Case Study Chapter 2
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School
San Diego State University *
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Course
301
Subject
Industrial Engineering
Date
Feb 20, 2024
Type
xlsx
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5
Uploaded by ColonelCaterpillarPerson1059
Case Study Chapter 2
assembly line supervisor
€ 6,000.00 per month
bags for packaging
€ 0.09 per 500g box
blueberries
€ 1.23 per 500g box
boxes for packaging
€ 0.21 per 500g box
consultants for the manufacturing process
€ 50,000.00 per consultation
depreciation - building
€ 5,000.00 per month
depreciation - equipment
€ 200,000.00 per month
direct labor
€ 80,000.00 per month
factory maintenance
€ 35,000.00 per month
nuts
€ 0.90 per 500g box
oats
€ 0.48 per 500g box
production equipment maintenance
€ 15,000.00 per month
raisins
€ 0.79 per 500g box
security for the factory
€ 4,000.00 per month
storage capacity finished goods (FG)
€ 500.00 per day
storage capacity raw materials (RM)
€ 1,000.00 per day
strawberries
€ 1.23 per 500g box
wheat
€ 0.52 per 500g box
Estimated Machine Hours - Total
4,800 per year
Estimated Machine Hours - Assembly
4,560 per year
Estimated Machine Hours - Packaging & Storage
240 per year
Estimated Direct Labor Hours - Total
96,000 per year
Estimated Direct Labor Hours - Assembly
67,200 per year
Estimated Direct Labor Hours - Packaging & Storage
28,800 per year
Production Capacity in Units
5,120,000 per year
Expected Production in Units
5,000,000 per year
Plantwide Predetermined Overhead Rate [1]
per machine hour
Assembly Department Overhead Rate [7]
per machine hour
[7]
per machine hour
Insert formulas and cell references into the "gold" cells below. (scroll down)
Plantwide Predetermined Overhead Rate [4]
per labor hour
Assembly Department Overhead Rate [10]
per labor hour
[10]
per labor hour
Q1-210308
Q2-210401
Q2-210402
€ 0.00
€ 0.10
€ 0.20
€ 0.30
€ 0.40
€ 0.50
€ 0.60
€ 0.70
€ 0.80
€ 0.90
€ 1.00
Unit Costs Using Various Overhead Allocation Methods for Production Campaigns at Muesli AG
Direct or Indirect Product Cost
Departmental MOH
Direct Cost
Assembly
€ 6,000.00
€ 6,000.00
€ 0.09 € 1.23 € 0.21 € 4,166.67
€ 4,166.67
€ 5,000.00
€ 2,500.00
€ 2,500.00
€ 200,000.00
€ 200,000.00
€ 80,000.00 € 35,000.00
€ 17,500.00
€ 17,500.00
€ 0.90 € 0.48 € 15,000.00
€ 15,000.00
€ 0.79 € 4,000.00
€ 2,000.00
€ 2,000.00
€ 10,000.00
€ 10,000.00
€ 20,000.00
€ 20,000.00
€ 1.23 € 0.52 € 299,166.67
€ 247,166.67
€ 52,000.00
per month
per month
per month
€ 3,590,000.00
€ 2,966,000.00
€ 624,000.00
per year
per year
per year
Q1-210308
Q2-210401
Q2-210402
# of units (boxes) produced
16,000
16,000
16,000
Direct materials
€ 87,200.00
€ 87,200.00
€ 87,200.00
Manufacturing Overhead
Packaging & Storage
Production "Campaigns" aka production orders or job orders
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Direct labor costs
€ 320.00
€ 320.00
€ 320.00
Actual machine hours
Assembly
23.0
22.0
20.0
Packaging & Storage
1.0
2.0
4.0
Direct labor hours
Assembly
20.0
22.0
28.0
Packaging & Storage
12.0
10.0
4.0
Total Costs using a Plantwide POHR per MH
Q1-210308
Q2-210401
Q2-210402
Direct materials [2]
Direct labor costs [2]
Manufacturing Overhead [2]
Total Cost of Job [2]
Cost per Unit [3]
Sales Price per Unit [13]
Total Costs using a Departmental POHR per MH
Q1-210308
Q2-210401
Q2-210402
Direct materials [8]
Direct labor costs [8]
MOH in Assembly Dept. [8]
MOH in Packaging & Storage [8]
Total Cost of Job [8]
Cost per Unit [9]
Sales Price per Unit [14]
[15]
Total Costs using a Plantwide POHR per DLH
Q1-210308
Q2-210401
Q2-210402
Direct materials [5]
Direct labor costs [5]
Manufacturing Overhead [5]
Total Cost of Job [5]
Cost per Unit [6]
Total Costs using a Departmental POHR per DLH
Q1-210308
Q2-210401
Q2-210402
Direct materials [11]
Direct labor costs [11]
MOH in Assembly Dept. [11]
MOH in Packaging & Storage [11]
Total Cost of Job [11]
Cost per Unit [12]