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Flex Budget Data Production Mid Grade High End Direct Materials ($)/Unit Mid Grade High End

Direct Labor ($/HR) Unit Mid Grade High End Labor Time (Hrs)/Unit Mid Grade High End Direct Cost/Unit Mid Grade High End Price/Unit Mid Grade High End $550 $850 $280 $390 3000 1000

$140 $250

$40 $40

4.0 4.0

Plant Overhead/Year Labor Wages Salaries Utilities Benefits Insurance Property Taxes Supplies Total Plant Overhead/Year

$640,000 $95,000 $27,000 $73,500 $15,000 $3,900 $5,000

Analysis Summary Actual Units Mid Grade High End 3000 1000

Revenue Mid Grade High End Total Revenue Cost of Goods Mid Grade High End Total Cost of Goods Company Expenses Labor Wages Salaries Utilities Benefits Insurance Property Taxes Supplies Total Plant Overhead/Year Total Company Expenses Earnings Total Company Expenses Sub Total Depreciation Sub Total Interest Rate at 6% on 500,000 investment loan Sub Earnings Income Tax Bottom Line $420,000 $250,000 $670,000 $1,650,000 $850,000 $2,500,000

$640,000 $95,000 $27,000 $73,500 $15,000 $3,900 $5,000 $859,400 $1,529,400 $2,500,000 $1,529,400 $970,600 $466,667 $503,933 $30,000 $473,933 $199,051 $274,882

Per set up information Per set up information

had to add $45,000 for equip. maint. Position

ry

10% of wages

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