Classic Pen Company-Self

Blue
Production sales
Unit Selling price
Material-unit costs
Direct labor hrs/unit
Machine hours/unit
Production runs
Setup time/run
Total setup time
Parts administration
Black
50000.00
1.50
0.50
0.02
0.10
50.00
4.00
200.00
1.00
40000.00
1.50
0.50
0.02
0.10
50.00
1.00
50.00
1.00
production sales
14000.00
11200.00
Material-unit costs
25000.00
20000.00
Production runs
Setup time/run
Parts admin
Total:
Indirect labor/unit
4666.67
4258.56
700.00
4666.67
1064.64
700.00
9625.22
6431.31
0.19
0.16
Production runs
Parts admin
Total
Cost/unit
2666.67
500.00
2666.67
500.00
3166.67
3166.67
0.06
0.08
production sales
production sales
production sales
Total cost
Total cost per unit
4000.00
2000.00
1000.00
3200.00
1600.00
800.00
7000.00
0.14
5600.00
0.14
Total cost (ABC)

Unit cost
Contribution
58791.89
1.18
0.32
46397.97
1.16
0.34
Operating Income
Return on sales
16208.11
21.61%
13602.03
22.67%
COST DRIVERS
Direct labor+Fringe
benefit
20000+8000=28000
Material-unit costs
Indirect costs
Computer Systems
Scheduling(50%)
Physical changeoer(40%)
Record Keeping(10%)
Production run(80%)
Record Keeping(20%)
Machinery
Maintenance
Energy
Red
9000.00
1.55
0.52
0.02
0.10
38.00
6.00
228.00
1.00
Purple
Total
1000.00
100000.00
1.65
0.55
0.02
2000.00
0.10
10000.00
12.00
150.00
4.00
48.00
526.00
1.00
4.00
2520.00
280.00
28000.00
4680.00
550.00
50230.00
3546.67
4854.75
700.00
1120.00
1022.05
700.00
9101.42
2842.05
1.01
2.84
14000.00
11200.00
2800.00
28000.00
4.21
2026.67
500.00
640.00
500.00
10000.00
10000.00
2526.67
1140.00
10000.00
0.28
1.14
720.00
360.00
180.00
80.00
40.00
20.00
1260.00
0.14
140.00
0.14
20088.09
2.23
-0.68
4952.05
4.95
-3.30
130230.00
-6138.09
-44.00%
-3302.05
-200.12%
20370.00
13.53%
8000.00
4000.00
2000.00
14000.00
Traditional Income Statement

Blue
Sales
Material Cost
Direct Labor
Overhaead @ 300%
Total Operating Income
Return on Sales
Black
Red
75000.00 60000.00 13950.00

25000.00 20000.00 4680.00
10000.00 8000.00 1800.00
30000.00 24000.00 5400.00
10000.00 8000.00 2070.00
13.33%
13.33%
14.84%
Purple
Total
1650.00 150600.00
550.00 50230.00
200.00 20000.00
600.00 60000.00
300.00 20370.00
18.18%
13.53%
Blue
Production sales
Unit Selling price
Material-unit costs
Direct labor hrs/unit
Machine hours/unit
Production runs
Setup time/run
Total setup time
Parts administration
Black
50000.00
1.50
0.50
0.02
0.10
50.00
4.00
200.00
1.00
40000.00
1.50
0.50
0.02
0.10
50.00
1.00
50.00
1.00
production sales
14000.00
11200.00
Material-unit costs
25000.00
20000.00
Production runs
Setup time/run
Production runs
Total:
Indirect labor/unit
4666.67
4258.56
933.33
4666.67
1064.64
933.33
9858.56
6664.64
0.20
0.17
Production runs
Production runs
Total
Cost/unit
2666.67
666.67
2666.67
666.67
3333.33
3333.33
0.07
0.08
production sales
production sales
production sales
Total cost
Total cost per unit
4000.00
2000.00
1000.00
3200.00
1600.00
800.00
7000.00
0.14
5600.00
0.14
Total cost (ABC)

Unit cost
Contribution
59191.89
1.18
0.32
46797.97
1.17
0.33
Operating Income
Return on sales
15808.11
21.08%
13202.03
22.00%
COST DRIVERS
Direct labor+Fringe
benefit
20000+8000=28000
Material-unit costs
Indirect costs
Computer Systems
Scheduling(50%)
Physical changeoer(40%)
Record Keeping(10%)
Production run(80%)
Record Keeping(20%)
Machinery
Maintenance
Energy
Red
9000.00
1.55
0.52
0.02
0.10
38.00
6.00
228.00
1.00
Purple
Total
1000.00
100000.00
1.65
0.55
0.02
2000.00
0.10
10000.00
12.00
150.00
4.00
48.00
526.00
1.00
4.00
2520.00
280.00
28000.00
4680.00
550.00
50230.00
3546.67
4854.75
709.33
1120.00
1022.05
224.00
9110.75
2366.05
1.01
2.37
2026.67
506.67
640.00
160.00
2533.33
800.00
0.28
0.80
720.00
360.00
180.00
80.00
40.00
20.00
1260.00
0.14
140.00
0.14
20104.09
2.23
-0.68
4136.05
4.14
-2.49
130230.00
-6154.09
-44.12%
-2486.05
-150.67%
20370.00
13.53%
14000.00
11200.00
2800.00
28000.00
3.74
direct & indirect
10000.00
10000.00
10000.00
8000.00
4000.00
2000.00
14000.00
Traditional Income Statement

Blue
Sales
Material Cost
Direct Labor
Overhaead @ 300%
Total Operating Income
Black
Red
75000.00 60000.00 13950.00

25000.00 20000.00 4680.00
10000.00 8000.00 1800.00
30000.00 24000.00 5400.00
10000.00 8000.00 2070.00
13.33%
13.33%
14.84%
800.00
180.00
20.00
6950.06 51570516.00
3192.41
700.02
180.00
20.00
Return on Sales
1000.00
1000.00
800.00
Purple
Total
1650.00 150600.00
550.00 50230.00
200.00 20000.00
600.00 60000.00
300.00 20370.00
18.18%
13.53%

Classic Pen Company-Self

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Classic Pen Company-Self

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Blue

Total cost (ABC)

Traditional Income Statement

75000.00 60000.00 13950.00

Total cost (ABC)

Traditional Income Statement

75000.00 60000.00 13950.00

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