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MS303_Assignmnet+1 - M Facility Rental N TOTAL...

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MANUFACTURING COST ELEMENTS Unit Estimate Factor Estimate Direct Estimate Row Total Units Cost/Unit Factor of Row A: Factory Labor 7.5 $14.50 $108.75 B: Planning Labor C: Quality Control D: TOTAL LABOR $108.75 E: Factory Overhead 125% A $135.94 F: General & Admin. Expense G: Production Material $74.35 $74.35 H: Outside Manufacture $112.50 $112.50 I: SUBTOTAL $431.54 J: Packing Costs 5% A $5.44 K: TOTAL DIRECT CHARGE $436.98 L: Other Direct Charge
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Unformatted text preview: M: Facility Rental N: TOTAL MANUFACTURING COST $436.98 O: Quantity (Lot Size) 1.00 P: MANUFACTURING COST /UNIT 436.98 Q: Profit/Fee 15% P 65.55 R: UNIT SELLING PRICE 502.52 1 unit=1 lot of wire cutters Using the spreadsheet template of Figure 3-8, the total manufacturing cost and unit selling price are estimated to be $436,98 and $502,52, respectively....
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