Job Quality

Description Preparation Scanning Assembly Output Control Idle

Wages 8000.00 32000.00 64000.00 10000.00 11000.00
Depreciation 500.00 25000.00 10000.00 14000.00 500.00
Rent 2000.00 2000.00 8000.00 4000.00 1000.00 13000
Others 1311.48 5245.90 10491.80 1639.34 1311.48
Total Overhead 11811.48 64245.90 92491.80 29639.34 13811.48 13000
Labour hour 160.00 640.00 1280.00 200.00 160.00
Overhead rate per 73.82 100.38 72.26 148.20 86.32
labour hour
Floor Space in sq. 1000 1000 4000 2000 500 6,500
ft.
 Total
$125,000
$50,000
$30,000
$20,000
$225,000

15,000

Total overhead/labor hour = Overhead rate per labour hour

Job profitability analysis

Job Revenue Material coGross margJob PreparScanning Assembly Output Quality Net Profit
601 19200 8900 10300 517 5621 5781 2371 1295 -5285
602 23000 4500 18500 517 4015 5419 2371 691 5487
603 23000 3300 19700 591 3212 4191 1186 692 9828
604 76000 13400 62600 1698 11243 15319 4150 2158 28032
605 50000 13000 37000 1107 13050 18065 4742 2590 -2554
606 26600 5900 20700 959 5621 7514 1178 1122 4306
607 16000 7000 9000 590 3915 4769 1778 863 -2915
608 11000 2200 8800 295 2108 2818 593 345 2641
609 11000 3600 7400 295 2008 2890 1185 604 418
610 20000 3300 16700 517 2610 4336 1185 777 7275
611 3400 1600 1800 296 1004 1518 445 173 -1636
612 18000 4600 13400 590 4016 5781 1186 691 1136
613 6000 3300 2700 222 1004 1662 445 173 -806
614 12000 2400 9600 443 2008 3180 741 518 2710

Cost of idle time 3174 2811 9249 5483 1122 -21839

Total 315200 77000 238200 11811 64246 92492 29039 13814 26798
Rent on unused space 13000
Net Profit 13798
Cumulative profit analysis
Job Revenue Net Profit Cumulative net profit
601 19200 -5285 -5285
602 23000 5487 202
603 23000 9828 10030
604 76000 28032 38062
605 50000 -2554 35508
606 26600 4306 39814
607 16000 -2915 36899
608 11000 2641 39540
609 11000 418 39958
610 20000 7275 47233
611 3400 -1636 45597
612 18000 1136 46733
613 6000 -806 45927
614 12000 2710 48637

Idle -21839 26798

Total 315200 26798
Rent on unused floor space 13000
Net Profit 13798
 Rework due to change in specifications by customer

Quality
JOB# Materials Job Preparation Scanning Assembly Output Control
601 3800 0 24 16 8 5
605 1000 2 5 10 2 2
609 1500 1 4 8 1 0
613 2000 1 2 7 1 0
Total 8300 4 35 41 12 7

Control initiated rework of house errors

Quality
JOB# Materials Job Preparation Scanning Assembly Output Control
605 1000 1 3 4 1 1
607 2000 0 19 30 4 3
611 500 1 3 3 1 0
Total 3500 2 25 37 6 4
Total Total Rework
53 8982
21 2220
14 2476
11 2704
99 16382

Total Total Rework

10 1899
56 6910
8 1237
74 10046