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DIVIDING ALL OVERHEADS

Wages
Depreciation
Rent
Others
Total

Job Preparation Scanning Assembly
Output
Quality Control Idle
8000
32000
64000
10000
11000
500
25000
10000
14000
500
2000
2000
8000
4000
1000
1311.47541 5245.902 10491.8033 1639.344
1311.47541
11811.47541 64245.9 92491.8033 29639.34
13811.47541

Labor hours
Floor space in sq. ft.
Overhead Absorption Rate

160
1000

640
1000

1280
4000

200
2000

160
500

74

100

72

148

86

Total
125000
50000
30000
20000
0
225000

6500

2440
15000

Job# Revenue Materials Gross Margin Job Preparation Scanning Assembly Output 61001 9600 5400 4200 296 3200 3024 1184 61002 9600 3500 6100 222 2400 2736 1184 61003 23000 4500 18500 518 4000 5400 2368 61101 12000 1800 10200 296 1600 2160 592 61102 11000 1500 9500 296 1600 2016 592 61201 11000 1500 9500 296 1600 2304 592 61202 23000 3300 19700 518 3200 4176 1184 61203 22000 3400 18600 444 3400 4608 1184 61204 20000 3200 16800 444 3000 4176 1184 61301 50000 13000 37000 1110 13000 18000 4736 61401 7800 1800 6000 370 1400 2304 592 61402 8000 3100 4900 296 1900 2304 1184 61403 8000 3900 4100 296 2000 2448 592 61404 9000 2100 6900 296 2200 2592 592 61405 9800 2000 7800 296 2000 2592 592 61501 11000 2200 8800 296 2100 2808 592 61502 11000 3600 7400 296 2000 2880 1184 61601 20000 3300 16700 518 2600 4320 1184 61602 2000 600 1400 148 500 720 148 61603 1400 1000 400 148 500 792 296 61701 8000 2100 5900 296 2000 2808 592 61702 10000 2500 7500 296 2000 2952 592 61801 4000 1600 2400 74 500 792 296 61901 2000 1700 300 148 500 864 148 61902 12000 2200 9800 370 1900 3024 592 62001 0 200 -200 74 100 144 148 Total 315200 75000 240200 8658 61200 82944 24124 Overhead Absorption Rate 74 100 72 148 .

Quality Control Net Profit 602 -4106 688 -1130 688 5526 344 5208 344 4652 516 4192 430 10192 516 8448 688 7308 2580 -2426 344 990 602 -1386 258 -1494 430 790 344 1976 344 2660 602 438 774 7304 86 -202 86 -1422 258 -54 430 1230 86 652 86 -1446 430 3484 86 -752 12642 50632 86 .

Cumulative Net Cum. Net Profit Profit Profit 61202 23000 10192 3695 10192 3695 61203 22000 8448 3534 18640 7229 61204 20000 7308 3213 25948 10441 61601 20000 7304 3213 33252 13654 61003 23000 5526 3695 38778 17349 61101 12000 5208 1928 43986 19276 61102 11000 4652 1767 48638 21043 61201 11000 4192 1767 52830 22810 61902 12000 3484 1928 56314 24738 61501 11000 2660 1767 58974 26505 61405 9800 1976 1574 60950 28079 61702 10000 1230 1606 62180 29685 61401 7800 990 1253 63170 30938 61404 9000 790 1446 63960 32384 61801 4000 652 643 64612 33026 61502 11000 438 1767 65050 34793 61701 8000 -54 1285 64996 36079 61602 2000 -202 321 64794 36400 62001 0 -752 0 64042 36400 61002 9600 -1130 1542 62912 37942 61402 8000 -1386 1285 61526 39227 61603 1400 -1422 225 60104 39452 61901 2000 -1446 321 58658 39773 61403 8000 -1494 1285 57164 41058 61301 50000 -2426 8032 54738 49090 61001 9600 -4106 1542 50632 50632 Total 315200 50632 50632 . Net Job# Revenue Net Profit Avg. Avg.

7 61405 60950 28078.14 61102 48638 21043.1 61902 56314 24737.12 61201 52830 22810. Net Profit 61202 10192 3694.91 61001 50632 50632 70000 60000 50000 40000 30000 20000 10000 0 1 2 3 4 5 6 7 8 9 1011 .Job# Cumulative Cum.87 61402 61526 39226.44 61701 64996 36078.53 61101 43986 19276.51 61602 64794 36399.93 61003 38778 17348.84 61901 58658 39773.46 61502 65050 34793.26 61401 63170 30938. Net Profit Avg.91 61702 62180 29685.24 61601 33252 13653.78 62001 64042 36399.72 61501 58974 26504.95 61603 60104 39451.594 61203 18640 7228.21 61404 63960 32383.18 61301 54738 49089.78 61002 62912 37941.92 61801 64612 33026.553 61204 25948 10441.11 61403 57164 41058.

Avg.Cumulative Net Profit Cum. Net Profit 1011121314151617181920212223242526 .

1 56314 24737.Cumulative Cum.95 60104 39451.7 60950 28078.26 63170 30938.87 61526 39226.91 50632 50632 .72 58974 26504.553 25948 10441.11 57164 41058.53 43986 19276.92 64612 33026.93 38778 17348.44 64996 36078.51 64794 36399. Net Profit 10192 3694.24 33252 13653.594 18640 7228.12 52830 22810. Net Profit Avg.91 62180 29685.46 65050 34793.21 63960 32383.78 62912 37941.18 54738 49089.84 58658 39773.14 48638 21043.78 64042 36399.

93 17348. Net 3694.24 13653.553 10441.53 19276.12 61201 52830 22810.1 . Avg.olo 61202 61203 61204 61601 61003 61101 61102 Cumulative Net 10192 Profit 18640 25948 33252 38778 43986 48638 Cum.14 21043.594 Profit 7228.

51 36399.26 30938.21 32383.91 29685.44 36078.Whale Curve Analysis for Color 61501 61405 61702 61401 61404 61801 61502 61701 61602 70000 63170 58974 60950 62180 63960 64612 65050 64996 64794 26504.46 34793.78 60000 50000 40000 30000 20000 10000 Job Number 61701 61502 61801 61404 61401 61702 61405 61501 61902 61201 61102 61101 61003 61601 61204 0 61203 $ 61202 61902 56314 24737.7 28078.72 .92 33026.

Avg.e Analysis for Colorscope 62001 61002 61402 61603 61901 61403 61301 64042 62912 61526 60104 58658 57164 54738 36399.11 41058.84 39773. Net Profit 61001 50632 50632 .18 49089.95 39451.87 39226.91 Cumulative Net Profit 61001 61301 61403 61901 61603 61402 61002 62001 61602 61701 Cum.78 37941.