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    MAC Session5

    Uploaded by

    Ronak Khandelwal
    Usis8

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd

    MAC Session5

    Uploaded by

    Ronak Khandelwal
    1 views1 page
    Usis8

    Original Title

    MAC_Session5

    Copyright

    © © All Rights Reserved

    Available Formats

    PDF, TXT or read online from Scribd

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    Usis8

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Download as pdf or txt
    1 views1 page

    MAC Session5

    Uploaded by

    Ronak Khandelwal
    Usis8

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Download as pdf or txt
    of 1

    Valves Pumps Flow Controller Total

    Production Units 7500 12500 4000 24000


    Selling Price $86.00 $87.00 $105.00
    Revenue $645,000.00 $1,087,500.00 $420,000.00 $2,152,500.00

    Overhead Costs
    Machine exp $112,500.00 $187,500.00 $36,000.00 $336,000.00
    Setup labor $8,421.05 $10,526.32 $21,052.63 $40,000.00
    Used 9/19
    Rec & Prod Cont $37,894.74 $47,368.42 $94,736.84 $180,000.00
    Engineering $20,000.00 $30,000.00 $50,000.00 $100,000.00
    Pack & Shipping $5,000.00 $35,000.00 $110,000.00 $150,000.00
    Total $183,815.79 $310,394.74 $311,789.47 $806,000.00
    Cost per unit $24.51 $24.83 $77.95 $33.58

    Direct Cost
    Labour Cost $75,000.00 $156,250.00 $40,000.00 $271,250.00
    Material Cost $120,000.00 $250,000.00 $88,000.00 $458,000.00
    Total $195,000.00 $406,250.00 $128,000.00 $729,250.00
    Cost per unit $26.00 $32.50 $32.00 $30.39

    Total Cost $378,815.79 $716,644.74 $439,789.47 $1,535,250.00


    cost per unit $50.51 $57.33 $109.95 $63.97

    Profit per unit $35.49 $29.67 -$4.95

    Gross Margin 41.27% 34.10% -4.71% 28.68%

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