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1 Costing of a 100-unit batch of CS-29 carburetors:

Department
Casting / Stamping
Grinding
Machining
Assembly
Total (Proposed)
Total (Present)
Difference
Difference (%)

Hours

Labor rate
First proposal
Hours (%) per hour Overhead
Rate
Total

21
12
58
35
126
126

17%
10%
46%
28%
100%

$21.60
18.00
25.00
19.00

$31.37
30.14
62.52
21.19

$52.97
48.14
87.52
40.19
$55.96

Rev

$1,112.4
577.7
5,076.2
1,406.7
$8,172.9
$7,051.0
1,121.9
16%

2 Costing of spare parts for inventory:


Department
Casting / Stamping
Grinding
Machining
Total (Proposed)
Total (Present)
Difference
Difference (%)

Hours
304
270
1,115
1,689
1,689

Labor rate
First proposal
Hours (%) per hour Overhead
Rate
Total
18%
16%
66%
100%

$21.60
18.00
25.00

$31.37
30.14
62.52

Rev

$52.97
48.14
87.52

$16,102.9
12,997.8
97,584.8
$126,685.5
$55.96 $94,516.4
32,169.0
34%

3 Costing of work done for other divisions:


Department
Casting / Stamping
Grinding
Machining
Total (Proposed)
Total (Present)
Difference
Difference (%)

Hours
674
540
2,158
3,372
3,372

Labor rate
First proposal
Hours (%) per hour Overhead
Rate
Total
20%
16%
64%
100%

$21.60
18.00
25.00

$31.37
30.14
62.52

$52.97
48.14
87.52

$35,701.8
25,995.6
188,868.2
$250,565.5
$55.96 $188,697.1
61,868.4
33%

Rev

Revised proposal
Overhead
Rate
Total
$31.52
28.75
61.50
20.14

$53.12
46.75
86.50
39.14
$55.96

$1,115.5
561.0
5,017.0
1,369.9
$8,063.4
$7,051.0
1,012.5
14%

Casting /
Stamping
Grinding
Machining
Assembly

Revised proposal
Overhead
Rate
Total
$31.52
28.75
61.50

$53.12
46.75
86.50

$16,148.5
12,622.5
96,447.5
$125,218.5
$55.96 $94,516.4
30,702.0
32%

Revised proposal
Overhead
Rate
Total
$31.52
28.75
61.50

$53.12
46.75
86.50

$35,802.9
25,245.0
186,667.0
$247,714.9
$55.96 $188,697.1
59,017.8
31%

Casting /
Stamping
Grinding
Machining
Assembly

Casting /
Stamping
Grinding
Machining
Assembly

Casting /
Stamping
Grinding
Machining
Assembly

New machine cost


Useful Life
Depreciation per month

S. No.
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16

Q3.a
Present Method
Labor
Casting/Stamping
Grinding
Machining
Custom Work
Labor Cost
Less: Labor Cost & Hour
Reduced Labor Cost & Hour (5-6)
Assembly
Total Labor
Less: Total Labor Cost
Reduced Total Labor Cost & Hour (9-10)
Overhead
Add: Depreciation
Less: Var Cost
New Overhead (12+13-14)
Total Labor and Overhead (11+15)
New Plant Hourly Rate
Q3.b
1st Proposed Method
Custom Work
Custom Overhead/ Hr
Labor Hours
Total Overhead
Additional Overhead with new machine
New Overhead Cost
Reduced Labor hours
Revised Overhead/Hr
Labor Rate/Hour
Total Cost/Hour
Q3.c
Total Cost under present method
Total Cost/Hr with new machine under present method
Decrease in Cost (in Dollars)
Reduction (in %)

$
$

400,000.00
5
6,666.67

$
$
$

Cost
54,604.00
38,520.00
191,876.00

$
81,664.00
$
24,499.20
$
57,164.80
$ 291,784.00
$ 658,448.00
$
24,499.20
$ 633,948.80
$ 1,099,323.00
$
6,666.67
$
4,507.85
$ 1,101,481.81
$ 1,735,430.61
$
57.28

$
$
$
$
$
$
$
$
$

40.48
3,712.00
150,261.76
2,158.81
152,420.57
2,598.40
58.66
22.00
80.66

$
$
$

207,723.52
148,836.35
58,887.17
28.35%

Total Cost under present method


Total Cost/Hr with new machine under 1st proposed method
Increase in Cost(in Dollars)
Increase (in %)

$
$
$

207,723.52
209,585.37
1,861.85
0.90%

Total Cost/Hr under 1st proposed method


Total Cost/Hr with new machine under 1st proposed method
Decrease in Cost(in Dollars)
Decrease (in %)

$
$
$

231,925.76
209,585.37
22,340.39
9.63%

Hours
2528.00
2140.00
7675.00
3712.00
1113.60
2598.40
15357.00
31412.00
1113.60
30298.40

Custom Work Cost

Before new machine


After new machine
Decrease (in $)
Decrease (%)

Hourly Rate Labor Hour


Cost
$
55.96
3712.00 $ 207,723.52
$
57.28
2598.40 $ 148,836.35
$ 58,887.17
28.35%

Current Method
After new machine
Increase (in Dollars)
Increase (%)

Hourly Rate Labor Hour Cost


$
55.96
3712.00 $ 207,723.52
$
80.66
2598.40 $ 209,585.37
$ 1,861.85
0.90%

Before new machine


After new machine
Decrease (in Dollars)
Decrease (%)

Hourly Rate Labor Hour Cost


$
62.48
3712.00 $ 231,925.76
$
80.66
2598.40 $ 209,585.37
$ 22,340.39
9.63%

30298.40

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