Punto 2

Practical Capacity
N° of
Resource Productive Hours
Employees/Machines

Production and Setup Workers 120 6

Receiving and Production Control Workers 4 6.5
Packaging and Shipping Workers 28 6.5
Engineers 8 6
Machines 62 12

Capacity Cost Rates

Resource Days x Month Paid Hours x Day

Production and Setup 20 7.5

Receiving and Porduction Control 20 7.5
Packaging and Shipping 20 7.5
Engineers 20 7.5
Machines 20

Punto 3

Valves Pumps
Production (Units) 7,500.00 12,500.00
Sales $ 592,500.00 $ 875,000.00
Direct Labor Cost $ 92,625.00 $ 203,125.00
Direct Material Cost $ 120,000.00 $ 250,000.00
Contribution Margin $ 379,875.00 $ 421,875.00
Manufacturing Overhead $ 126,500.00 $ 249,375.00
Machine Expenses $ 84,375.00 $ 140,625.00
Setup Labor $ 3,250.00 $ 19,500.00
Setup Machine $ 2,250.00 $ 13,500.00
Receiving and Production Control $ 750.00 $ 3,750.00
Engineering $ 4,875.00 $ 19,500.00
Package and Shipping $ 31,000.00 $ 52,500.00
Total Costs $ 339,125.00 $ 702,500.00
Gross Margin $ 253,375.00 $ 172,500.00
Gross Margin (%) 43% 20%
cal Capacity
Practical Capacity x Total Capacity (Hours x
Days x Month Month Employees)

20 120 14400
20 130 520
20 130 3640
20 120 960
20 240 14880

Capacity Cost Rates

Cost x Hour Individual Cost
Unproductive Hours Net Hours Productive Hours x Month x Month
1.5 6 120 32.5 3900
1 6.5 130 30 3900
1 6.5 130 30 3900
1.5 6 120 81.25 9750
12 240 22.5 5400

Flow Controllers Total

4,000.00
$ 380,000.00 $ 1,847,500.00
$ 52,000.00 $ 347,750.00
$ 88,000.00 $ 458,000.00
$ 240,000.00 $ 1,041,750.00
$ 253,688.00 $ 629,563.00
$ 27,000.00 $ 252,000.00
$ 87,750.00 $ 110,500.00
$ 60,750.00 $ 76,500.00
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$ 48,750.00 $ 73,125.00
$ 21,000.00 $ 104,500.00 queste 2 file non so da dove si originano i numeri??? Gli ho copiate dal pdf
$ 393,688.00 $ 1,435,313.00
$ -13,688.00 $ 412,187.00
-4% 22%
 Total Cost x
Month
468000
15600
109200
78000
334800

eri??? Gli ho copiate dal pdf

eri??? Gli ho copiate dal pdf