Excel Assignment # 6 Performance Measurement Spring Northern Illinois Manufacturing reported the following results from last year's operations: Sales (1,320,000 units) $ 15,840,00 0 Variable Expenses: Direct Materials 1,940,400 Direct Labor 5,450,220 Manufacturing OH 2,100,500 S&A 2,112,000 Total Variable 11,603,120 Contribution Margin 4,236,880 Fixed Expenses Manufacturing OH 767,700 S & A 1,126,800 Total Fixed Net Operating Income 1,894,500 $2,342,380 Total operating assets at the end of the year are $20,900,000. The total operating assets at the end of last year was $19,100,000. The company tracks its internal business process performance and reports the following data for this year: Inspection time 0.7 days | Wait time (from order to start of production) |13.5 days Process time Move time Queue time 3.6 days 1.6 days 4.1 days Budgeted information for Northern Illinois is based on the following information: Sales - Units 1,300,000 Sales Price Direct materials Direct labor Variable OH Variable S & A $12 per unit $1.50 per unit $3.60 per unit $1.50 per unit $1.60 per unit Fixed OH Fixed S & A $750,000 $1,125,000 The following standard cost card is for the variable manufacturing for one unit of production: > of 2 ZOOM