Material Cost File

Part Number Unit Cost

A$2\mathrm{.}35$

A$3\mathrm{.}40$

B$2\mathrm{.}20$

B$3\mathrm{.}30$

C$2\mathrm{.}15$

C$3\mathrm{.}25$

Labor rate per hour is $$15\mathrm{.}00.$

Assembly time from industrial engineering is $\mathrm{.}012$ hours per assembly.

Factory overhead rate is $150\%$ of labor cost.

Widget$-$Product Structure

Level Source Quantity Part Number Material Labor Overhead Total

$0$ M $101$

$1$ M $1$ A$1$

$2$ P $1$ A$2$

$2$ P $1$ A$3$

$1$ M $1$ B$1$

$2$ P $1$ B$2$

$2$ P $2$ B$3$

$1$ M $1$ C$1$

$2$ P $1$ C$2$

$2$ P $2$ C$3$

Please cost the Widget above. Use the material cost file for material cost, assembly time from industrial engineering for assembly and the overhead rated determined from the budgeting process. Please pay attention to the quantity column.