fx HOURS TOTAL YIELD #OF UNITS LOT SIZE LOTS PER LOT HOURS RAW COST oVERHEAD 205% OPERATION OPERATOR TOTAL COST Assembly Step Assembly Step 2 Assembly Step 3 Assembly Step 4 Assembly Step 5 4.00 4.00 4.00 4.00 4.00 2.00 2.00 0.50 Assembler 100.0% 78.0% 85.0% 85.0% 80.0% 700% 99.0% 100.0% Assembler Assembler Assembler Assembler Test Test Technician Shipping Clerk UNITS TO SHIP 100 -12 Ship MATERIAL RAW oVERHEAD Material 1 Material 2 Material 3 Material 4 Material 5 Cost $5.25 $3.05 $ 1.23 $8.85 $ 1.65 18 19 22 LABOR OH MATERIAL MATERIAL OH TOTAL LABOR, MATERIAL AND OVERHEAD GENERAL & ADMINISTRATIVE 35% Assembler 10.00 14.00 15.00 39 Quality Assurance$ TOTAL COST UNIT COST PROFIT (ON SELL PRICE) 44% Test Technician TOTAL UNIT PRICE