D 100% E F 5 Direct Labor Expense Dect Materials Expense 7 Contribution Margin Manufacturing Overhead c 11 347 500 00 351.000 450.000 $1.098,500 Valves S. Matemap 10-30 27. 5620 components -34 200-12 510 OM 01 5 Materialer Direct labore Mos per Shop 372 0 OS 0 03 109.200 654.000 33.000 350.000 133.000 35% 21 14 1. 10 11 Machine-related expenses 12 $334,800 Betup labor 13 Receiving and production contri 117.000 15.500 Engineering 15 78,000 Packaging and shipping 16 Total Manufacturing Overhead 17 Gross Margin 10 General, Seting & Administrative Expenses 19 Operating income pre-tax) 30 21 22 Exhibit 2 Product Prottability Analys March 2000) 23 24 Valves 25 20 Creet labor cost 51235 27 Det material COM 1600 20 Manufacturing overtad (105%) 225 $57.20 29 Dtandard unit costa 30 Target selling price 31 Planned gross marins 37000 32 tuale price 127.00 33 Actual gross man 14 Actual gross margin() 30 Ex My Pont de Mar Pumps Controllers Pompe he 100 DOO 11300 200 2405 100 60 for Mach) Photo Seos Habaret 1900 1110 20 100 40 64 3000 30 31030 35 11000 100 57871 10 3 13 13805 11 40 41 42 43 44 Find the formulars for the highlighted (Yellow area) E Product Lines Valves Pumps Flow Controllers Materials per unit 4 components 25254 28-12 5 components Je $2.55 27-14 10 component 15134 5@2.10 @E S02 Materials costerunt Direct labor per Machine hours per un Setup houn per un 318 DOL hours 05 5 520 050 DL hours 05 6 03 12 Sales D 5 Direct Labot Expense 51 847,500.00 100% Drect Materials Expense 351 000 7 Contribution Margin 458 000 & Manufacturing Overhead $1,038,500 58% 9 TO 11 Machine-related expenses $234.000 12 Setup labor 117.000 13 Receiving and production control 15,600 Engineering 78 000 15 Packaging and shipping 100 200 * Total Manufacturing Overhead 654 000 35 17 Gross Marga 383 800 21% 18 General Seling & Administrative Expenses 250 000 19% 19 Operating income pre-tax) $3.3000 1.8% 20 21 22 Exhibit 2 Product Profitability Analysis (March 2006) 23 Valves Pumps Controllers 25 26 Direct labor cost $1235 316.25 33 00 27 Direct matericest 1600 2000 22.00 28 Manufacturing overte 0189 2285 3006 2009 29 Standard Cols 58631 550.05 378.77 30 Taglig price 5100 310202 31. Pameran 35 35 35 $70 00 32 Auspice $70.00 $9500 33 Atual gross margir 1270 53.00 31 Attual gross ragin() 34 5 38 Exhibit 4 Monty Production and Operating Statics Math 2008 Vals Flow Controllers 7.500 3750 20 100 Promotions Machine how intre Productos Septeur bem Number of somente Hours of geword Pumps 2500 6.250 100 300 100 20 35120 4200 1200 223 2700 200 600 M300 11.200 MS JAN 340 80 10 17 40 41 49 Copyright the dy 0 O Ti B 2 2 3 O U Y R E w 2 K H D F A S Cape N . Z C Shirt AN
