Direct Labor $
Product ICA ICB Capacitor Amplifier Diode
Main Room Machine Hours
$917.00 $2,051.00 $1,094.00 $525.00 $519.00
8.5 14.0 3.0 4.0 7.0
Without New Machine EXISTING Manager New SYSTEM Costing System COSTS Plan
Product ICA ICB Capacitor Amplifier Diode
Without New Machine Current Overhead Manager Plan Machine Hour Rate Burden Rate Consultant Plan Main Test Room Mechanical Test Room Burden Rate
$2,246.65 $5,024.95 $2,680.30 $1,286.25 $1,271.55 $12,509.70
$2,580.40 $5,661.20 $1,912.80 $1,030.00 $1,582.80 $12,767.20
effective 145%
$80.00 20% effective rate hours $63.00 $113.00 20%
33,201.00 17,103.00
Mech Room Machine Hours
Total Machine Hours 10.0 26.0 4.5 1.0 5.0
Diff from Current
18.5 40.0 7.5 5.0 12.0
GIVEN
Consultant New Diff from Costing System Plan Current
$333.75 $636.25 ($767.50) ($256.25) $311.25 $257.50
$2,765.90 $6,281.20 $2,010.30 $995.00 $1,628.80 $13,681.20
Diff from Manager
$519.25 $1,256.25 ($670.00) ($291.25) $357.25 $1,171.50
calculated 144.60% Budgeted Direct Labor $80.10
burden
rate $2,103,116.00 $1,926,263.00
$63.34 $112.63
$185.50 $620.00 $97.50 ($35.00) $46.00 $914.00
$3,260,015.00