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  • CM Lost 28.6

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    Jerry
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    - The document contains financial information for two companies, VFM and Pacific, including selling prices, costs, volumes, profits, and inventory levels - It calculates the total pre-tax costs for VFM of holding $886,445.40 of inventory, or $35.46 per unit, including materials, work in process, finished goods, accounts receivable, and costs of funds, insurance, taxes, handling, and losses - It also calculates the total pre-tax costs for Pacific of holding $885,841.85 of inventory, or $35.60 per unit, using a similar breakdown of inventory holding costs

    Original Description:

    wsvdo

    Original Title

    Book1

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    - The document contains financial information for two companies, VFM and Pacific, including selling prices, costs, volumes, profits, and inventory levels - It calculates the total pre-tax costs for VFM of holding $886,445.40 of inventory, or $35.46 per unit, including materials, work in process, finished goods, accounts receivable, and costs of funds, insurance, taxes, handling, and losses - It also calculates the total pre-tax costs for Pacific of holding $885,841.85 of inventory, or $35.60 per unit, using a similar breakdown of inventory holding costs

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    Download as xlsx, pdf, or txt
    1 views4 pages

    CM Lost 28.6

    Uploaded by

    Jerry
    - The document contains financial information for two companies, VFM and Pacific, including selling prices, costs, volumes, profits, and inventory levels - It calculates the total pre-tax costs for VFM of holding $886,445.40 of inventory, or $35.46 per unit, including materials, work in process, finished goods, accounts receivable, and costs of funds, insurance, taxes, handling, and losses - It also calculates the total pre-tax costs for Pacific of holding $885,841.85 of inventory, or $35.60 per unit, using a similar breakdown of inventory holding costs

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    Download as xlsx, pdf, or txt
    of 4

    VFM

    Selling Price
    Direct Mat
    Direct Lab
    OH
    CM
    Volume
    Profit added
    Pacific
    Selling Price
    unit cost
    CM lost
    Vol Reg
    Profit forgone
    setup cost
    total

    92.29
    39.8
    19.6
    9.8
    23.09
    25,000
    577,250
    110.0505106741
    81.43
    28.6
    3000
    85,848

    71.63

    5000
    486,402

    100000
    3000
    97000
    8083.3333333333
    889574.961281898
    889574.961281898 2083.3333333
    192270.83333

    No. Material supplied in a year


    Material
    WIP
    FG
    Added inventories
    Finished good at VFM
    A/R 30 days
    Total
    Pre tax cost of funds
    Record Keeping
    Inventory insurance
    State prop tax on inv
    Invent handling
    Pilferage, damage etc
    Total
    Per Unit
    per month cost

    6
    165,833.33
    54500
    34600
    254,933.33
    288333.33333
    192270.83333
    735,537.50
    11.5%
    2%
    0.6%
    0.7%
    6%
    2.2%

    84,586.81 or
    14,710.75
    3,259.60
    3,802.87
    32,596.00
    11,951.87
    150,907.90
    886,445.40
    35.46
    73,870.45

    Record Keeping
    Inventory insurance
    State prop tax on inv
    Invent handling
    Pilferage, damage etc

    Pretax cost of funds (interest exp)


    Total
    Per Unit

    2%
    14710.75 or
    1%
    3259.6
    1% 3802.866667
    6%
    32596
    2% 11951.86667
    66321.08333
    801,858.58
    11%
    88,204.44
    890,063.03
    35.60

    Record Keeping
    Inventory insurance
    Invent handling
    Pilferage, damage etc
    Interest
    Pretax
    Tax
    Net

    2%
    14710.75
    1%
    3259.6
    6%
    32596
    2% 11951.8666667
    62518.2166667
    11%
    87,786.13
    885,841.85
    0.7% 6200.8929185
    892,042.7

    798,055.72

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