Cost Analysis of Brazing Utensils

Price of Al. Plate. = Rs.150/- per kg

Price of S.S. = Rs. 125/- per kg

Price of Flux Powder = Rs. 500/- per kg

Price of Al. Powder = Rs. 600/- per kg

For Job Dia. Of 160 mm

Production rate: 80 pcs per hour

Power required: 20 KW

Total Unit Consumption per hour: 20 Units

Power cost: 20 Units x Rs. 5/- per Unit = Rs.100/- per KWhr

Power Cost per piece = Rs. 1.25/-

Al. Plate (Dia. = 150 mm, Thickness = 1 mm, mass = 47 gms)

Al. Plate cost: Rs. 7.05/- per Piece

S.S. Cap (Dia. = 160 mm, mass = 76 gms)

S.S. Cap cost: Rs. 9.5/- per Piece

Al. Powder + Flux Powder = Rs. 1.75/- per piece

Fixed Cost = Power Cost + Al. Plate Cost + S.S.Cap Cost + (Al. Powder + Flux Powder
Cost)

= Rs.1.25 + Rs. 7.05 + Rs. 9.5 + Rs. 1.75

Fixed Cost = Rs. 19.55/- per Piece

Labour Cost = 4 Helper + 1 Semi Skilled Worker

= (4 x 3000) + 7000

= Rs. 19,000/- per month

 = Rs. 612/- per day

Labour Cost = Rs. 0.75/- per piece

Total Cost = Fixed Cost + Labour Cost

= Rs. 19.55 + Rs. 0.75

Total Cost = Rs. 20.30/- per Piece

Job Parameters Units 90 110 160 210 250 290

diameter mm 80 100 150 200 240 280
Aluminium Thickness mm 1 1 1 1 1 1
Circle
Density gm/mm3 0.0027 0.0027 0.0027 0.0027 0.0027 0.0027
Weight gm 14 21 47 85 122 166
Price per Rs. 2.1 3.15 7.05 12.75 18 24
piece (A)

diameter mm 100 120 170 220 260 300

Thickness mm 0.5 0.5 0.5 0.5 0.5 0.5
Stainless Density gm/mm3 6.7 6.7 6.7 6.7 6.7 6.7
Steel Cap
Weight gm 26 38 76 127 178 236
Price per (B) Rs. 3.25 4.75 9.5 15.875 22.25 29.5
piece

Flux + Al. Price per (C) Rs. 1.25 1.50 1.75 2.00 2.25 2.50
Powder Piece
Power Price per (D) Rs. 0.625 0.95 1.25 1.65 2.50 3.5
Consumption Piece
Labour Cost Cost per (E) Rs. 0.50 0.65 0.75 0.875 1.05 1.25
piece

Total Cost Price per Rs. 7.725 11.00 20.30 33.15 46.05 60.75
piece