EFFECT OF RECOMMENDATIONS!

LEGENDS
BLACK
BLUE
RED
GREEN
COSTS
DIRECT MATERIALS

Prebath
Developer
Fixer
Bleach
Stabilizer

Developer
Fixer
Photo-flo

DIRECT LABOR

Personnel
Processor Operators
Chemical Mixers
Timers
Printers
Filter Arranger
Projectionists

No. Stated in Exhibit 10

Assumed to be No of
personnel per shift
8
4
4
6
2
2

OVERTIME (see separate tab)

OVERHEAD

Salaries of other personnel

30,000
15000
15000

PERFORMANCE ANALYSIS
BW Negative

Sales
DM
DL
Alloc. OH
Pretax NI
Segment Margin
(w.o OH)

0.82%
179,081.60
-6,274.75
-172,800.00
-45,000.00
-44,993.15

6.85
0.00%

REVENUE

COLOR
P/foot
3
2.4
2.2

Normal Annual Volume (in rolls)

No. of copies per film
No. of rolls per film
Total C+ films

COLOR
P/foot
2.4

Normal Annual Volume (in rolls)

B/W N
P/foot
0.6112

Normal Annual Volume (in rolls)

B/W
P/foot
0.54956

Normal Annual Volume (in rolls)

No. of copies per film
No. of rolls per film
Total BW(-) films

Inputs
Formula
Classification of Parts
Links

COLOR NEGATIVE
P/Li
4.5
16.5
9.5
25.5

Replenish Rate
(converted to Liters)
0.005
0.02
0.015
0.007

1.1

0.004

0.0044
0.6779

BW NEGATIVE
Replenish
Rate
(ft/gal)

Tank Capacity
(converted to gallons/roll)

250
400
1500

2.2222222222
2.2222222222
0.6666666667

NEGATIVE P/Gallon
2.1662104
1.4793632
0.7132644

Peso/Ft
0.0225
0.33
0.1425
0.1785

RATES(Per Month)
Total No. of Personnel
For 2 Shifts)

Monthly Rates
16 2400/mo plus overtime
8 2400/mo plus overtime
8 3500/mo plus overtime
12 2400/mo plus overtime
4 3000/mo plus overtime
4 2400/mo plus overtime

Color Positive
2400
2400
3500
2400
3000
2400
16100

Color Positive
Portion for Printing
Portion for Processing
Total OH per department

BW Positive

BW Positive
7500
3750
11250

Color Negative

7500
3750
11250

Color Positive

2.74%
601,768.20
-30,558.92
-571,200.00
-135,000.00
-134,990.72

21.64%
4,753,200.00
-1,342,580.95
-172,800.00
-45,000.00
3,192,819.05

74.81%
16,435,200.00
-1,933,704.00
-715,200.00
-135,000.00
13,651,296.00

9.28

3,237,819.05

13786296

0.00%

19.02%

80.98%

No of Rolls

COLOR POSITIVE
Feet per Roll
11
11
11

No of Copies
1000
1000
1000

3
3
3

(average of 10 & 12 rolls)

7704.00
9
11
77.8181818182
COLOR NEGATIVE
No of Rolls
Feet per Roll
45
(average of 40 & 50 rolls)

No of Copies
1000

1980.50

B/W NEGATIVE
No of Rolls
Feet per Roll
45
(average of 40 & 50 rolls)

No of Copies
1000

293.00

B/W POSITIVE
Feet per Roll
11
(average of 10 & 12 rolls)
No of Rolls

1095.00
6
11
16.5909090909

No of Copies
1000

COLOR POSITIVE
Pesos/roll
22.5
330
142.5
178.5
4.4
677.9

Prebath
Developer
Fixer
Bleach

P/Li
4.5
9.9
9.3
11.9

Stabilizer

0.9

BW POSITIVE
Pesos/roll

POSITIVE P/Gallon

13.4786424889
6.9858817778
0.9510192
21.4155434667

Prebath
Developer
Fixer

1.4265288
1.4793632
0.7132644

S(Per Month)

ACTUAL DL Per Month

Color Negative

BW Positive
2400
2400

2400
13100

4800

Color Negative

BW Negative
2400
2400
3500
2400

BW Negative
0
3750
3750

0
3750
3750

C+ Total DL
2400
2400

4800

9600
4800
14000
14400
12000
4800
59600

Total Sales

Total

REVENUE
99000
79200
33000
211200 per film

REVENUE
108000
108000 per film
2400 per roll

REVENUE
27504
27504 per film
611.20 per roll

REVENUE
36270.96
36270.96 per film
549.56 per roll

21969249.8

17,024,131.18

COLOR POSITIVE
Replenish Rate
(converted to Liters)
0.004
0.007
0.012
0.004
0.005

BW
POSITIVE
Replenish
Rate
(ft/gal)
1900
400
1500

Peso/Ft
0.018
0.0693
0.1116
0.0476

Pesos/roll
18
69.3
111.6
47.6

0.0045
0.251

4.5
251

Tank Capacity
(gallons)
9.0909090909
5.4545454545
2.7272727273

Liter/Gallon
0.264172
0.264172
0.264172

NEGATIVE P/Gallon
2.1662104
1.4793632
0.7132644

Pesos/roll
13.7192482679
11.7676618182
2.4207761455
27.9076862316

TUAL DL Per Month

C(-) Total DL

BW+ Total DL
9600
4800

14400

BW(-) Total DL
9600
4800
14000
14400
4800
47600

9600
4800

14400

POSITIVE P/Gallon
1.4265288
1.4793632
0.7132644

BLACK AND WHITE CONVERSION TABLE

P/Li
8.2
5.6
2.7

NEGATIVE P/Gallon
2.1662104
1.4793632
0.7132644

P/Li
5.4
5.6
2.7

Replenish Rate
(ft/gal)
250
400
1500

Gal/ft
0.0040
0.0025
0.0007

P/Ft
0.0086648416
0.003698408
0.0004755096

P per roll
(replenishment)
8.6648416
3.698408
0.4755096

Replenish Rate
(ft/gal)
1900
400
1500

Gal/ft
0.0005
0.0025
0.0007

P/Ft
0.0007508046
0.003698408
0.0004755096

P per roll
(replenishment)
0.7508046316
3.698408
0.4755096

POSITIVE P/Gallon
1.4265288
1.4793632
0.7132644

BW Positive
1
0.9
0.8
0.7
0.6

Column AE

0.5

Column AF

0.4
0.3
0.2
0.1
0
Horizontal axis title

Column AE
Column AF

EVERYTHING UNDER THIS IS SOLUTION

hrs/film of 10-12 roll

Timer
Filter Arranger
Printer

45
16
8

0.00
0.00
0.00

EFFECT OF RECOMMENDATIONS!
LEGENDS
BLACK
BLUE
RED
GREEN
COSTS
DIRECT MATERIALS

Prebath
Developer
Fixer
Bleach
Stabilizer

Developer
Fixer
Photo-flo

DIRECT LABOR

Personnel
Processor Operators
Chemical Mixers
Timers
Printers
Filter Arranger
Projectionists

No. Stated in Exhibit 10

Assumed to be No of
personnel per shift
8
4
4
6
2
2

OVERTIME (see separate tab)

OVERHEAD

Salaries of other personnel

30,000
15000
15000

PERFORMANCE ANALYSIS
BW Negative

Sales
DM
DL
Alloc. OH
Pretax NI
Segment Margin
(w.o OH)

1.01%
224,145.00
-6,274.75
-172,800.00
-45,000.00
70.25

45,070.25
0.26%

REVENUE

COLOR
P/foot
3
2.4
2.2

Normal Annual Volume (in rolls)

No. of copies per film
No. of rolls per film
Total C+ films

COLOR
P/foot
2.4

Normal Annual Volume (in rolls)

B/W N
P/foot
0.765

Normal Annual Volume (in rolls)

B/W
P/foot
0.6729

Normal Annual Volume (in rolls)

No. of copies per film
No. of rolls per film
Total BW(-) films

Inputs
Formula
Classification of Parts
Links

COLOR NEGATIVE
P/Li
4.5
16.5
9.5
25.5

Replenish Rate
(converted to Liters)
0.005
0.02
0.015
0.007

1.1

0.004

0.0044
0.6779

BW NEGATIVE
Replenish
Rate
(ft/gal)

Tank Capacity
(converted to gallons/roll)

250
400
1500

2.2222222222
2.2222222222
0.6666666667

NEGATIVE P/Gallon
2.1662104
1.4793632
0.7132644

Peso/Ft
0.0225
0.33
0.1425
0.1785

RATES(Per Month)
Total No. of Personnel
For 2 Shifts)

Monthly Rates
16 2400/mo plus overtime
8 2400/mo plus overtime
8 3500/mo plus overtime
12 2400/mo plus overtime
4 3000/mo plus overtime
4 2400/mo plus overtime

Color Positive
2400
2400
3500
2400
3000
2400
16100

Color Positive
Portion for Printing
Portion for Processing
Total OH per department

BW Positive

BW Positive
7500
3750
11250

Color Negative

7500
3750
11250

Color Positive

3.33%
736,825.50
-30,558.92
-571,200.00
-135,000.00
66.58

21.46%
4,753,200.00
-1,342,580.95
-172,800.00
-45,000.00
3,192,819.05

74.20%
16,435,200.00
-1,933,704.00
-715,200.00
-135,000.00
13,651,296.00

135,066.58

3,237,819.05

13786296

0.79%

18.82%

80.13%

No of Rolls

COLOR POSITIVE
Feet per Roll
11
11
11

No of Copies
1000
1000
1000

3
3
3

(average of 10 & 12 rolls)

7704.00
9
11
77.8181818182
COLOR NEGATIVE
No of Rolls
Feet per Roll
45
(average of 40 & 50 rolls)

No of Copies
1000

1980.50

B/W NEGATIVE
No of Rolls
Feet per Roll
45
(average of 40 & 50 rolls)

No of Copies
1000

293.00

B/W POSITIVE
Feet per Roll
11
(average of 10 & 12 rolls)
No of Rolls

1095.00
6
11
16.5909090909

No of Copies
1000

COLOR POSITIVE
Pesos/roll
22.5
330
142.5
178.5
4.4
677.9

Prebath
Developer
Fixer
Bleach

P/Li
4.5
9.9
9.3
11.9

Stabilizer

0.9

BW POSITIVE
Pesos/roll

POSITIVE P/Gallon

13.4786424889
6.9858817778
0.9510192
21.4155434667

Prebath
Developer
Fixer

1.4265288
1.4793632
0.7132644

S(Per Month)

ACTUAL DL Per Month

Color Negative

BW Positive
2400
2400

2400
13100

4800

Color Negative

BW Negative
2400
2400
3500
2400

BW Negative
0
3750
3750

0
3750
3750

C+ Total DL
2400
2400

4800

9600
4800
14000
14400
12000
4800
59600

Total Sales

Total

REVENUE
99000
79200
33000
211200 per film

REVENUE
108000
108000 per film
2400 per roll

REVENUE
34425
34425 per film
765 per roll

REVENUE
44411.4
44411.4 per film
672.9 per roll

22149370.5

17,204,251.88

COLOR POSITIVE
Replenish Rate
(converted to Liters)
0.004
0.007
0.012
0.004
0.005

BW
POSITIVE
Replenish
Rate
(ft/gal)
1900
400
1500

Peso/Ft
0.018
0.0693
0.1116
0.0476

Pesos/roll
18
69.3
111.6
47.6

0.0045
0.251

4.5
251

Tank Capacity
(gallons)
9.0909090909
5.4545454545
2.7272727273

Liter/Gallon
0.264172
0.264172
0.264172

NEGATIVE P/Gallon
2.1662104
1.4793632
0.7132644

Pesos/roll
13.7192482679
11.7676618182
2.4207761455
27.9076862316

TUAL DL Per Month

C(-) Total DL

BW+ Total DL
9600
4800

14400

BW(-) Total DL
9600
4800
14000
14400
4800
47600

9600
4800

14400

POSITIVE P/Gallon
1.4265288
1.4793632
0.7132644

BLACK AND WHITE CONVERSION TABLE

P/Li
8.2
5.6
2.7

NEGATIVE P/Gallon
2.1662104
1.4793632
0.7132644

P/Li
5.4
5.6
2.7

Replenish Rate
(ft/gal)
250
400
1500

Gal/ft
0.0040
0.0025
0.0007

P/Ft
0.0086648416
0.003698408
0.0004755096

P per roll
(replenishment)
8.6648416
3.698408
0.4755096

Replenish Rate
(ft/gal)
1900
400
1500

Gal/ft
0.0005
0.0025
0.0007

P/Ft
0.0007508046
0.003698408
0.0004755096

P per roll
(replenishment)
0.7508046316
3.698408
0.4755096

POSITIVE P/Gallon
1.4265288
1.4793632
0.7132644

BW Positive
1
0.9
0.8
0.7
0.6

Column AE

0.5

Column AF

0.4
0.3
0.2
0.1
0
Horizontal axis title

Column AE
Column AF

EVERYTHING UNDER THIS IS SOLUTION

hrs/film of 10-12 roll

Timer
Filter Arranger
Printer

45
16
8

0.00
0.00
0.00