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7/25/2019 SBR1 Cost Analysis 06182016
1/8
Component A B
Quantity Needed Per Year 4000 6000
Total Factory Overhead/nit!"# $0 40
Fi%ed Factory Overhead/nit!"# &0 '4
(aria)le Factory Overhead/nit!"# '0 *6
+achine ,our-/nit .euired $ 4
Total +achine ,our- .euired '0000 '4000
Total +achine ,our- Availa)le or A1B 2 C &0000
3n,ou-e +anuacturin5
Co-t Component nit
(aria)le Co-t- A B
.a +aterial/nit !"# 70 '0
8a)or/nit !"# 40 *0
Factory Overhead/nit !"# '0 *6
Total (aria)le Co-t-/nit !"# *$0 46Total (aria)le Co-t- or All nit- !"# 600000 '96000
Fi%ed Co-t-
Factory Overhead/nit !"# &0 '4
Total Co-t/nit !"# !Fi%ed:(arai)le# *;0 90
Total Co-t- or All nit- !"# !Fi%ed : (aria)le# 9'0000 4'0000
7/25/2019 SBR1 Cost Analysis 06182016
2/8
C
;000
'0
*'
;
'
*6000
Buyin5 rom
7/25/2019 SBR1 Cost Analysis 06182016
3/8
Component A
nit ? nit- +anuactured 4000
A B C ? nit- Out-ourced 0
*;0 60 *&6 Total 4000
&0 '4 *'
'*0 ;4 *4;&0 *4 6
*'0000 ;4000 4;000
minimum or unit C> ,ence1hou-e1 outo-urce completete5y or B i>e> manuacture
- rom the -upplier
7/25/2019 SBR1 Cost Analysis 06182016
4/8
B C
'$00 0
&$00 ;000
6000 ;000
7/25/2019 SBR1 Cost Analysis 06182016
5/8
Component A B
Quantity Needed Per Year 4000 6000
Total Factory Overhead/nit!"# $0 40
Fi%ed Factory Overhead/nit!"# &0 '4
(aria)le Factory Overhead/nit!"# '0 *6
+achine ,our-/nit .euired $ 4
Total +achine ,our- .euired '0000 '4000Total +achine ,our- Availa)le or A1B 2 C &0000
3n,ou-e +anuacturin5
Co-t Component nit
(aria)le Co-t- A B
.a +aterial/nit !"# 70 '0
8a)or/nit !"# 40 *0
Factory Overhead/nit !"# '0 *6
Total (aria)le Co-t-/nit !"# *$0 46
Total (aria)le Co-t- or All nit- !"# 600000 '96000
Fi%ed Co-t-
Factory Overhead/nit !"# &0 '4
Total Co-t/nit !"# !Fi%ed:(arai)le# *;0 90
Total Co-t- or All nit- !"# !Fi%ed : (aria)le# 9'0000 4'0000
7/25/2019 SBR1 Cost Analysis 06182016
6/8
C
;000
'0
*'
;
'
*6000
Buyin5 rom
7/25/2019 SBR1 Cost Analysis 06182016
7/8
Component A B
? nit- +anuactured 4000 '$00
B C ? nit- Out-ourced 0 &$00
60 *&6 Total 4000 6000
66 66
*'6 '0'
$6 60
&&6000 4;0000
or unit C> ,ence1o-urce completei>e> manuactureupplier
7/25/2019 SBR1 Cost Analysis 06182016
8/8
C
0
;000
;000