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  • Sales DL DM Moh: Machine Related Expenses Set-Up Labor Receiving and Production Control Engineering Packaging and Shipping Total MOH GM Gs&A

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    The document provides financial information for three product lines - valves, pumps, and flow controllers. It includes sales, costs, margins, and pricing targets and actuals. The valves product line met its targets with actual sales of $86 and a 46.3% margin. However, the pumps and flow controllers lines fell short of targets, with pumps achieving only a 33.1% margin and flow controllers an actual loss of 9.9%.

    Original Description:

    Accounting

    Original Title

    Wilkerson ABS

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    The document provides financial information for three product lines - valves, pumps, and flow controllers. It includes sales, costs, margins, and pricing targets and actuals. The valves product line met its targets with actual sales of $86 and a 46.3% margin. However, the pumps and flow controllers lines fell short of targets, with pumps achieving only a 33.1% margin and flow controllers an actual loss of 9.9%.

    Copyright:

    Attribution Non-Commercial (BY-NC)
    Download as XLSX, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    Download as xlsx, pdf, or txt
    17 views10 pages

    Sales DL DM Moh: Machine Related Expenses Set-Up Labor Receiving and Production Control Engineering Packaging and Shipping Total MOH GM Gs&A

    Uploaded by

    gulrukhhina
    The document provides financial information for three product lines - valves, pumps, and flow controllers. It includes sales, costs, margins, and pricing targets and actuals. The valves product line met its targets with actual sales of $86 and a 46.3% margin. However, the pumps and flow controllers lines fell short of targets, with pumps achieving only a 33.1% margin and flow controllers an actual loss of 9.9%.

    Copyright:

    Attribution Non-Commercial (BY-NC)
    Download as XLSX, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    Download as xlsx, pdf, or txt
    of 10

    Sales

    DL
    DM
    MOH:
    Machine Related Expenses
    Set-up Labor
    Receiving and Production Control
    Engineering
    Packaging and Shipping
    Total MOH
    GM
    GS&A
    Net Income (Pre-Tax)

    $
    $
    $
    $
    $

    $ 2,152,500.00
    $ (271,250.00)
    $ (458,000.00)

    100%
    -13%
    -21%

    (336,000.00)
    (40,000.00)
    (180,000.00) $
    (160.00)
    (100,000.00)
    (150,000.00)
    $ (806,000.00)
    $ 617,090.00
    $ (559,650.00)
    $
    57,440.00

    -37%
    29%
    -26%
    3%

    DL
    DM
    MOH
    Standard unit Cost

    Valves
    $
    $
    $
    $

    10.00
    16.00
    30.00
    56.00

    Pumps
    $
    $
    $
    $

    12.50
    20.00
    37.50
    70.00

    Target Selling Price


    Planned GM

    86.15
    35%

    107.69
    35%

    Actual Selling Price


    Actual GM

    86.00
    35%

    87.00
    19.5%

    30.00
    7500

    17.00
    12500

    $ 225,000.00

    Adjust Selling Price

    $ 212,500.00

    Flow Controllers
    $
    10.00
    $
    22.00
    $
    30.00
    $
    62.00
    $

    95.38
    35%

    105.00
    41%

    43.00
    4000

    172,000.00

    $ 609,500.00

    Unit
    Materials / Unit

    Valves
    Cost
    2.00 $ 2.00 $ 4.00
    2.00 $ 6.00 $ 12.00
    4.00
    $ 16.00

    DL / unit
    DL/Unit @ $25/DL Hour

    0.4 hours
    10

    Machine Hours / Unit

    0.5

    Pumps
    Cost

    Unit
    3
    2
    5.00

    0.5 hours
    12.5
    0.5

    Unit
    2 $ 6.00
    7 $ 14.00
    $ 20.00

    Flow Controller
    Cost
    4
    1 $ 4.00
    5
    2 $ 10.00
    1
    8 $ 8.00
    10
    $ 22.00
    0.4 hours
    10
    0.3

    Production
    Machine Hours
    Production Runs
    Number of Shipments
    Hours of Engineering Work

    Valves
    7,500.00
    3,750.00
    10.00
    10.00
    10.00
    250.00

    Pumps
    12,500.00
    6,250.00
    50.00
    50.00
    70.00
    375.00

    Flow Controllers
    4,000.00
    1,200.00
    100.00
    100.00
    220.00
    625.00

    Total
    24,000.00
    11,200.00
    160.00
    160.00
    300.00
    1,250.00

    Cost
    $
    $
    $
    $
    $

    336,000.00
    40,000.00
    180,000.00
    150,000.00
    100,000.00

    $
    30.00
    $ 250.00
    $ 1,125.00
    $ 500.00
    $
    80.00

    Valves
    7,500.00

    Production
    DM
    DL

    $ 120,000.00 $
    $ 75,000.00 $

    16.00
    10.00

    $ 112,500.00 $
    $
    2,500.00 $
    $ 11,250.00 $
    $
    5,000.00 $
    $ 20,000.00 $

    15.00
    0.33
    1.50
    0.67
    2.67

    $ 151,250.00 $

    46.17

    MOH
    MH
    Set-up Labor
    Receiving and PC
    Package & Shipping
    Engineering

    Actual Price
    Actual Profit
    Actual Margin

    $
    $

    86.00
    39.83
    46.32%

    Pumps
    12,500.00

    Flow Controllers
    4,000.00

    $ 250,000.00 $
    $ 156,250.00 $

    20.00
    12.50

    187,500.00
    12,500.00
    56,250.00
    35,000.00
    30,000.00

    $
    $
    $
    $
    $

    15.00
    1.00
    4.50
    2.80
    2.40

    $ 321,250.00 $

    58.20

    $
    $

    87.00
    28.80
    33.10%

    $
    $

    Total
    24,000.00

    88,000.00 $
    40,000.00 $

    36,000.00
    25,000.00
    112,500.00
    110,000.00
    50,000.00

    22.00
    10.00

    $
    $
    $
    $
    $

    9.00
    6.25
    28.13
    27.50
    12.50

    333,500.00 $

    115.38

    $
    $

    105.00
    (10.38)
    -9.88%

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