1 B C E F G H | K L M N P R Finished goods After Profit per case avg cases per (Total Revenue- 2 SKU Total Cost) Cases Before Cases After avg cases per line hour before line hour after ABC Efficiency factor line hrs per case Required line number after ABC hours Required shifts of lines Shifts per Days per day week Weeks per year minutes per Shifts per line shift year 3 FG 1040 $ 2.00 1,500,000 1,515,000 1333 1346 1.000 1,125 150.04 4 2 5 50 450 2000 4 FG 1039 $ 2.00 1,150,000 1,161,500 1333 1346 1.000 863 115.03 5 FG 1069 $ 2.00 1,031,700 1,042,017 1333 1346 1.000 774 103.20 6 FG 1059 $ 2.29 816,667 824,833 1100 1111 0.825 742 98.99 7 FG 1061 $ 2.00 783,333 791,167 1325 1338 0.994 591 78.83 8 FG 1062 $ 2.55 766,667 774,333 1325 1338 0.994 579 77.15 19 FG 1064 $ 2.00 733,333 740,667 1325 1338 0.994 553 73.79 10 FG 1065 $ 2.00 716,667 723,833 1245 1257 0.934 576 76.75 11 FG 1055 $ 1.85 700,000 707,000 1260 1273 0.945 556 74.07 12 FG 1058 $ 2.00 625,000 631,250 1280 1293 0.960 488 65.10 13 FG 1054 $ 2.00 620,000 626,200 1310 1323 0.983 473 63.10 14 FG 1057a $ 2.00 601,000 607,010 1275 1288 0.956 471 62.85 15 FG 1052 $ 2.00 583,333 589,167 1270 1283 0.953 459 61.24 16 FG 1063 $ 2.00 575,000 580,750 1260 1273 0.945 456 60.85 17 FG 1056 $ 1.95 550,000 555,500 1325 1338 0.994 415 55.35 18 FG 1051 $ 2.00 541,667 547,083 1250 1263 0.938 433 57.78 19 FG 1068 $ 2.12 535,000 540,350 1300 1313 0.975 412 54.87 20 FG 1053 $ 2.25 525,000 530,250 1300 1313 0.975 404 53.85 21 FG 1050 $ 2.00 500,000 505,000 1240 1252 0.930 403 53.76 22 FG 1049a $ 1.60 475,000 479,750 1105 1116 0.829 430 57.32 23 FG 1070 $ 2.00 466,667 471,333 1230 1242 0.923 379 50.59 24 FG 1048 $ 2.00 416,667 420,833 1220 1232 0.915 342 45.54 25 FG 1060 $ 2.00 413,333 417,467 1220 1232 0.915 339 45.17 26 FG 1047 $ 2.00 375,000 378,750 1220 1232 0.915 307 40.98 27 FG 1067 S 2.00 350.000 353.500 1220 1232 0.915 287 38.25 Finished goods Before Finished goods After Instructions SKU rationalizatio +