Direct Materials

Labor:
Setup Labor
Run Labor
Total Labor hours
Total Labor Cost
Manufacturing Overhead Costs:
Receiving
Materials handling
Engineering
Packing and shipping
Maintenance
Total

20000/129 transactions =155.04

200000/129 transactions =1550.04
100,000
60,000
30,000

Depreciation

$25 per hour of use

Total costs
Units produced
Cost per unit

16*7500

0.25*7500
16*Total labor hours

155.04*4
1550.04*4
100000*20%
60000*3%
30000*35%
25*0.5*7500

Valves 7500
120000

8
1875
1883
30128

620
6200
20000
1800
10500
39120
93750
282998
7500
37.7330667

20*12500

0.5*12500

155.04*25
1550.04*25
100000*30%
60000*23%
30000*58%
25*0.5*12500

Pumps 12500
250000

8
6250
6258
100128

3876
38760
30000
13800
17400
103836
156250
610214
12500
48.81712

22*4000

0.40*4000

155.04*100
1550.04*100
100000*50%
60000*73%
30000*7%
25*0.2*4000

Flow Controllers 4000 total

88000 458000

12
1600
1612
25792

156048

15504
155040
50000
43800
2100
266444
20000

20000
200000
100000
59400
30000
409400
270000

400236
4000
100.059