Custom Fabric Ventures

Customer Order Form

Customer: Katie’s Boutique
Order Date: 10/2/2012
Order Due Date: 10/15/2012
Description: Model Number: Quantity Unit Sales Price
Black & White Handbag BW14923 7 $75
Total
$525
Type of Cost Estimated total
cost for the year
Selling and Administrative salaries and expenses $ 210,000
Direct Labor (Estimated 40,000 DL hours @ average wage rate of $12 per hour) $ 480,000.00
Indirect plant labor $ 40,000
Plant utilities $ 50,000
Purchases of direct materials $ 1,400,000
Lease and property taxes on the plant $ 120,000
Marketing expenses $ 30,000
Depreciation on production equipment (equipment originally costing $700,000 three year
ago is being depreciated over a 5 year useful life using straight-line depreciation. No
salvage value is expected.)

Indirect materials to be used in the plant $ 20,000

Calculate Predetermined Overhead Rate

 BILL OF MATERIALS
JOB 114
Model: BW14923
Number of units:
Part Number Description Quantity needed per unit

BWFF Black and White Floral Fabric 0.50 yards

BWCheck Black and White Checkered Fabric 0.75 yards
BFringe Black Fringe Trim 1.00 yards
BStrap Black shoulder strapping 1.75 yards
PlCan Plastic Canvas 0.25 sheets
Int4 Interfacing: Level 4 sturdiness rating 0.50 yards
Total Quantity
Needed
 Production Schedule
For the month of October
Job Model Number Stock or Customer Quantity Scheduled Scheduled
Start Date End date
111 Headbands - HB246 Perreth 200 10/1 10/3
112 14 inch pillows- P14 Slothower 30 10/4 10/5
113 Draperies- GB159 Stock 80 10/6 10/9
114 Black & White BW14923 Katie’s & Stock
 Raw Materials Record
Item No. BWFF Description: Black and White Floral Fabric
Received Used Balance
Date Units Cost Total Requisition Units Cost Total Units Cost
(yards) Number (yards) (yards)
1-Oct 6 $6.00

Raw Materials Record

Item No. BWCheck Description: Black & White Checkered Fabric
Received Used Balance
Date Units Cost Total Requisition Units Cost Total Units Cost
(yards) Number (yards) (yards)
1-Oct 20 $8.00
3-Oct #6784 12 $8.00 $96.00 8 $8.00

Raw Materials Record

Item No. BFringe Description: Black Fringe
Trim Received Used Balance
Date Units Cost Total Requisition Units Cost Total Units Cost
(yards) Number (yards) (yards)
1-Oct 3 $3.00
2-Oct 60 $3.00 $180.00 63 $3.00

Raw Materials Record

Item No. BStrap Description: Black Shoulder Strapping
Received Used Balance
Date Units Cost Total Requisition Units Cost Total Units Cost
(yards) (yards) (yards)
 Date Units Cost Total Units Cost Total Units Cost
(yards) Number (yards) (yards)
1-Oct 0

Raw Materials Record

Item No. PlCan Description: Plastic Canvas
Sheets Received Used Balance
Date Units Cost Total Requisition Units Cost Total Units Cost
(sheets) Number (sheets) (sheets)
1-Oct 25 $0.90

Raw Materials Record

Item No. Int4 Description: Interfacing- level 4
Received Used Balance
Date Units Cost Total Requisition Units Cost Total Units Cost
(yards) Number (yards) (yards)
1-Oct 50 $4.00
4-Oct #6785 48 $4.00 $192.00 2 $4.00
White Floral Fabric
Balance
Total

$ 36.00

te Checkered Fabric
Balance
Total

$160.00
$64.00

tion: Black Fringe

Balance
Total

$9.00
$189.00

k Shoulder Strapping
Balance
Total
 Total

$0.00

Plastic Canvas
Balance
Total

$22.50

Interfacing- level 4
Balance
Total

$200.00
$8.00
 JoAnne Fabrics- Commercial Division
Part Number Name Price per yard
GrFlor Green Floral $6.50
FF620 Funky Floral $3.25
J293 Jacobean $12.00
DB524 Denim Block $8.50
RD590 Razzle Dazzle $3.50
Atone Aqua Tone $2.75
BWCheck Black & White Check $7.00
GrSwirl Green Swirel $9.50
PlCan Plastic Canvas $1.00
Int4 Interfacing- level 4 $4.00
Int 5 Interfacing –level 5 $4.50
RRHPink Rik Rak- Hot Pink $2.75
BBead Black Beads $5.75
BFringe Black Fringe $3.00
OGStrap Olive Green Strapping $2.50
BStrap Black Shoulder Strapping $2.00

Hancack Fabrics- Commercial Division

Part Number Name Price per yard
CPlaid Country Plaid $7.50
BWCheck Black &White Check $9.00
FF620` Funky Floral $3.50
DB524 Denim Block $8.75
BWFF Black & White Floral $6.00
RD590 Razzle Dazzle $4.25
Atone Aqua Tone $3.25
Contsph Contemporary Spheres $4.75
WS269 Wavy Stripe $5.50
PlCan Plastic Canvas $1.00
Int4 Interfacing- level 4 $5.00
Int 5 Interfacing –level 5 $4.75
RRHPink Rik Rak- Hot Pink $3.00
BBead Black Beads $6.00
STB Scalloped Trim $5.50
OGStrap Olive Green Strapping $2.75
 Purchase Order
Supplier:Hancack Fabrics- Commercial Divisons
Date ordered: 10/3
Date needed by: 10/9
Item Number Quantity Cost per yard Total Cost
Black & White floral 15 $6.00 $90.00

TOTAL $90
 Purchase Order
Supplier: JoAnne Fabrics- Commercial divison
Date ordered: 10/3
Date needed by: 10/9
Item Number Quantity Cost per yard Total Cost
Black and white check 20 $7.00 $140.00
Black shoulder strapping 70 $2.00 $140.00
Int4 20 $4.00 $80.00

TOTAL $360
 Materials Requisition
Number: #6786
Date: 10th oct
Job: 114
Part number Description Quantity Needed Unit Cost
BWFF Black and White Floral Fabric 20 $6.00
BWCheck Black and White Checkered Fabric 28 $8.00
2 $7.00
BFringe Black Fringe Trim 40 $3.00
BStrap Black Shoulder Strapping 70 $2.00
PlCan Plastic Canvas 10 $0.90
Int4 Interfacing: Level 4 rating 20 $4.00
Total
Total Cost
$120.00
$224.00
$14.00
$120.00
$140.00
$9.00
$80.00
$707.00
 Job Cost Record
Job Number: ___114___
Customer or Stock: _____Stock_______
Job description: _________Hand Bags___________________________
Date Started: _____10/10__ Date Completed: ____11/10_____
Quantity:________
Manufacturing Cost Information: Cost Summary
Direct Materials (list Materials Requisition # and cost) $707.00
MRN 6786

Direct Labor (list labor time record #, hours, and cost) $742.00
324 16 160
325 14 210
326 13 156
327 12 216

Manufacturing Overhead (show calculation of amount allocated) $508.75

55 $9.25

Total Job Cost $1,957.75

Number of units
Cost per Unit $48.94

Shipping Information:
Date Quantity Units remaining Cost Balance in
shipped Inventory
14-Oct 7 33 $1,615
 Labor Time Record
Employee: Tyler David Week: 10/8- 10/15
Hourly wage rate: $ 10.00
$10
Date Job number Start Time End Time Hours
8-Oct 113 8:00 4:00 8
9-Oct 113 12:00 5:00 5
10-Oct 114 8:00 4:00 8
11-Oct 114 8:00 4:00 8
12-Oct 115 9:00 1:00 4

Labor Time Record

Employee: Eli Kunde Week: 10/8- 10/15
Hourly wage rate: $ 15.00
$15
Date Job number Start Time End Time Hours
8-Oct 112 8:00 11:00 3
9-Oct 113 10:00 2:00 4
10-Oct 114 8:00 4:00 8
11-Oct 114 8:00 2:00 6
12-Oct 115 9:00 4:00 7

Labor Time Record

Employee: Stephanie Berg Week: 10/8- 10/15
Hourly wage rate: $ 12.00
$12
Date Job number Start Time End Time Hours
8-Oct 112 8:00 2:00 6
9-Oct 113 12:00 5:00 5
10-Oct 114 8:00 1:00 5
11-Oct 114 8:00 4:00 8
12-Oct 115 9:00 1:00 4

Labor Time Record

Employee: Pam Braun Week: 10/8- 10/15
Hourly wage rate: $ 18.00
$18
Date Job number Start Time End Time Hours
8-Oct 112 8:00 11:00 3
9-Oct 113 9:00 3:00 6
10-Oct 114 8:00 4:00 8
11-Oct 114 8:00 12:00 4
12-Oct 115 9:00 1:00 4
Week: 10/8- 10/15
Record #: 324
Cost
$80
$50
$80
$80
$40

Week: 10/8- 10/15

Record #: 325
Cost
$45
$60
$120
$90
$105

Week: 10/8- 10/15

Record #: 326
Cost
$72
$60
$60
$96
$48

Week: 10/8- 10/15

Record #: 327
Cost
$54
$108
$144
$72
$72