Wllkerson Company CperaLlng resulLs valves umps llow conLrollers

Sa|es 2132300 $ 100 7300 1230 4000

D|rect Labor Lxpense 271230 $ 73000 $ 1362300 $ 40000 $
D|rect Mater|a|s Lxpense 438000 $
Manufactur|ng overhead
MachlnerelaLed expenses 336000 $
SeLup Labor 40000 $
8ecelvlng and producLlon conLrol 180000 $
Lnglneerlng 100000 $
acklng and shlpplng 130000 $
1ota| Manufactur|ng Cverhead 806000 $
Gross Marg|n 617230 $ 29
SGA 399630 $
Cperat|ng Income (pretax) S7600 5
roduct prof|tab|||ty ana|ys|s valves umps llow conLrollers
D|rect |abor cost 10 $ 13 $ 10 $
D|rect mater|a| cost 16 $ 20 $ 22 $
Manufactur|ng ovearhead (Q300) 30 $ 38 $ 30 $
Standard un|t costs 36 $ 70 $ 62 $
1arget se|||ng pr|ce 8613 $ 10769 $ 9328 $
|anned gross marg|n () 33 33 33
Actua| se|||ng pr|ce 86 $ 87 $ 103 $
Actua| gross marg|n () 349 193 410
roduct Data
roducL llne
MaLerlals per unlL
2[2 4 3[2 6 4[1
2[6 12 2[7 14 3[2
1[8
MaLerlals cosL per unlL 16 20
04 $ 03 $
100 $ 123 $
Machlne hours per unlL 03 03
Month|y roduct|on and Cperat|ng Stat|st|cs
roducLlon (unlLs) 7300 31 12300 32 4000
Machlne hours 3730 33 6230 36 1200
roducLlon runs 10 6 30 31 100
number of shlpmenLs 10 3 70 23 220
Pours of englneerlng work 230 20 373 30 623
MachlnerelaLed expenses 336000 $ 112300 $ 187300 $ 36000 $
SeLup Labor 40000 $ 2300 $ 12300 $ 23000 $
8ecelvlng and producLlon conLrol 180000 $ 11230 $ 36230 $ 112300 $
Lnglneerlng 100000 $ 20000 $ 30000 $ 30000 $
acklng and shlpplng 130000 $ 3000 $ 33000 $ 110000 $
SCA 399630 $ 187391 $ 312318 $ 99942 $
1oLal lndlrecL cosLs per LoLal unlLs of producLs 1403630 $ 338641 $ 633368 $ 433442 $
lndirect costs per product unit 4313 $ 3069 $ 10836 $
D|rect cost per product un|t (from case)
D|rect cost (Labor + Mater|a|) 2600 $ 3230 $ 3200 $
1ota| d|rect + |nd|rect cost 7113 $ 8319 $ 14036 $
Sa|e pr|ce 8600 $ 8700 $ 10300 $
1483 $ 381 $ 3336 $
AcLual Cross Margln () 17 4 34
ulrecL labor per unlL $/unlL [ 23$/uL hour
valves umps llow conLrolle
valves
4 componenLs
umps
3 comp
llow conLrolle
10 componen
12730
130623
4
10
8

04 $
100 $
03
1oLal
17 24000
11 11200
63 160
73 300
30 1230
336000 $
40000 $
180000 $
100000 $
130000 $
399630 $
1403630 $