- Recompute the rates using the CAP Input Sheets
- please explain solve highlight areas in yellow in pictures.
Summary of Accounting Changes T CAP Change Total - IT Transfer CAP Change From: 2013 2014 2015 201 a)=CAP Summary Line 25 Total MFG Indirect Total 2017 28,586,088 $ b)=CAP Summary Line 26 32,980,133 $ 31,036,156 Total ENG Indirect Total 6,595,561 $ 7,510,430 $ 31,431,118 $ 30,714,690 $ 7,231,340 $ 7,154,409 $ c)=CAP Summary Line 2 7,315,989 Total Material Indirect Total 782,080 S 839,702 $ 828,517 $ 845,415 $ d)=CAP Summary Line 28 880,035 Total G&A Indirect Total 3,253,206 3,128,841 3,209,034 e)=a+b+c+d Total Indirect Total IT Transfer 38,831,898 $ 44,583,471 $ 42,638,210 $ 41,843,355 $ 42,441,214 Total - IT Transfer CAP Change To: 2013 2014 2015 2016 2017 f)=CAP Summary Line 48 MFG Overhead Pool 13,591,164 $ 14,266,711 $ 3)=CAP Summary Line 4 19,187,194 $ 6,366,182 h)=CAP Summary Line 50 ENG Overhead Pool 14,645,174 $ 23,183,405 $ 14,923,374 $ Material Overhead Pool 9,415,949 $ 17,783,426 $ 27,162,377 5,436,466 $ 6,063,352 7,035,305 S )=CAP Summary Line 51 7,639,419 Total G&A Indirect Total 388,319 $ 1,070,003 $ 1,492,337 $ 2,092,168 $ 1,273,236 1)=f+gth+i Total Indirect Total IT Transfer 38,831,898 42,638,210 REVISED CALCULATION FOR IT CAP 2013 2014 2015 2016 2017 k)=TAD FCST Line 15 Previous MFG Overhead Rate 42.2000% I)=TAD FCST Line 14 40.8204% 41.4708% Previous MFG Overhead $ 166,670,884 $ 42.7814% 42.4977% 187,422,620 $ 181,761,368 $ 179,607,991 $ Adjustment to MFG Overhead Adjustment to MFG Overhead $ Student Insert n) 0 ) = 1+m+n Adjusted MFG Overhead $ 166,670,884 $ 187,422,620 $ Student Insert 181,761,368 $ 179,607,991 $ 180,902,124 p)=TAD FCST Line 13 Previous MFG Overhead Base 394,955,000 $ 459,139,460 $ 438,287,720 $ 419,826,900 $ q) Adjustment to MFG Overhead Base 425,675,280 r)=p+q Adjusted MFG Overhead Base 394,955,000 $ 459,139,460 $ 438,287,720 $ 419,826,900 $ 425,675,280 :)=0 Adjusted MFG Overhead Rate 42.2000% 40.8204% 41.4708% t)=s-k 12.7814% 42.4977% MFG Overhead Rate Delta 0.0000% 0.0000% 0.0000% 0.0000% 0.0000% u)=TAD FCST Line 10 Previous Eng Overhead Rate 78.3626% 77.6238% 79.0756% V)=TAD FCST Line 9 81.7767% 83.2483% Previous ENG Overhead $ 88,086,500 $ 99,329,391 $ 36,456,497 $ Adjustment to ENG Overhead $ 96,387,924 $ 37,750,809 Student Insert v ) =v+w+ x Adjustment to ENG Overhead $ Adjusted ENG Overhead $ 88,086,500 $ 99,329,391 $ 96,456,497 $ 96,387,924 $ 97,750,809 z)=TAD FCST Line 8 Previous ENG Overhead Base 112,408,900 $ aa) 127,962,600 $ 121,980,163 $ 117,867,150 $ 117,420,750 Adjustment to ENG Overhead Base djusted ENG Overhead Base 112,408,900 $ 127,962,600 $ 121,980,163 $ 117,867,150 $ 117,420,750 ac)=y/ab Adjusted ENG Overhead Rate 78.3626 77.6238% 79.0756% 81.7767% 3.2483% ad)=ac-u Eng Overhead Rate Delta .00009 0.0000% 0.0000% 0.0000% 0.0000% ae)=TAD FCST Line 5 Previous Material Overhead Rate 10.0848% 9.6934% 10.0916% af)=TAD FCST Line 4 10.5159% Previous MAT Overhead $ 6,626,103 $ 62,740,367 $ Adjustment to MAT Overhead $ 1,432,562 $ ag) 1,281,329 $ $1,954,045 Student Insert ai)=af+ag+ah Adjustment to MAT Overhead $ Student Insert Adjusted MAT Overhead $ 56,626,103 $ 62,740,367 $ 61,432,562 $ 61,281,329 $ 61,954,045 aj)=TAD FCST Line 3 Previous MAT Overhead Base 561,500,000 $ 647,250,000 $ 608,750,000 $ 582,750,000 $ 581,500,000 ak) al)-aj+ak Adjustment to MAT Overhead Base Adjusted MAT Overhead Base 561,500,000 $ 647,250,000 $ 608,750,000 $ 582,750,000 $ 581,500,000 am)=ai/al Adjusted MAT Overhead Rate 10.0848 9.6934% 10.5159% 0.6542% an)=am-ae 10.0916% Material Overhead Rate Delta 0.0000% 0.0000% 0.0000% 0.0000% ao)=TAD FCST Line 22 Previous G&A Rate 11.7821% 11.4416% ST Line 21 11.8136% 12.3152% 12.5008% Previous G&A $ 138,414,713 $ 154,965,262 $ 153,375,120 $ 154,618,682 $ 158,640,155 aq) Adjustment to G&A ar) Adjustment to G& Student Insert as) Student Insert at) Adjustment to G&A Adjustment to G&A au)=ap+aq+ar+as+at Adjusted G&A 138,414,713 $ 154,965,262 $ 153,375,120 $ 154,618,682 $ av)=TAD FCST Line 19 Previous G&A Base $ $ 1,174,783,333 $ 1,354,401,800 $ 1,298,295,243 $ 1,255,514,112 $ 1,269,043,823 Adjustment to G&A Base ax) Student Insert Adjustment to G&A Base ay) Adjustment to G&A Base Student Insert Student Insert ba) Student Insert bb)=av+aw+ax+az+ba Adjustment to G&A Base Adjusted G&A Bas $ 1,174,783,333 $ 1,354,401,800 $ 1,298,295,243 $ 1,255,514,112 $ 1,269,043,823 bc=au/bb Adjusted G&A Rate 11.7821% 11.4416% 11.8136% 12.3152% 12.5008%
