Current Scenario

Cost /Case
Raw Material Cost for 550 g of Tins 24.12
Packaging Cost for 550g of Tins 25.6
Direct Labor Cost 5.4
Direct Rail Transportation 4.8 59.92
Monthly Overhead Cost Single Shift 6090 12.23 Ideally 12.18 for 500 Cases
Advertisment Cost 0 0.00
Cost Per Case 72.15

Average Cost (64+68) 65 5.08 200

Contribution per Case -7.15 Negative Contribution
Sold 498 Units Net Loss -3560.16
 List Price North - 81 List Price South - 85
Comission 82 Comission
1st Leg Distributor 10 8 74 1st Leg Distributor 20
2nd Led Sub Distributor 2.5 2 72
3rd Leg Retailor 10 7 65

1016
1015.00
1.00
rice South - 85
85
17 68
Recommendation
Cost /Case
Raw Material Cost for 500 g of Tins 22
Packaging Cost for 550g of Tins Resizing 25.6
Possibility
Available
due to Size
difference

Direct Labor Cost 1.8

Direct Rail Transportation 4.8 54.2 23 1929.003
Monthly Overhead Cost Dual Shift 6690 6.69 1115
Advertisment Cost 0 0.00 814.003
Cost Per Case 60.89

Cost 77
Earnings Per Case 16.11
 List Price North - 90 List Price South- 92
Comission 91 Comission
1st Leg Distributor 8 7 84 1st Leg Distributor 8
2nd Led Sub Distributor 0 0 84 2nd Led Sub Distributor 0

3rd Leg Retailor 7.5 6 77 3rd Leg Retailor 7.5

rice South- 92
91
7 84
0 84

6 77
 Overhead
Single Shift
Rent 165 165
Electricity 50 100
Coal 50 100
Depreceation 500 500
Intrest 250 250
1015 1115

For 6 Months 6090 6690

Production 500 1000
Per Case Overhead 12.18 6.69