Tom Belford and Teny Sorrentino own a small buniness devoted to kitchen and bath granike installations, Recently, building c that Tom and Tony were used to. They worry because natural flaws in the granite make it impossible to t meaning that Tom or Tony could ruin a siab and would need to start over with a new one. Sometimes the improperly cut pleces could be sed for smalile ocal certified public accounting frm headed by Charlene Davenport. Charlene lstoned to their concerns and suggested that R might b Charlene reviewed the invoice-pertaning to a number of Tom and Tony's previous jobs to determ se the average amount of raneand square foot current conditions. The standards she developed for one square foot of counter installed were as tollows Granite, per square foot Glue (10 020 $0.. 15) contractors have insisted on up-front bd prices for a house rather than the cost plus system in advance exactly how much granite wil be used on a particular job. In addition, granike can be easly troken, sometimes not. All their accounting is done by a be time to implement tighter controls by setting up a standard costing system 50.00 Cutting labor (0.10 hr, $15) Installation labor (0.25 hr. o$25) These standards assumed that one seamiless counter requires one sink cut (the space into which the sink wi Re Charlene trackod the actual costs incurred by Tem and Tony for granite installation for following information on actual amounts used and cost was gathered Granite purchased and used (,640 sq. ft) Glue parchased and used (16,000 oa) the counter to ft space the next six months She found that thay completed 50 jobs with an average of 32 square feet of granite Installed in each one. The eo 248 Tom Belford and Teny Sorrentino own a small buniness devoted to kitchen and bath granike installations, Recently, building c that Tom and Tony were used to. They worry because natural flaws in the granite make it impossible to t meaning that Tom or Tony could ruin a siab and would need to start over with a new one. Sometimes the improperly cut pleces could be sed for smalile ocal certified public accounting frm headed by Charlene Davenport. Charlene lstoned to their concerns and suggested that R might b Charlene reviewed the invoice-pertaning to a number of Tom and Tony's previous jobs to determ se the average amount of raneand square foot current conditions. The standards she developed for one square foot of counter installed were as tollows Granite, per square foot Glue (10 020 $0.. 15) contractors have insisted on up-front bd prices for a house rather than the cost plus system in advance exactly how much granite wil be used on a particular job. In addition, granike can be easly troken, sometimes not. All their accounting is done by a be time to implement tighter controls by setting up a standard costing system 50.00 Cutting labor (0.10 hr, $15) Installation labor (0.25 hr. o$25) These standards assumed that one seamiless counter requires one sink cut (the space into which the sink wi Re Charlene trackod the actual costs incurred by Tem and Tony for granite installation for following information on actual amounts used and cost was gathered Granite purchased and used (,640 sq. ft) Glue parchased and used (16,000 oa) the counter to ft space the next six months She found that thay completed 50 jobs with an average of 32 square feet of granite Installed in each one. The eo 248
