VALVES

PUMPS
FLOW CONTROLLER
7,500.00
12,500.00
4,000.00
31%
52%
17%
1.00
5.00
10.00
7,500.00
12,500.00
4,000.00
1.00
7.00
22.00
3%
23%
73%

MONTHLY PRODUCTION

monthly shipment

material

4.00
$16

5.00
$20

10.00
$22

$0.02
$4.00

$0.05
$8.00

$0.48
$6.40

0.50
42%

0.50
42%

0.20
17%

$0.83
$8.33
$5.56
$0.27
$1.67
$15.00

$0.83
$8.33
$3.33
$1.12
$1.00
$9.00

$0.83
$8.33
$4.17
$11.00
$1.25
$11.25

cost per unit

$51.67

$51.67

$65.71

selling price
Variable cost
CM

57.78
$35.01
22.77

97.10
$41.67
55.43

86.96
$53.21
33.75

labor
set up labor
run labor
machine hour
manufactur overhead
receiving
material handling
engineering
packing and shipping
maintenance
machine depr

actual selling
Cost
Net Profit

$20,000
$200,000
$100,000
$60,000
$30,000
$270,000

433,350
281,700
151,650

Standar
1,015,750
789,000
226,750

388,280
226,000
162,280
540,680

unit
run
unit
shipment

/unit

unit
unit
MH
shipment
MH
MH

$0.08
$0.80
$2.67
$0.32
$1.40
$12.60

$0.30
$3.04
$2.40
$1.10
$1.39
$12.53

$37.88

$48.82

433,350
$284,128.00
149,222

ABC
1,015,750
$610,240.00
405,510

$3.90
$39.00
$12.50
$10.95
$0.53
$4.73
$100.48 ABC

388,280
$401,920.00
(13,640)
541,092