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    Color Scope

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    dharti_thakare
    This document divides overhead costs across different production jobs and calculates profitability metrics. It shows overhead costs like wages, depreciation and rent allocated to different departments. It then lists revenues, material costs and profits for 27 jobs. A cumulative net profit and average net profit chart shows profit increasing steadily to over $63,000, then declining to just over $50,000.

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    Attribution Non-Commercial (BY-NC)
    Download as XLS, PDF, TXT or read online from Scribd

    Color Scope

    Uploaded by

    dharti_thakare
    633 views10 pages
    This document divides overhead costs across different production jobs and calculates profitability metrics. It shows overhead costs like wages, depreciation and rent allocated to different departments. It then lists revenues, material costs and profits for 27 jobs. A cumulative net profit and average net profit chart shows profit increasing steadily to over $63,000, then declining to just over $50,000.

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    This document divides overhead costs across different production jobs and calculates profitability metrics. It shows overhead costs like wages, depreciation and rent allocated to different departments. It then lists revenues, material costs and profits for 27 jobs. A cumulative net profit and average net profit chart shows profit increasing steadily to over $63,000, then declining to just over $50,000.

    Copyright:

    Attribution Non-Commercial (BY-NC)
    Download as XLS, PDF, TXT or read online from Scribd
    Download as xls, pdf, or txt
    633 views10 pages

    Color Scope

    Uploaded by

    dharti_thakare
    This document divides overhead costs across different production jobs and calculates profitability metrics. It shows overhead costs like wages, depreciation and rent allocated to different departments. It then lists revenues, material costs and profits for 27 jobs. A cumulative net profit and average net profit chart shows profit increasing steadily to over $63,000, then declining to just over $50,000.

    Copyright:

    Attribution Non-Commercial (BY-NC)
    Download as XLS, PDF, TXT or read online from Scribd
    Download as xls, pdf, or txt
    of 10

    DIVIDING ALL OVERHEADS

    Wages
    Depreciation
    Rent
    Others
    Total

    Job Preparation Scanning Assembly


    Output
    Quality Control Idle
    8000
    32000
    64000
    10000
    11000
    500
    25000
    10000
    14000
    500
    2000
    2000
    8000
    4000
    1000
    1311.47541 5245.902 10491.8033 1639.344
    1311.47541
    11811.47541 64245.9 92491.8033 29639.34
    13811.47541

    Labor hours
    Floor space in sq. ft.
    Overhead Absorption Rate

    160
    1000

    640
    1000

    1280
    4000

    200
    2000

    160
    500

    74

    100

    72

    148

    86

    Total
    125000
    50000
    30000
    20000
    0
    225000

    6500

    2440
    15000

    Job#
    Revenue Materials Gross Margin Job Preparation Scanning Assembly Output
    61001
    9600
    5400
    4200
    296
    3200
    3024
    1184
    61002
    9600
    3500
    6100
    222
    2400
    2736
    1184
    61003
    23000
    4500
    18500
    518
    4000
    5400
    2368
    61101
    12000
    1800
    10200
    296
    1600
    2160
    592
    61102
    11000
    1500
    9500
    296
    1600
    2016
    592
    61201
    11000
    1500
    9500
    296
    1600
    2304
    592
    61202
    23000
    3300
    19700
    518
    3200
    4176
    1184
    61203
    22000
    3400
    18600
    444
    3400
    4608
    1184
    61204
    20000
    3200
    16800
    444
    3000
    4176
    1184
    61301
    50000
    13000
    37000
    1110
    13000
    18000
    4736
    61401
    7800
    1800
    6000
    370
    1400
    2304
    592
    61402
    8000
    3100
    4900
    296
    1900
    2304
    1184
    61403
    8000
    3900
    4100
    296
    2000
    2448
    592
    61404
    9000
    2100
    6900
    296
    2200
    2592
    592
    61405
    9800
    2000
    7800
    296
    2000
    2592
    592
    61501
    11000
    2200
    8800
    296
    2100
    2808
    592
    61502
    11000
    3600
    7400
    296
    2000
    2880
    1184
    61601
    20000
    3300
    16700
    518
    2600
    4320
    1184
    61602
    2000
    600
    1400
    148
    500
    720
    148
    61603
    1400
    1000
    400
    148
    500
    792
    296
    61701
    8000
    2100
    5900
    296
    2000
    2808
    592
    61702
    10000
    2500
    7500
    296
    2000
    2952
    592
    61801
    4000
    1600
    2400
    74
    500
    792
    296
    61901
    2000
    1700
    300
    148
    500
    864
    148
    61902
    12000
    2200
    9800
    370
    1900
    3024
    592
    62001
    0
    200
    -200
    74
    100
    144
    148
    Total
    315200
    75000
    240200
    8658
    61200
    82944
    24124
    Overhead Absorption Rate

    74

    100

    72

    148

    Quality Control Net Profit


    602
    -4106
    688
    -1130
    688
    5526
    344
    5208
    344
    4652
    516
    4192
    430
    10192
    516
    8448
    688
    7308
    2580
    -2426
    344
    990
    602
    -1386
    258
    -1494
    430
    790
    344
    1976
    344
    2660
    602
    438
    774
    7304
    86
    -202
    86
    -1422
    258
    -54
    430
    1230
    86
    652
    86
    -1446
    430
    3484
    86
    -752
    12642
    50632
    86

    Cumulative Net Cum. Avg. Net


    Job#
    Revenue Net Profit Avg. Net Profit Profit
    Profit
    61202
    23000
    10192
    3695
    10192
    3695
    61203
    22000
    8448
    3534
    18640
    7229
    61204
    20000
    7308
    3213
    25948
    10441
    61601
    20000
    7304
    3213
    33252
    13654
    61003
    23000
    5526
    3695
    38778
    17349
    61101
    12000
    5208
    1928
    43986
    19276
    61102
    11000
    4652
    1767
    48638
    21043
    61201
    11000
    4192
    1767
    52830
    22810
    61902
    12000
    3484
    1928
    56314
    24738
    61501
    11000
    2660
    1767
    58974
    26505
    61405
    9800
    1976
    1574
    60950
    28079
    61702
    10000
    1230
    1606
    62180
    29685
    61401
    7800
    990
    1253
    63170
    30938
    61404
    9000
    790
    1446
    63960
    32384
    61801
    4000
    652
    643
    64612
    33026
    61502
    11000
    438
    1767
    65050
    34793
    61701
    8000
    -54
    1285
    64996
    36079
    61602
    2000
    -202
    321
    64794
    36400
    62001
    0
    -752
    0
    64042
    36400
    61002
    9600
    -1130
    1542
    62912
    37942
    61402
    8000
    -1386
    1285
    61526
    39227
    61603
    1400
    -1422
    225
    60104
    39452
    61901
    2000
    -1446
    321
    58658
    39773
    61403
    8000
    -1494
    1285
    57164
    41058
    61301
    50000
    -2426
    8032
    54738
    49090
    61001
    9600
    -4106
    1542
    50632
    50632
    Total
    315200
    50632
    50632

    Job#
    Cumulative Cum.
    Net Profit
    Avg. Net Profit
    61202
    10192 3694.594
    61203
    18640 7228.553
    61204
    25948 10441.24
    61601
    33252 13653.93
    61003
    38778 17348.53
    61101
    43986 19276.14
    61102
    48638 21043.12
    61201
    52830 22810.1
    61902
    56314 24737.72
    61501
    58974 26504.7
    61405
    60950 28078.91
    61702
    62180 29685.26
    61401
    63170 30938.21
    61404
    63960 32383.92
    61801
    64612 33026.46
    61502
    65050 34793.44
    61701
    64996 36078.51
    61602
    64794 36399.78
    62001
    64042 36399.78
    61002
    62912 37941.87
    61402
    61526 39226.95
    61603
    60104 39451.84
    61901
    58658 39773.11
    61403
    57164 41058.18
    61301
    54738 49089.91
    61001
    50632
    50632

    70000
    60000
    50000
    40000
    30000
    20000
    10000
    0
    1 2 3 4 5 6 7 8 9 1011

    Cumulative Net Profit


    Cum. Avg. Net Profit

    1011121314151617181920212223242526

    Cumulative Cum.
    Net Profit
    Avg. Net Profit
    10192 3694.594
    18640 7228.553
    25948 10441.24
    33252 13653.93
    38778 17348.53
    43986 19276.14
    48638 21043.12
    52830 22810.1
    56314 24737.72
    58974 26504.7
    60950 28078.91
    62180 29685.26
    63170 30938.21
    63960 32383.92
    64612 33026.46
    65050 34793.44
    64996 36078.51
    64794 36399.78
    64042 36399.78
    62912 37941.87
    61526 39226.95
    60104 39451.84
    58658 39773.11
    57164 41058.18
    54738 49089.91
    50632
    50632

    olo
    61202
    61203
    61204
    61601
    61003
    61101
    61102
    Cumulative Net 10192
    Profit
    18640
    25948
    33252
    38778
    43986
    48638
    Cum. Avg. Net
    3694.594
    Profit
    7228.553 10441.24 13653.93 17348.53 19276.14 21043.12

    61201
    52830
    22810.1

    Whale Curve Analysis for Color


    61501
    61405
    61702
    61401
    61404
    61801
    61502
    61701
    61602
    70000 63170
    58974
    60950
    62180
    63960
    64612
    65050
    64996
    64794
    26504.7 28078.91 29685.26 30938.21 32383.92 33026.46 34793.44 36078.51 36399.78
    60000
    50000
    40000
    30000
    20000
    10000

    Job Number

    61701

    61502

    61801

    61404

    61401

    61702

    61405

    61501

    61902

    61201

    61102

    61101

    61003

    61601

    61204

    0
    61203

    61202

    61902
    56314
    24737.72

    e Analysis for Colorscope


    62001
    61002
    61402
    61603
    61901
    61403
    61301
    64042
    62912
    61526
    60104
    58658
    57164
    54738
    36399.78 37941.87 39226.95 39451.84 39773.11 41058.18 49089.91

    Cumulative Net Profit

    61001

    61301

    61403

    61901

    61603

    61402

    61002

    62001

    61602

    61701

    Cum. Avg. Net Profit

    61001
    50632
    50632

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