Description

Wages
Depreciation
Rent (Proportionate division)
Others
Total Overhead
Labor hour (exhibit 2)
Overhead rate per labor hour
Floor Space in square feet

Preparation
$8000
$500
$2000
$1312
$11811
160
$74
1000

Scanning
$32000
$25000
$2000
$5246
$64247
640
$100
1000

Assembly
$64000
$10000
$8000
$10492
$92492
1280
$72
4000

Output
$10000
$14000
$4000
$1639
$29639
200
$148
2000

Quality Control
$11000
$500
$1000
$1311
$13811
160
$86
500

Idle Space Total

$125000
$50000
$13000
$30000
$20000
$13000
$225000

6500

15000

Job

Revenue
601
602
603
604
605
606
607
608
609
610
611
612
613
614

Material
Expenses

19,200
23,000
23,000
76,000
50,000
26,600
16,000
11,000
11,000
20,000
3,400
18,000
6,000
12,000
315,200

8,900
4,500
3,300
13,400
13,000
5,900
7,000
2,200
3,600
3,300
1,600
4,600
3,300
2,400
77,000

Total
Idle Time
Total
Unused Floor space
Net Profit
74

100
7
7
8
23
15
13
8
4
4
7
4
8
3
6
43

Gross Margin
(R-ME)

72
56
40
32
112
130
56
39
21
20
26
10
40
10
20
28

Prep OH Scanning
OH

10,300
18,500
19,700
62,600
37,000
20,700
9,000
8,800
7,400
16,700
1,800
13,400
2,700
9,600
238,200

148
80
75
58
212
250
104
66
39
40
60
21
80
23
44
128

518
518
592
1,702
1,110
962
592
296
296
518
296
592
222
444
8,658
3,182

86
16
16
8
28
32
12
12
4
8
8
3
8
3
5
37

15
8
8
25
30
13
10
4
7
9
2
82
6
13
13

5,600
4,000
3,200
11,200
13,000
5,600
3,900
2,100
2,000
2,600
1,000
4,000
1,000
2,000
61,200
2,800

Assembly
OH
5,760
5,400
4,176
15,264
18,000
7,488
4,752
2,808
2,880
4,320
1,512
5,760
1,656
3,168
82,944
9,216

Output
OH
2,368
2,368
1,184
4,144
4,736
1,776
1,776
592
1,184
1,184
444
1,184
444
740
24,124
5,476

Quality
Control OH
1,290
688
688
2,150
2,580
1,118
860
344
602
774
172
7,052
516
1,118
19,952
1,118

Net Profit
-5,236
5,526
9,860
28,140
-2,426
3,756
-2,880
2,660
438
7,304
-1,624
-5,188
-1,138
2,130
41,322
-21,792
19,530
13,000
6,530