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Cost Breakdown of Manufacturing Activities

This document contains cost information for various manufacturing activities including making, downtime, changeovers, rework, breaks and meetings. It shows the total labor costs, manufacturing overhead costs and conversion costs for each activity. It also includes the cost per unit for each activity and breakdown of costs like utilities, insurance, taxes, depreciation and other costs. Finally, it provides information on activity drivers and cost per unit for different product sizes.

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Madhu Chandra
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© Attribution Non-Commercial (BY-NC)
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61 views1 page

Cost Breakdown of Manufacturing Activities

This document contains cost information for various manufacturing activities including making, downtime, changeovers, rework, breaks and meetings. It shows the total labor costs, manufacturing overhead costs and conversion costs for each activity. It also includes the cost per unit for each activity and breakdown of costs like utilities, insurance, taxes, depreciation and other costs. Finally, it provides information on activity drivers and cost per unit for different product sizes.

Uploaded by

Madhu Chandra
Copyright
© Attribution Non-Commercial (BY-NC)
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as DOCX, PDF, TXT or read online on Scribd

Utilities

Insurance
Taxes
Depreciation
Other Costs
Total Cost ($)

Cost ($)
695,000.00
200,000.00
200,000.00
1,100,000.00
2,345,000.00
4,540,000.00

Activity
% time spent
Making
0.26
Downtime
0.10
Changeover
0.20
Rework
0.12
Breaks
0.10
Meetings
0.05
Handling
0.10
Other
0.07
Total

Making
208,500.00
50,000.00
50,000.00
330,000.00
0.00
1,678,500.00

Total Labor Cost


2,189,200.00
842,000.00
1,684,000.00
1,010,400.00
842,000.00
421,000.00
842,000.00
589,400.00

Downtime
111,200.00
100,000.00
100,000.00
176,000.00
0.00
487,200.00

Changeover
166,800.00
50,000.00
50,000.00
264,000.00
0.00
530,800.00

Total MO Cost Total Conversion Cost


1,678,500.00
3,867,700.00
487,200.00
1,329,200.00
530,800.00
2,214,800.00
269,250.00
1,279,650.00
0.00
842,000.00
0.00
421,000.00
269,250.00
1,111,250.00
2,345,000.00
2,934,400.00
14,000,000.00

Rework
104,250.00
0.00
0.00
165,000.00
0.00
269,250.00

Activity Driver
8,292.00
0.99
792.00
61,236.00
92.00
92.00
296,100,000.00
52,500,000.00

Cost per unit


466.44
1,342,626.26
2,796.46
20.90
9,152.17
4,576.09
0.00
0.06
Unit Cost

Activity
Making
Downtime
Changeover
Rework
Breaks
Meetings
Handling
Other
Total

Utilities
30.00
16.00
24.00
15.00
0.00
0.00
15.00
0.00
100.00

Insurance
25.00
50.00
25.00
0.00
0.00
0.00
0.00
0.00
100.00

Taxes
25.00
50.00
25.00
0.00
0.00
0.00
0.00
0.00
100.00

Breaks
0.00
0.00
0.00
0.00
0.00
0.00

Team Meetings Material Handling Other


0.00
104,250.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
165,000.00
0.00
0.00
0.00
2,345,000.00
0.00
269,250.00
2,345,000.00

Small
375,015.77
496,771.72
906,054.55
236,972.22
36,608.70
18,304.35
23,643.62
88,032.00
2,181,402.92
1.39

Standard
Jumbo
2,423,609.41
1,069,074.82
443,066.67
389,361.62
604,036.36
704,709.09
568,733.33
473,944.44
658,956.52
146,434.78
329,478.26
73,217.39
792,061.17
295,545.21
1,966,048.00
880,320.00
7,785,989.72
4,032,607.36
0.22
0.26

Depreciation
30.00
16.00
24.00
15.00
0.00
0.00
15.00
0.00
100.00

Total
3,867,700.00
1,329,200.00
2,214,800.00
1,279,650.00
842,000.00
421,000.00
1,111,250.00
2,934,400.00
14,000,000.00

Other Costs
0.00
0.00
0.00
0.00
0.00
0.00
0.00
100.00
100.00

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