Classic Pen Case

Indirect Cost Scheduling Prod Runs Set Up Machines Indirect Labor 10000 8000 Benefts 4000 3200 Computers   8000 Machine Dep Maitenance Energy otal 22000 11200 !uantity Cost Dri"er 150 526 Indirect Cost #llocation Rate 146.7 21.3

Blue %olume Unit Selling price Material unit cost Direct labour hrs&unit machine hrs&unit otal machine hrs hr s Production runs Set up time&run otal set up time Parts administration

#dminister Parts

Production Run otal

Blac$ 50000.00 1.50 0.50 0.02 0.10 5000.00 50.00 4.00 200.00 1.00

  40000.00 1.50 0.50 0.02 0.10 4000.00 50.00 1.00 50.00 1.00

#dminister Parts 2000 800 2000

4800 4 1200.0

Red

Production Run otal '(((( )((( *(((( )((( 8000 +((( 4000 '((( 2000 14000 10000 1.4

Purple 9000.00 1.55 0.52 0.02 0.10 900.00 38.00 6.00 228.00 1.00

,#L 1000.00 1.65 0.55 0.02 0.10 100.00 12.00 4.00 48.00 1.00

Blue

2000 10000 10000.00 150.00

Black

526 4

Red

Purple

otal

Blue Sales Materials Direct La!r "ri#$e Be#e%ts &'er(ead

otal Black Red Purple *-(.(( 75000 60000 13950 1650 -('/( 25000 20000 4680 550 '(((( 10000 8000 1800 200 )((( 4000 3200 720 80

Sc(eduli#$ Pr!d Ru#s Set )p Mac(i#es *d+i#ister Parts Pr!ducti!# Ru#  ,!tal &'er(ead

7333 4259 1200 7000 19792

7333 1065 1200 5600 15198

5573 4855 1200 1260 12888

1760 1022 1200 140 4122

''((( **'(( +)(( *+((( -'(((

 ,!tal Pr!d. -!st

39000

31200

7200

830

78230

37500

30000

7254

907.5

0

&perati#$ #c!+e Retur# !# Sales -!st per pe#

%olume Unit Selling price Material unit cost Direct labour hrs&unit machine hrs&unit otal machine hrs Production runs Set up time&run otal set up time Parts administration

Blue Blac$ Red 50000.00 40000.00 9000.00 1.50 1.50 1.55 0.50 0.50 0.52 0.02 0.02 0.02 0.10 0.10 0.10 5000.00 4000.00 900.00 50.00 50.00 38.00 4.00 1.00 6.00 200.00 50.00 228.00 1.00 1.00 1.00 1000.00 10000.00 25000.00 0.20

800.00 8000.00 20000.00 0.20

180.00 1800.00 4680.00 0.20

indirect cost a 1-(23 indirect cost b 1+(23 indirect cost c 1*(23 otal IdC per unit

0.07 0.06 0.01 (4*+

0.08 0.02 0.01 (4**

0.28 0.39 0.06 (45'

6ringe Benefts Computer a 1)(23 Computer b 1'(23 ,ther

0.14 0.05 0.01 0.14 (4/+

0.13 0.07 0.01 0.14 (4/-

0.37 0.23 0.06 0.14 (457

otal per unit cost

1.18

1.16

2.23

Margin

0.32

0.34

/0.68

DL hrs DL 0 Material cost DL 0&unit

Purple ,#L 1000.00 1.65 0.55 0.02 2000 0.10 10000 100.00 10000.00 12.00 150.00 4.00 48.00 526 1.00 4 20.00 200.00 550.00 0.20 0.80 0.73 0.50 '4(/ 0.89 0.64 0.50 0.14 '4*5

4.95 /3.30

150 is t!tal pr!ducti!# ru#s