Diket TCI $ 1,500,000

Produk 3000000 kg
WCI 0.15 TCI
Raw Material $ 0.09 /kg
labor $ 0.08 /kg
utilities $ 0.05 /kg
Packaging $ 0.01 /kg
Distribution 0.05 TPC
Dit a manufacturing cost
b TPC
c profit tanpa pajak
d profit dengan pajak

Jawaban Manufacturing Cost

Direct production cost Price/kg produk
1 Raw material $ 0.09
2 Operating Labor $ 0.08
3 Direct supervisory and clerical labor
4 Utilitas $ 0.05
5 Maintenance and repairs
6 Packaging $ 0.01
7 Operating Supplies
8 Laboratory charges
9 Patents and royalties
Total direct production cost
Fixed charges
1 Depreciation
2 Local taxes
3 Insurance
4 Rent
Total fixed charges
Plant Overhead cost
Total Manufacturing cost

General Expense
Administrative costs
Distribution and selling costs
Research and development costs
Financing
Total general expenses

Production Cost
Manufacturing cost
General expense
Total production cost

Profit tanpa pajak

Annual sales
Production cost
Profit

Profit dengan Pajak

Annual sales
Production cost
Tax
Profit
Selling price $ 0.82 /kg
Asumsi
Income tax 0.46 FCI

FCI $ 1,275,000

ASUMSI
Price
$ 270,000
$ 240,000
$ 24,000 10% Operating Labor
$ 150,000
$ 127,500 10% FCI
$ 24,000
$ 12,750 1% FCI
$ 24,000 10% Operating Labor

$ 872,250

$ 127,500 10% FCI

$ 12,750.00 1% FCI
$ 12,750.00 1% FCI

$ 153,000.00

$ 1,025,250 A

$ 53,961
$ -
$ - 0% TCI
$ 53,961

$ 1,025,250
$ 53,961
$ 1,079,211 B

$ 2,460,000.00
$ 1,079,211
$ 1,380,789.47 C

$ 2,460,000.00
$ 1,079,211
$ 103,500
$ 1,277,289 D
Diket Produk B
FCI $ 2,000,000.00
Annual Production Output 10000000
Raw material $ 0.12
Utilitas Steam
Electrical power
water
Labor 20
Operasi plant 7200
Cairan korosi wages
Pengiriman melalui kapal
Jumlah besar direct supervision 0.21
Tidak ada paten, royalti,interest atau rent charges
Plant-overhead cost 0.5
Dit Manufacturing cost /100lb produk
Jawaban
LOCATION
Mfg. Capital
Yields
asumsi 10% Labor

10% maintenace
lb produk/year
/lb produk
50 lbsteam/lb produk $ 2.40 /1000lb steam
0.4 kWh/lb product $ 0.07 /kwh
10 gal/lb produk $ 1.50 /1000 gal
pekerja/shif $ 12.00 /jam pekerja $ 0.60
Jam
0.05 Material 0.06
Asumsi 2 shif
FCI

cost

MANUFACTURING EXPENSE SHEET

Malang, Jatim Indonesia DEPT No 29 Product
$ 2,000,000.00 Design 10000000 lb
Sell product per lb
Annual Sales $ - per yr
RAW MATERIAL UNIT QUANTITY
Y lb 10000000 $ 0.12

GROSS RAW MATERIAL EXPENSES

BY-PRODUCT (CREDIT)

TOTAL CREDIT

NET MATERIAL EXPENSE

DIRECT EXPENSE UNIT QUANTITY $/UNIT
STEAM 100lb 500000000 $ 0.0024
ELECTRICITY KWH 4000000 $ 0.0700
Water - Filter and Sofened gal 100000000 $ 0.0015
Water - CityTower gal
Fuel gas
Compressed air
Steam Condensate
TOTAL UTILITIES
Labor
Supervision
Payroll charges
Maintenance - wages
Materials
Laboratory
Clothing and laundry
Environmental controll
Patents and royalties
Packaging, Loading. And Shipping
Supplies
TOTAL DIRECT EXPENSE
DIRECT MANUFACTURING EXPENSE
DIRECT EXPENSE
NET MATERIAL EXPENSE
TOTAL DIRECT MANUFACTURING EXPENSE
INDIRECT EXPENSE
Depreciation
Taxes
Insurance
Rent
Plant Overhead Cost
Total Indirect Expense
Manufacturing expense
Direct Manufacturing Expense
Indirect EXPENSE
Total Manufacturing Expense
Apendiks B
Tabel 23
Tabel 23
/jam

B
per yr

100lb$/YR
$ 12,000

$ 12,000

$ 12,000

$ 12,000
$ 2,800
$ 1,500
$ -
$ -
$ -
$ -
$ 16,300
$ 86,400
$ 420,000
$ -
$ 100,000
$ 120,000
$ 8,640
$ -
$ -
$ -

$ 22,000
$ 773,340

$ 773,340
$ 12,000
$ 785,340

$ -
$ -
$ -
$ -
$ 363,200
$ 363,200

$ 785,340
$ 363,200
$ 1,148,540
 MANUFACTURING EXPENSE SHEET
LOCATION Malang, Jatim Indonesia DEPT No 22
Mfg. Capital $ 18,000,000.00 Design 25000000
Yields Sell product $ 0.80
Annual Sales $ 20,000,000.00
RAW MATERIAL UNIT QUANTITY
A lb 17000000
B lb 22000000

GROSS RAW MATERIAL EXPENSES

BY-PRODUCT (CREDIT)

TOTAL CREDIT

NET MATERIAL EXPENSE

DIRECT EXPENSE UNIT QUANTITY
STEAM lb 100000000
ELECTRICITY KWH 6250000
Water - Cooling Tower gal 150000000
Water - CityTower gal 50000000
Fuel gas
Compressed air
Steam Condensate
TOTAL UTILITIES
Labor
Supervision
Payroll charges
Maintenance - equipment
buildings
Laboratory
Clothing and laundry
Environmental controll
other
Packaging, Loading. And Shipping
Supplies
TOTAL DIRECT EXPENSE
DIRECT MANUFACTURING EXPENSE
DIRECT EXPENSE
NET MATERIAL EXPENSE
TOTAL DIRECT MANUFACTURING EXPENSE
INDIRECT EXPENSE
Depreciation
Factory indirect expense
Total INDIRECT EXPENSE
MANUFACTURING EXPENSE
DIRECT MANUFACTURING EXPENSE
INDIRECT EXPENSE
TOTAL MANUFACTURING EXPENSE
OPERATING EXPENSE
MANUFACTURING EXPENSE
SARE (GENERAL OVERHEAD EXPENSE)
TOTAL OPERATING EXPENSE
SE SHEET
Product XQ
lb per yr
per lb
per yr
lb$/YR
$ 0.22 $ 3,740,000
$ 0.15 $ 3,300,000

$ 7,040,000

$ 7,040,000
$/UNIT
$ 0.00425 $ 425,000
$ 0.0620 $ 387,500
$ 0.00005 $ 7,500
$ 0.0004 $ 20,000

TILITIES $ 840,000
$ 336,000
$ 42,000
$ 143,640
$ 972,000
$ -
$ 72,000
$ 4,200
$ 12,000
$ 3,600
$ 250,000
$ 3,600
CT EXPENSE $ 2,679,040

$ 2,679,040
$ 7,040,000
FACTURING EXPENSE $ 9,719,040
 $ 3,600,000
$ 450,000
CT EXPENSE $ 4,050,000

$ 9,719,040
$ 4,050,000
TURING EXPENSE $ 13,769,040

$ 13,769,040
$ 1,200,000.00
TING EXPENSE $ 14,969,040
Keterangan
2 operator/shif
Maintenance 0.054 *FCI
Average Operating labor expense $ 40,000.00 /yr/operator
Supervision $ 3,500.00 /month
payroll charges 0.38 Operating labor + supervision/yr
Supplies $ 300.00 /month
Clothing and Laundry $ 350.00 /month
Laboratory charges $ 40.00 hr/month at
Packaging, loading, and shipping charges 1.00 sen/lb product
Waste disposal expense $ 1,000.00 /month
other direct expenses $ 300.00 /month
Depreciation 5.00 years
Plant indirect expense 0.025 *FCI/yr
SARE 0.06 *annual sales

Utilitas
Usage/lb product Cost
Steam 4 lb steam/lbproduct $ 0.00425
Electricity 0.25 kWh/lb produk $ 0.062
Cooling water 6 gal/lb produk $ 0.00005
City water 2 gal/lb produk $ 0.00040
$ 150.00 /laboratory hour

/1000lb
/kWh
gal
gal
 MANUFACTURING EXPENSE SHEET COAL TO OLEFIN
LOCATION Malang, Jatim Indonesia DEPT No 22 Product
Mfg. Capital Design 306122.45 ton
Yields Sell product per ton
Annual Sales $ - per yr
RAW MATERIAL UNIT QUANTITY
Coal ton 1114285 $ 50.00
hydrogen ton $ 0.15

GROSS RAW MATERIAL EXPENSES

BY-PRODUCT (CREDIT)

TOTAL CREDIT

NET MATERIAL EXPENSE

DIRECT EXPENSE UNIT QUANTITY $/UNIT
STEAM kg 181836735 $ 0.00425
ELECTRICITY KWH 326816327.5 $ 0.1111
Water - Cooling Tower m^3 82040583.5 $ 0.17778
Katalis 306122.45 $ 5.0000
Fuel gas 30000 $ 15.00
Compressed air
Steam Condensate
TOTAL UTILITIES
Labor + maintenance + insurance
Supervision
Payroll charges
Maintenance - equipment
buildings
Laboratory
Clothing and laundry ce
Environmental controll
other
Packaging, Loading. And Shipping
Supplies
TOTAL DIRECT EXPENSE
DIRECT MANUFACTURING EXPENSE
DIRECT EXPENSE
NET MATERIAL EXPENSE
 TOTAL DIRECT MANUFACTURING EXPENSE
INDIRECT EXPENSE
Depreciation
Distribusi
Local taxes
Insuran
Plant Overhead Expense

Total INDIRECT EXPENSE

MANUFACTURING EXPENSE
DIRECT MANUFACTURING EXPENSE
INDIRECT EXPENSE
General xpense
Financing

TOTAL MANUFACTURING EXPENSE

OPERATING EXPENSE
MANUFACTURING EXPENSE
SARE (GENERAL OVERHEAD EXPENSE)
TOTAL OPERATING EXPENSE
COAL TO OLEFIN
XQ TCI $ 888,695,000.00 dollar
per yr Hari 330 hari/year
Shif 3 kali sehari

ton$/YR
$ 55,714,250 Kapasitas JENIS TCI
$ - COAL-OLEFIN $ 628,426,032
OLEFIN-POLIPROPILEN $ 151,185,863
$ 779,611,895

$ 55,714,250

Steam 50 lbsteam/lb produk

Electrical power 0.4 kWh/lb product
water 10 gal/lb produk

$ 195,918,368.00

$ 55,714,250 RAW
$ 50.00
$ 772,806 Coal 3.64
$ 36,312,925 $ 182
$ 14,584,993
OLEFIN
$ 1,530,612
$ 450,000

$ 53,651,336
$ 52,653,061
$ -

ROI 0.31
$ - 0.22
$ -

$ -

$ 30,256,369
$ 136,560,766

$ 136,560,766
$ 55,714,250
$ 192,275,016 TPC Polipropilen $ 34,363,035.55

$ 5,510,204 X 1.00
$ 30,612,245 POT 0.00
$ 24,205,094.81
$ 6,051,273.70

$ 66,378,818

$ 192,275,016
$ 66,378,818

0
$ 637.82
$ 258,653,834

$ 258,653,834

$ 258,653,834 $ 862.18

$ 209,550,000 $ 698.50
FCI $ 755,390,750.00

FCI WCI
SL $ 534,162,127.2 SL
$ 70,965,243.0
$ 605,127,370 $ 174,484,524

$ 2.40 /1000lb steam Apendiks B

$ 0.07 /kwh Tabel 23
$ 1.50 /1000 gal Tabel 23

ton coal/ton olefin

USD/ton Olefin

$ 240,450,000.00
$ 72,135,000.00
$ 168,315,000.00