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Background: Haggar operates in two seasons each year. Spring = January to June, Fall = July to December Standard costs must be established and entered

Background:
Haggar operates in two seasons each year. Spring = January to June, Fall = July to December
Standard costs must be established and entered into the Blue Cherry system for each season.
Because we have lead times in excess of 6 months, purchase orders that have been entered into Blue
Cherry for the coming season are the source of the data used to calculate the standard cost.
Please review each of the 3 styles below and recommend the standard cost that should be used.
Note the overhead rate for the current season has been calculated to be $0.32 per unit.
Style Vendor PO# Ship Terms Cost Units Duty Freight Broker OH
KD00436 DDP- V.J. ONE GARMENT CO., LTD 2502982 DDP 10.37 7,510
KD00436 2502983 DDP 10.37 1,695
KD00436 2502984 DDP 10.37 5,876
KD00436 2502985 DDP 10.37 1,027
KD00436 2502986 DDP 10.37 2,256
KD00436 2502987 DDP 10.37 1,090
KD00436 2503003 DDP 10.43 4,054
KD00436 2503004 DDP 10.43 3,974
KD00436 2503005 DDP 10.43 1,687
KD00436 2503006 DDP 10.43 4,517
KD00436 2503007 DDP 10.43 4,403
KD00436 2503008 DDP 10.43 1,723
KD00436 2503009 DDP 10.43 2,282
KD00436 2503010 DDP 10.43 3,250
KD00436 2503011 DDP 10.43 3,755
KD00436 2503012 DDP 10.43 3,755
KD00436 2503052 DDP 10.43 1,117
KD00436 2503054 DDP 10.43 5,679
KD00436 2503055 DDP 10.43 4,032
KD00436 2503056 DDP 10.43 1,467
KD00436 2503057 DDP 10.43 2,008
KD00436 2503118 DDP 10.43 2,543
KD00436 2503119 DDP 10.43 9,321
KD00436 2503120 DDP 10.43 7,707
KD00436 2503121 DDP 10.43 1,051
KD00436 2503122 DDP 10.43 4,976
KD00436 2503123 DDP 10.43 1,273
KD00436 2503129 DDP 10.43 3,000
KD00436 2503156 DDP 10.43 5,382
KD00436 2503157 DDP 10.43 2,278
KD00436 DDP-WORLD YE APPARELS (BD) LTD 2502955 DDP 10.25 8,568
KD00436 2502956 DDP 10.25 2,033
KD00436 2502957 DDP 10.25 7,389
KD00436 2502958 DDP 10.25 1,589
KD00436 2502959 DDP 10.25 3,774
KD00436 2502960 DDP 10.25 1,073
KD00436 2502961 DDP 10.25 1,029
KD00436 2503135 DDP 10.32 5,700
KD00436 2503136 DDP 10.32 1,243
KD00436 2503137 DDP 10.32 4,748
KD00436 2503138 DDP 10.32 3,637
KD00436 2503139 DDP 10.32 3,881
KD00436 2503152 DDP 10.32 6,363
KD00436 2503153 DDP 10.32 1,084
Style Vendor PO# Ship Terms Cost Units Duty Freight Broker
HC00236 DDP-WORLD YE APPARELS (BD) LTD 1028921 DDP 9.67 4,109
HC00236 1029532 DDP 9.67 11,685
HC00236 1030435 DDP 9.67 13,264
HC00236 1030436 DDP 9.67 5,180
HC00236 1030721 DDP 9.67 6,885
HC00236 1030722 DDP 9.67 3,368
HC00236 1031019 DDP 9.67 21,275
HC00236 1031020 DDP 9.67 3,786
HC00236 1031157 DDP 9.67 200
HC00236 FOB-UNIVOGUE GARMENTS - UNIT 1 1028595 FOB 7.32 6,352 2.04 0.25 0.01
HC00236 1028600 FOB 7.32 6,187 2.04 0.25 0.01
HC00236 1028604 FOB 7.32 1,025 2.04 0.25 0.01
HC00236 1028606 FOB 7.32 980 2.04 0.25 0.01
HC00236 1029001 FOB 7.32 7,710 2.04 0.25 0.01
HC00236 1029002 FOB 7.32 4,408 2.04 0.25 0.01
HC00236 1029003 FOB 7.32 3,952 2.04 0.25 0.01
HC00236 1029015 FOB 7.32 4,011 2.04 0.25 0.01
HC00236 1029019 FOB 7.32 4 2.04 0.25 0.01
HC00236 1029027 FOB 7.32 24 2.04 0.25 0.01
HC00236 1029537 FOB 7.32 8,452 2.04 0.25 0.01
HC00236 1029552 FOB 7.32 1,000 2.04 0.25 0.01
HC00236 1029574 FOB 7.32 1,000 2.04 0.25 0.01
HC00236 1029920 FOB 7.32 7,753 2.04 0.25 0.01
HC00236 1029921 FOB 7.32 2,980 2.04 0.25 0.01
HC00236 1029922 FOB 7.32 1,050 2.04 0.25 0.01
HC00236 1030192 FOB 7.32 3,725 2.04 0.25 0.01

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