Assembly & setup workers Excl setup focused Shifts nr Shifts time Employees/shift Production & assembly Setup

Breaks Training & Education Preventive maintenance Productive time/day Avg working days/month Productive/month Total productive time Production & assembly Setup Full compensation/month (other than engineers) Total compensation Cost/hour Machines NR of machines Hours/shift Total nr of hours Operating expense Total per hour Receiving & production control NR of people Time per batch Total compensation/month Productive time/shift Total productive time Cost/hour Packing & shiping Time per shipment Bubble wrap & pack Total nr of people Total compensation/month Productive time/shift Total productive time Cost/hour Engineers NR of engineers Cost/month Productive work/shift Total compensation/month Total productive time Cost/hour

0.25 2 7.5 45 15 0.5 0.5 0.5 6 20 120 14400 10800 3600 3900 468000 32.5

Materials / unit Components/unit Nr of comp 1 Price of comp 1 Nr of comp 2 Price of comp 2 Nr of comp 3 Price of comp 3 Materials cost/unit Direct labor/unit Machine hours/unit Setup hours/run Production (units) Machine hours Production runs Setup hours Nr of shipments Hours of engineering work Direct labour Total nr of hours Total direct labour cost Setup hours Total nr of setup hours Total setup cost Assembly & setup workers

62 6 14880 5400 22.5

4 1.25 15600 6.5 520 30

Machine hours Total nr of hours Total nr of setup hours Total machine hour cost Receiving & production control Batches Total nr of hours used Total receiv & prod cost Packing & shiping Nr of shipments Production (units) Cost per shipment Cost per product Total nr of hours used Total shipment cost Engineers Hours of engineering work Total cost of engineering work Product P&L/unit Actual selling price Direct material cost Total direct labour cost Contribution margin Total setup cost Total machine hour cost Total receiv & prod cost Total shipment cost Total cost of engineering work Manufacturing overhead Profit per unit (pre-tax) Gross margin (%) Product P&L Total Revenue Direct material cost Total direct labour cost Contribution margin Total setup cost Total machine hour cost

0.83 0.13 28 109200 6.5 3640 30

8 9750 6 78000 960 81.25

Total receiv & prod cost Total shipment cost Total cost of engineering work Manufacturing overhead Gross margin Gross margin (%) Costs of overcapacity Total setup cost Total machine hour cost Total receiv & prod cost Total shipment cost Total cost of engineering work Total cost of overcapacity SG&A Operating income before tax

Valves 4 2 2 2 6

Pumps 5 3 2 2 7

Flow controllers 10 4 1 5 2 1 8 22 0.4 0.3 12 4000 1200 225 2700 200 600

Time used

Excess capacity

16 0.38 0.5 5 7500 3750 20 100 40 60

20 0.5 0.5 6 12500 6250 100 600 100 240

2850 92625

6250 203125

1600 52000

10700

100 3250

600 19500

2700 87750

3400

14100

300

3750 100 86625

6250 600 154125

1200 2700 87750

14600

280

20 25 750

100 125 3750

225 281.25 8437.5

431.25

88.75

40 7500 1000 30000 1033 31000

100 12500 2500 50000 1750 52500

200 4000 5000 16000 700 21000

3483

157

60 4875

240 19500

600 48750

900

60

79.00 16.00 12.35 50.65 0.43 11.55 0.10 4.13 0.65 16.87 33.78 43%

70.00 20.00 16.25 33.75 1.56 12.33 0.30 4.20 1.56 19.95 13.80 20%

95.00 22.00 13.00 60.00 21.94 21.94 2.11 5.25 12.19 63.42 -3.42 -4%

592500 120000 92625 379875 3250 86625

875000 250000 203125 421875 19500 154125

380000 88000 52000 240000 87750 87750

1847500 458000 347750 1041750 110500 328500

750 31000 4875 126500 253375 43%

3750 52500 19500 249375 172500 20%

8438 21000 48750 253688 -13688 -4%

12938 104500 73125 629563 412188 22% 9750 6300 2662.5 4700 4875 28288 350000 33900

m(

2.1%

1.9%

17.1%

4.3%

6.3%