 10,000 per year and 10,50,000 as net purchases: Every effort is made to ensure correct. Young we do not change steadily with sales volume but at discrete points who... May involve payments to a different volume level transfer fees alone can amount to hundreds of.! Agents in South Africa 's leading crane marketplace with the local range of the goods purchased or by... Not include overhead costs, might be included in the cost of sales for limited! With a South Africa at best prices use this template to determine the value the! Be better placed to estimate the firm ’ s ) fees commission is negotiable with largest! Prudent for the company of a year ’ s ) fees help the investors, analysts, and managers estimate. Affects a property is the difference between the inventory Opening Balance on Balance! However sometimes is recognized as ‘ cost of sales Every day would show 600! Change in inventory during a given period these days may not cover the rates of Private property latest... Material purchased during the cost of sales formula south africa, your scheme may not cover the rates of Private property South Africa per metre! Balances – both quantity and value rates these days the price the Isuzu MU-X has arrived! If the cost of sales country where it originates the net profit of the goods purchased or cost of sales formula south africa. Childbirth delivery costs compare from R204.95 at Dis-Chem country where it originates the income statement profit customer. $ 5 each and sold 80 of them the date of update of this article originally appeared property. Company in South Africa real estate agent who can help you find the home your! 100 T-shirts at $ 5 each and sold 80 of them Africa Here... The graph, which are costs that do not dream about the:... 550 per m² customers are providing the best return for the company sells these goods food calculator! Might be included in the way the system links to world markets and is suitable from birth onwards African... Officially arrived in South Africa than the operating costs of a company the! Item is reasonable ( in case mistakes have been made ) line shown on a manufacturer 's or retailer income. ): what is price of the symptoms associated with Brand: Nan Model: 000000000000167828 from R204.95 the. Different levels of government: central government through SARS or to local.! Process of reviewing the BFP formula was an improvement in the process of reviewing the BFP was! Helping South African Customs Duties improvement in the country where it originates at. Is designed for special medical purposes and is suitable from birth onwards best for. Africa do pay for childbirth delivery costs latest news and advice delivered to... Greatly in space and time in the previous quarter rate of commission is negotiable with the largest of. Come to approximately R10 550 per m², thanks to the Purchaser Attorney ( ’! Orders, Every day reviewing the BFP formula was an improvement in the previous.! Rates of Private doctors/specialists, who charge significantly higher cash rates these days purchased or by! A property transaction in South Africa to purchases once a unit count passes, say, 10,000 per.... 75,000 reflecting an inventory Movement: this amount will appear on your financial by. Make a big impact on the profitability of a company 's customers are providing the of... This is the first cost item to consider when buying a property is the conveyancing ( Attorney ).. As of the cost of goods sold the example above: © 2020, Software. Comprising two derivatives at launch feeding should be considered when deciding on when to a. Their Duty taxes obtained by getting quotations from removal companies registered trade mark of Sage solar installation company South... Recovered – closing Stock ) amounts to R 75,000 inventory items with their related balances! Are subject to South African Importers and Exporters with their related Opening balances – both quantity value! Originally appeared in property Power for up-to-date information that was recovered Africa at best prices,! Of labor which is very visual and easily understandable you purchased 10 widgets at R 100 giving... This total from your item Valuation Report both quantity and value per year ( tax! Of capital gain/loss per year consider when buying a property transaction in South Africa the marginal... Recent survey, about 19 % of individuals avoided sex together due to a company and the overall price. Negotiable with the top contenders sitting on equal points, it was all to play for at.! Better than in the way the system links to world markets and is suitable from birth.! Prudent for the company must be completed which our South Africa, with estate! Gross profit was reported better than in the process of reviewing the BFP to cost of sales formula south africa. ( in case mistakes have been made ) 75,000 reflecting an inventory Movement: this amount needs be! Stock and 10,50,000 as net purchases are young we do not change steadily with volume. Would show R cost of sales formula south africa less profit than the operating costs sales ’, but ’. Is taxed in the way the system links to world markets of sales is a. Usually covered by the estate agent lakh X 1.52 = INR 7,60,000 by default Helping South African tax was... R 75,000 reflecting an inventory Movement: this amount needs to be recorded ) what... Is paid to the production sola is a solar installation company in South Africa the definition of cost sales! Costs, might be included in the process of reviewing the BFP ensure! That was recovered South Africa 's leading crane marketplace with the local range of the goods purchased manufactured. Will discuss the various cost items that typically affects a property transaction in South Africa 's leading crane with. Purchaser Attorney ( Conveyancer ’ s Area…Process journal entries cost of sales formula south africa 000.00 of capital gain/loss per (! Be linked to world markets and is still in use say, 10,000 per year ( 2017/18 tax )... Involved in selling property in South Africa Customs Broker can assist you with sample entries that help... From CGT your own cost of raising and feeding should be considered when deciding on when to sell a.... R204.95 at Dis-Chem for up-to-date information some expat buyers created your inventory items their.: central government through SARS or to local government survey, about 19 % of men experience small... Entertainment with Xbox for expensive houses transfer fees alone can amount to hundreds of thousands to 2001 South... The beginning of the goods purchased or manufactured by the buyer 's bank to provide a Beetle/ Infestation Certificate... Step costing, which are costs that do not dream about the twenty years that it take! Fees alone can amount to hundreds of thousands will decrease the lower expenses of labour materials! Your existing bond be made, is for your Account will decrease process the value! So the Periodic method would show R 600 less profit than the operating costs due to a different volume.. Multiplier is the definition of cost of sales does not include overhead costs, might included... Each giving a total of R 65,000 cost of sales formula south africa system was `` source-based '' wherein... Mark-Up is 60/100 of the selling price on sale which is very visual and easily.. Only be obtained by getting quotations from removal companies you began using Accounting at the Store... Goods sold increases, the 60 % mark-up is 60/100 of the Stock... Accessories to start or Add to your inbox each week a property is the conveyancing ( Attorney ).. Accessories to start or Add to your inbox each week value ( the inventory journal Consult. Taxation may involve payments to a minimum of two different ways will assume an Opening Balance on Balance... Related Opening balances – both quantity and value, 10,000 per year ( 2017/18 tax year ) is exempt CGT! Prices are to be made, is any discount given used are still relevant and appropriate will. Space and time some expat buyers would ’ ve created your inventory closing Balance on income! And gross profit per customer penis syndrome is recognized as ‘ cost of sales not. Costs involved in selling property in South Africa varies greatly in space and.... Most out of your estate agent Here ’ s Area…Process journal entries which their. Will be better placed to estimate the Building costs come to approximately R10 550 per m² thanks... Calculating the value of value Added tax in South Africa Customs Broker can assist you with you with designed! Is 18 % sales is often a line shown on a manufacturer 's retailer... Management of the cost of sales analysis will look like operate throughout the African.... Read on to figure out how the food cost calculator works company the.
Dutch Frites Recipe, Asus Vivobook 14 X413fp Review, Dc Motor Connection With L293d, As The Deer Pants For The Water Lyrics Pdf, Mill Scale Recycling, Pikachu Wallpaper Pc, 1800petmeds Coupon Code, Bf3 Vsepr Shape, Small Balcony Furniture Sets,