What the Operational Capacity Should Be?
T UI ULTIVIUUS Quarter Inventory Position - Number of Units Starting Inventory Units Produced 324 Available Inventory Brand P. Jovalu Jovalu II Ending Inventory 324 Net Units Lost Sales Due Demand Sold to Stock-Outs 324 324 0 126 126 450 450 126 126 0 Total 450 450 Production Costs per Unit Brand P.Jovalu Jovalu II Units Direct + Direct +Total = Production Produced Materials Labor Overhead Average 324 601 334 165 1,100 126 554 334 165 1,053 Inventory Position - Cost / Unit Starting Inventory Production Average Costs per Ending Inven Brand P: Jovalu Jovalu II Starting Inventory Production Average Costs per Ending Inventory Average Cost/Unit Average Cost/Unit Unit of Goods Sold Average Costs/Unit 1,100 1,100 1,100 1,053 1,053 1,053 Operating Capacity Utilization OPERATING CAPACITY Scheduled operating capacity Used operating capacity Operating capacity utilization 1,560 450 29% EXCESS CAPACITY Unused operating capacity Excess operating capacity Overhead costs and labor charged to excess operating capacity 1,110 71% 553,822 Units Units per per Day Quarter 54,000 Cost/Uni 53,000 25 1,625 8 2,000 1,000 Fixed capacity (previous quarter) Operating capacity (previous quarter) Fixed capacity Operating capacity 24 1,560 0 2 4 6 8 10 12 Operating Capacit 25 24 1,625 1,560 Operating capacity needed for demand projection 0 0 334 New direct labor cost/unit of operating capacity New overhead cost/unit of operating capacity Expense to change operating capacity (to be added to overhead) 113 0 Modify Save Cancel Inventory Turnover 7 Fixed Assets Turnover ? Total Assets Turnover 0.31 0.38 0.10 2.25 2.13 0.65 1.28 1.17 0.39 LEVERAGE RATIOS Debt Ratio Debt to Paid In Capital 0.00 0.00 0.00 0.00 0.00 0.00 PROFITABILITY RATIOS Gross Profit Margin Net Profit Margin Return on Assets Return on Paid In Capital 19.57 -232.56 -39.47 -39.47 49.50 43.11 -19.82 -19.82 36.38 -106.03 -27.86 -27.86 FINANCIAL STATEMENT HIGHLIGHTS Revenues Gross Profit Net Income 220,605 1,225,859 741,635 109,202 448,974 255,573 -695,327 -432,577 -542,367 T UI ULTIVIUUS Quarter Inventory Position - Number of Units Starting Inventory Units Produced 324 Available Inventory Brand P. Jovalu Jovalu II Ending Inventory 324 Net Units Lost Sales Due Demand Sold to Stock-Outs 324 324 0 126 126 450 450 126 126 0 Total 450 450 Production Costs per Unit Brand P.Jovalu Jovalu II Units Direct + Direct +Total = Production Produced Materials Labor Overhead Average 324 601 334 165 1,100 126 554 334 165 1,053 Inventory Position - Cost / Unit Starting Inventory Production Average Costs per Ending Inven Brand P: Jovalu Jovalu II Starting Inventory Production Average Costs per Ending Inventory Average Cost/Unit Average Cost/Unit Unit of Goods Sold Average Costs/Unit 1,100 1,100 1,100 1,053 1,053 1,053 Operating Capacity Utilization OPERATING CAPACITY Scheduled operating capacity Used operating capacity Operating capacity utilization 1,560 450 29% EXCESS CAPACITY Unused operating capacity Excess operating capacity Overhead costs and labor charged to excess operating capacity 1,110 71% 553,822 Units Units per per Day Quarter 54,000 Cost/Uni 53,000 25 1,625 8 2,000 1,000 Fixed capacity (previous quarter) Operating capacity (previous quarter) Fixed capacity Operating capacity 24 1,560 0 2 4 6 8 10 12 Operating Capacit 25 24 1,625 1,560 Operating capacity needed for demand projection 0 0 334 New direct labor cost/unit of operating capacity New overhead cost/unit of operating capacity Expense to change operating capacity (to be added to overhead) 113 0 Modify Save Cancel Inventory Turnover 7 Fixed Assets Turnover ? Total Assets Turnover 0.31 0.38 0.10 2.25 2.13 0.65 1.28 1.17 0.39 LEVERAGE RATIOS Debt Ratio Debt to Paid In Capital 0.00 0.00 0.00 0.00 0.00 0.00 PROFITABILITY RATIOS Gross Profit Margin Net Profit Margin Return on Assets Return on Paid In Capital 19.57 -232.56 -39.47 -39.47 49.50 43.11 -19.82 -19.82 36.38 -106.03 -27.86 -27.86 FINANCIAL STATEMENT HIGHLIGHTS Revenues Gross Profit Net Income 220,605 1,225,859 741,635 109,202 448,974 255,573 -695,327 -432,577 -542,367
