A B C Insert formulas and cell references into 1 the "gold" cells below. (scroll down) 2. 3 assembly line supervisor 4 bags for packaging 5 blueberries 6 boxes for packaging 7 consultants for the manufacturing process 8 depreciation - building 9 depreciation - equipment 10 direct labor 11 factory maintenance 12 nuts 13 oats 14 production equipment maintenance 15 raisins 16 security for the factory 17 storage capacity finished goods (FG) 18 storage capacity raw materials (RM) 19 strawberries 20 wheat 6,000.00 per month 0.09 per 500g box 1.23 per 500g box 0.21 per 500g box 50,000.00 per consultation 5,000.00 per month 200,000.00 per month 80,000.00 per month 35,000.00 per month 0.90 per 500g box 0.48 per 500g box 15,000.00 per month 0.79 per 500g box 4,000.00 per month 500.00 per day 1,000.00 per day 1.23 per 500g box 0.52 per 500g box 21 22 Direct or Indirect Product Cost Departmental MOH Manufacturin Packaging & Direct Cost g Overhead Assembly Storage 6,000.00 6,000.00 0.09 1.23 0.21 4,166.67 4,166.67 5,000.00 2,500.00 2,500.00 200,000.00 200,000.00 80,000.00 35,000.00 17,500.00 17,500.00 0.90 0.48 15,000.00 15,000.00 0.79 4,000.00 2,000.00 2,000.00 10,000.00 10,000.00 20,000.00 20,000.00 1.23 0.52 299,166.67 247,166.67 52,000.00 per month per month per month 3,590,000.00 2,966,000.00 624,000.00 per year per year per year Estimated Machine Hours - Total Estimated Machine Hours - Assembly Estimated Machine Hours - Packaging & Storage 4,800 per year 4,560 per year 240 per year Estimated Direct Labor Hours - Total Estimated Direct Labor Hours - Assembly Estimated Direct Labor Hours - Packaging & Storage 96,000 per year 67,200 per year 28,800 per year Production Capacity in Units Expected Production in Units 5,120,000 per year 5,000,000 per year Plantwide Predetermined Overhead Rate [1] Plantwide Predetermined Overhead Rate [4] per machine hour per labor hour Assembly Department Overhead Rate [7] Packaging Department Overhead Rate [8] per machine hour per labor hour Production "Campaigns" aka production orders or job orders Q1-210308 Q2-210401 Q2-210402 # of units (boxes) produced Direct materials Direct labor costs 16,000 87,200.00 320.00 16,000 87,200.00 320.00 16,000 87,200.00 320.00 23.0 22.0 20.0 1.0 2.0 4.0 Actual machine hours Assembly Packaging & Storage Direct labor hours Assembly Packaging & Storage 20.0 28.0 22.0 10.0 12.0 4.0 Costs using a Plantwide POHR per MH Q1-210308 Q2-210401 Q2-210402 Costs using a Plantwide POHR per DLH Q1-210308 Q2-210401 Q2-210402 Direct materials [2] Direct labor costs [2] Manufacturing Overhead [2] Total Cost of Job [2] Cost per Unit [3] Sales Price per Unit [11] Direct materials [5] Direct labor costs [5] Manufacturing Overhead [5] Total Cost of Job (5) Cost per Unit (6) Costs using a Departmental POHR Q1-210308 02-210401 02-210402 Direct materials (9) Direct labor costs (9) MOH in Assembly Dept. [9] MOH in Packaging & Storage [9] Total Cost of Job [9] Cost per Unit [10] Sales Price per Unit [12]
