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Alloy: Condition
Round
Conversion:
Roller Wire
Die Steel:
Chipper Knife
Production (lbs)
Price
478,679
2.31 $
2,081,543
0.77 $
2,413,299
1.02
Materials
Direct labor
Direct manufacturing expense
$
$
$
0.54 $
0.29 $
0.24 $
$
0.07 $
0.06 $
0.12
0.28
0.23
Contribution margin
Contribution margin (%)
Total contribution
$
$
1.24 $
53.7%
593,562 $
0.64 $
83.1%
1,332,188 $
0.64 $
0.64 $
Operating profit
Operating profit (%)
Total operating profit
0.60 $
26.0%
287,207 $
$
0.0%
$
(2,437,175)
0.39
38.2%
941,187
0.64
(0.25)
-24.5%
(603,325)
Die Steel :
Round Bar
High Speed:
Machine Coil
6,697,982
0.93 $
2,530,552
2.33
$
$
$
0.21 $
0.18 $
0.16 $
1.58
0.14
0.12
$
$
0.38 $
40.9%
2,545,233 $
0.64 $
(0.26) $
-28.0%
(1,741,475) $
0.49
21.0%
1,239,970
0.64
(0.15)
-6.4%
(379,583)
Alloy: Condition
Round
Conversion:
Roller Wire
Die Steel:
Chipper Knife
Production (lbs)
Price
478,679
2.31 $
2,081,543
0.77 $
2,413,299
1.02
Materials
Direct labor
$
$
0.54 $
0.29 $
$
0.07 $
0.12
0.28
Contribution margin
Contribution margin (%)
Total contribution
$
$
1.48 $
64.1%
708,445 $
0.70 $
90.9%
1,457,080 $
Manufacturing expense:
Melting
Refining
Molding
Rolling
Finishing
G&A
Material handling & setup
Order Processing
Production planning
Technical support
$
$
$
$
$
$
$
$
$
$
0.200
0.156
0.031
0.059
0.043
0.107
0.173
0.138
0.117
0.564
Total Expenses
Operating profit
Operating profit (%)
Total operating profit
Melting
Melting
Melting
Refining
Refining
Refining
Molding
Molding
Molding
$
$
$
$
$
$
$
$
$
$
0.088
0.014
0.107
0.173
0.138
0.117
0.197
0.62
60.8%
1,496,245
$
$
$
$
$
$
$
$
$
$
0.090
0.074
0.018
0.194
0.051
0.107
0.115
0.092
0.078
0.150
1.59 $
0.84 $
0.97
(0.109) $
-4.7%
(52,386) $
(0.135) $
-17.5%
(281,219) $
(0.350)
-34.3%
(845,267)
(763,665)
Volume
5,145,632
5,145,632
5,145,632
5,691,042
5,691,042
5,691,042
4,226,965
4,226,965
4,226,965
$
$
$
$
$
$
$
$
$
Amount
2,139,865
975,130
2,036,477
1,711,892
780,104
1,745,551
427,973
390,052
290,925
Driver Rate
0.42
0.19
0.40
0.30
0.14
0.31
0.10
0.09
0.07
Rolling
Rolling
Rolling
Finishing
Finishing
Finishing
General & administrative
Material handling & setup
Order processing
Production planning
Technical support
8,258,382
8,258,382
8,258,382
4,057,311
4,057,311
4,057,311
50,299,420
57,147
57,147
57,147
6,642
Total
AB Costing ($/lb)
Production (lbs)
Number of SKUs
Number of Orders
Bill of Materials (lbs of output)
Steel scrap
Alloys
Machine Time
Melting
Refining
Molding
Rolling
Finishing
Total Time
Material handling & setup
Order processing
Production planning
Technical support
$
$
$
$
$
$
$
$
$
$
$
2,995,811
975,130
872,776
1,283,919
780,104
872,776
5,400,955
4,936,068
3,953,709
3,339,500
5,766,579
41,675,296
0.36
0.12
0.11
0.32
0.19
0.22
0.11
86.37
69.18
58.44
868.20
Alloy:
Conversion:
Die Steel:
Condition
Round
Roller Wire
Chipper Knife
478,679
311
957
2,081,543
473
4,163
2,413,299
418
3,218
1.00
0.01
(@ $48.29/lb)
1.00
0.01
(@ $6.29/lb)
0.20
0.21
0.12
0.10
0.06
0.69
0.0019992521
0.0019992521
0.0019992521
0.0006497047
0.15
0.02
0.17
0.0019999587
0.0019999587
0.0019999587
0.0002272353
0.09
0.10
0.07
0.33
0.07
0.66
0.0013334444
0.0013334444
0.0013334444
0.0001732069
Die Steel :
Round Bar
High Speed:
Machine Coil
6,697,982
0.93 $
2,530,552
2.33
$
$
0.21 $
0.18 $
1.58
0.14
0.54 $
58.1%
3,616,910 $
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
0.090
0.074
0.018
0.018
0.036
0.107
0.035
0.028
0.023
0.035
0.53 $
0.46
0.007 $
0.8%
47,430 $
0.090
0.074
0.021
0.053
0.058
0.107
0.043
0.035
0.029
0.022
0.61
26.2%
1,543,637
Culmulative
1.00
0.74
0.26
0.145
6.2%
367,778
Driver
melt machine minutes
melt machine minutes
melt machine minutes
refine machine minutes
refine machine minutes
refine machine minutes
mold machine minutes
mold machine minutes
mold machine minutes
0.59
0.72
0.11
86.37
69.18
58.44
868.20
Die Steel:
High Speed:
Round Bar
Machine Coil
6,697,682
172
3,349
2,530,552
102
1,012
1.00
1.00
0.01
0.01
(@ $15.29/lb)
(@ $152.29/lb)
Cost pool rate
0.09
0.10
0.08
0.09
0.08
0.44
0.0005000237
0.0005000237
0.0005000237
0.0000256805
0.09
0.10
0.07
0.03
0.05
0.34
0.0003999127
0.0003999127
0.0003999127
0.0000403074
1.00
0.74
0.26
0.59
0.72
0.11
86.37
69.18
58.44
868.20