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MCP - Craik Veneer (2) (version 1) - A USP units B 10...

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A B C USP 10 30 20 Joint cost 200,000 units 10,000 10,500 11,500 100,000 315,000 230,000 Sales Value at Splitoff A B C Total Sales 100,000 315,000 230,000 645,000 Cost of Sales 31,008 97,674 71,318 200,000 GM 68,992 217,326 158,682 445,000 69% 69% 69% 69% NRV USP 12 33 21 Sales 120,000 346,500 241,500 708,000 Less processing cost 35,000 46,500 51,500 133,000 85,000 300,000 190,000 575,000 joint cost allocation 29,565 104,348 66,087 200,000 55,435 195,652 123,913 375,000 46% 56% 51% 53%
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Faces Backs Total 9,000 9,000 18,000 88 20 Sales Value 792.00 180.00 Joint Cost Breakdown Processing Cost - (33.75) Selling Cost (36.00) (36.00) Cost of Blocks 24.44 note: cost of blocks = $440/ 18 to get price per 000 feet Estimated NRV 756.00 110.25 866.25 Labor & Overhead 20.25 Allocation of Joint Cost 44.69 per 000 ft (702.11) - 804.5 for 18,000 ft - (102.39) (804.50) Operating Margin 53.89 7.86 61.75 7% 4% Overall Production Cost 82.01 19.13 Production cost per block (50:50) 738.11 172.14
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Production Manager's Cost Allocation Scenario A, B, C Cost of Block 450 Cost per 000 sq ft 25.00 Sales Manager' Cost Allocation A - Partial Sales Value Scenario A Grade Net Value % of Total per 000 ft Faces 9,000 88 792 80.00 360.00 40.00 Cost of Block 450 Backs 9,000 22 198 20.00 90.00 10.00 18,000 990 100.00 450.00 Scenario B Grade Net Value % of Total per 000 ft Faces 10,000 88 880 84.62 380.77 38.08 Cost of Block 450 Backs 8,000 20 160 15.38 69.23 8.65 18,000 1,040 100.00 450.00 Scenario C Grade Net Value % of Total per 000 ft Faces 9,000 88 792 100.00
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