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