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ABC manufacturing
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Week1Profit margin Lab Hrs Ear Inv Min Max(sold) Prod
Alpha 350 10 22 20 60 38Beta 470 15 42 20 40 82Gamma 610 20 36 20 50 19
A Line 120C Line 19.5Labour Hrs 2000
Week2Profit margin Lab Hrs Ear Inv Min Max(sold) Prod
Alpha 350 10 0 20 80 100Beta 470 15 84 20 40 20Gamma 610 20 5 20 40 35
A Line 119.99999999C Line 34.999999997Labour Hrs 1999.9999998
Week3Profit margin Lab Hrs Ear Inv Min Max(sold) Prod
Alpha 350 10 20 20 120 120Beta 470 15 64 20 40 0Gamma 610 20 0 20 30 40
A Line 120C Line 40Labour Hrs 2000
Week4Profit margin Lab Hrs Ear Inv Min Max(sold) Prod
Alpha 350 10 20 20 140 120Beta 470 15 24 20 40 0Gamma 610 20 10 20 70 40
A Line 120 Total ProfitC Line 40Labour Hrs 2000
Inv. Holding cost Sales0 9 60
84 10 405 18 50
Inv. Holding cost sales20 9 8064 10 40
0 18 40
Inv. Holding cost sales20 9 12024 10 4010 18 30
Inv. Holding cost Sales0 9 1400 10 240 18 50
309308.00001
Cond1 Profit margin Lab Hrs actual
Alpha 350 10 120Beta 470 15 0Gamma 610 20 40
A Line 120 Total Profit 66400C Line 40Labour Hrs 2000
Cond 2 from s1 at 200 but max 20 rest from s2 at 265Profit margin Lab Hrs actual
Alpha 350 10 120Beta 470 15 0Gamma from S1 610 20 20Gamma Ffrom S2 545 20 20
A Line 120 Total Profit 65100C Line 40Labour Hrs 2000
cond3 gamma upto 30 at 250 above 30 at 200Profit margin Lab Hrs actual
Alpha 350 10 120Beta 470 15 0Gamma upto 30 560 20 30Gamma above 30 610 20 10
A Line 120 Total Profit 64900C Line 40Labour Hrs 2000
cond4 gamma upto 30 at 200 and above 30 at 250Profit margin Lab Hrs actual
Alpha 350 10 120Beta 470 15 0Gamma upto 30 610 20 30Gamma above 30 560 20 10
A Line 120 Total Profit 65900C Line 40Labour Hrs 2000
Cost Comparison
Raw Material, Product 12.13 9.39 0.60 7.28Raw Material, Packaging 2.76 2.10 0.60 1.66Material Cost 14.89 11.49 8.93Labor, direct 3.02 1.10 3.32Labor, Indirect 0.75 1.10 0.83Total Labor 3.77 10.30 4.15Electricity 1.40 0.80 0.80 1.12Depreciation 1.80 5.10 1.00 1.80Other 4.24 6.10 1.00 4.24TOTAL 26.10 33.79 20.24
DJC/Kawasaki
ACC/ Sunnyvale
Cost Indices US/Japan
DJC in US
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