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  • Destin Brass Products Co Case Worksheet

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    Manish
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    The document summarizes cost and revenue information for three product lines: valves, pumps, and flow controllers. It provides details on direct material costs, direct labor costs, overhead costs, total product costs, standard unit costs calculated different ways, current and target prices, and the revenue percentage generated by each product line. Valves have the lowest total product cost and generate 21% of revenue, while pumps are in the middle for cost and revenue at 55%, and flow controllers have the highest total product cost but generate 24% of revenue.

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    Excel Worksheet attached for reference

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    The document summarizes cost and revenue information for three product lines: valves, pumps, and flow controllers. It provides details on direct material costs, direct labor costs, overhead costs, total product costs, standard unit costs calculated different ways, current and target prices, and the revenue percentage generated by each product line. Valves have the lowest total product cost and generate 21% of revenue, while pumps are in the middle for cost and revenue at 55%, and flow controllers have the highest total product cost but generate 24% of revenue.

    Copyright:

    © All Rights Reserved
    Scarica in formato XLSX, PDF, TXT o leggi online su Scribd
    Segnala contenuti inappropriati
    224 visualizzazioni2 pagine

    Destin Brass Products Co Case Worksheet

    Caricato da

    Manish
    The document summarizes cost and revenue information for three product lines: valves, pumps, and flow controllers. It provides details on direct material costs, direct labor costs, overhead costs, total product costs, standard unit costs calculated different ways, current and target prices, and the revenue percentage generated by each product line. Valves have the lowest total product cost and generate 21% of revenue, while pumps are in the middle for cost and revenue at 55%, and flow controllers have the highest total product cost but generate 24% of revenue.

    Copyright:

    © All Rights Reserved
    Scarica in formato XLSX, PDF, TXT o leggi online su Scribd
    Segnala contenuti inappropriati
    di 2

    Activity Valves Pumps Flow Controllers

    Receiving Material Handling


    Receive each component once per run 3% 19% 78%
    Handle each component once per run 3% 19% 78%
    Packaging and Shipping
    One packing order per shipment 3% 23% 73%
    Engineering
    Estimated engineering work order %age (subj) 20% 30% 50%
    Maitenence
    Machine-hour basis 35% 58% 7%

    Overheads Valves Pumps Flow Controllers


    Handling 200000
    6000 38000 156000
    Receiving 20000
    600 3800 15600
    Packaging and Shipping 60000
    1800 13800 43800
    Engineering 100000
    20000 30000 50000
    Maintenance+Depreciation 300000
    105000 174000 21000
    Total Overheads 133400 259600 286400

    Total Units Produced 7500 12500 4000


    Direct Materia / unit 16 20 22
    Total Direct Material Cost 120000 250000 88000
    Direct Labour / Unit 4.02 8.05 6.88
    Total Labour Cost (Direct+Set up) 30150 100625 27520
    Total Product Cost 283550 610225 401920
    Per Unit total product Cost 37.81 48.82 100.48
    Flow
    Heads Valves Pumps Controllers
    Currect SP 57.78 81.26 97.07 115.56
    Manufacturing Cost as per transactional method 37.81 48.82 100.48
    Standard Unit Cost (Direct Labour Method 37.56 63.12 56.5
    Revised Unit Cost (Machine Hour Method) 49 58.95 47.96
    Gross Margins @ transactoinal costing 35% 40% -4%
    Target Price as per transactional costing (Margin@35%) 51.04 65.90 135.65
    Revenue %age 21% 55% 24%

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