Units 500

units or hours
DM 1250 625000
DL 240 120000
OH 2500 125000 200
TMC 870000 50
10000
WIP 870000
DM 625000
DL 120000
OH 125000

Hours
rework Units Cost Unit Cost 2
500 870000 1740
19600
500 889600 1779.2

WIP 19600 140%

DL 9600 889600
OH 10000
1245440 sales

GP 355840
1 9600
2 889600
3 19600
4 10000
5 355840
 DL 9600
OH 10000
19600

units total rework hours DL rework

100 200 Cost total rework hours total DL cost
48 200 9600

OH rework
cost total rework hours Total OH cost
50 200 10000