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    MOH Drivers: Connecting It To The Number of Units Produced

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    Zidan Zaif
    The document provides a list of direct materials, their units, unit costs, and totals for a furniture manufacturing project. It includes items like laminated boards, mirrors, lights, drawers, and hardware. Direct labor costs are also included, showing 12 workers at 40 BDT per hour each. The summary provides high-level information on direct materials and labor costs without extensive detail from the document.

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    MOH Drivers: Connecting It To The Number of Units Produced

    Uploaded by

    Zidan Zaif
    15 views9 pages
    The document provides a list of direct materials, their units, unit costs, and totals for a furniture manufacturing project. It includes items like laminated boards, mirrors, lights, drawers, and hardware. Direct labor costs are also included, showing 12 workers at 40 BDT per hour each. The summary provides high-level information on direct materials and labor costs without extensive detail from the document.

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    Original Title

    Vlen V1.1

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    The document provides a list of direct materials, their units, unit costs, and totals for a furniture manufacturing project. It includes items like laminated boards, mirrors, lights, drawers, and hardware. Direct labor costs are also included, showing 12 workers at 40 BDT per hour each. The summary provides high-level information on direct materials and labor costs without extensive detail from the document.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    Download as xlsx, pdf, or txt
    15 views9 pages

    MOH Drivers: Connecting It To The Number of Units Produced

    Uploaded by

    Zidan Zaif
    The document provides a list of direct materials, their units, unit costs, and totals for a furniture manufacturing project. It includes items like laminated boards, mirrors, lights, drawers, and hardware. Direct labor costs are also included, showing 12 workers at 40 BDT per hour each. The summary provides high-level information on direct materials and labor costs without extensive detail from the document.

    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 9

    Direct Materials Units BDT/unit Total Comment

    Laminated Super Board 2.5 1500 3750


    - Canadian oak/garjan 2.5 3200 0
    Polish(canadian oak) 1 6000 0
    - Lacor polish(premium) 1 8000 0
    Chinese Mirror 10.8 80 864 Mirror size is Length-3ft,Width-3ft 6inch. Total Sq fee
    3 watt bulbs 15 75 1125
    Drawer channel/sliders 10 125 1250 5 drawers: 5 pairs each BDT 250
    Drawer Knobs- silver 5 45 225
    - Drawer Knobs- crystal 5 120 0
    3mm plywood-PVC board 1 1500 1500 PVC white & waterproof. Length-8ft, Width 4ft. Some
    Electric workbox 1 1500 1500
    Srews & nails 32 0.5 16
    10230

    Direct Labor Units BDT/unit Total Comment


    Workers 12 40 480 Daily 15 hrs work & paid BDT 600 per day

    Example Connecting it to the number of units


    MOH Drivers per unit cost units Total
    Rent expense-facility per square feet 20.833333333 2400 50000
    Storage cost- warehouse no of units/Per sq feet 28.571428571 1400 40000
    Utility Expenses ??
    Wires-coils no of units
    Inspection & Processing no of inspection/no of units/inspec hrs

    Supervison direct labour hrs


    Order costs no of orders
    Maintainence of equip machine hours
    Dep machine hours
    Polish materials no of units
    Equipments machine hours
    Circular Saw
    Jigsaw
    Sander
    Hammers,Mallet
    Extra nails & screws
    Saw
    Drill
    Tape 2
    MISC pencil/markers 5
    MISC
    Glue no of units 40 10 400
    Width-3ft 6inch. Total Sq feet 10.8

    Length-8ft, Width 4ft. Some are wasted in cutting process.

    40

    BDT 600 per day

    ng it to the number of units produced


    Depatments
    Support driver Support
    Admin salary DL hrs HR dept
    R&D and Design cost allocated basis FIXED IT dept
    Dep-office equip admin hrs R&D dept
    Office Supplies admin hrs
    Website maintainenno of orders
    Website hositing fixed
    Internet fixed
    Selling
    Mkt % of rev
    Distribution no of units sold
    Survey % of mkt cost
    customer support working hrs
    Dep-vans miles driven
    Depatments
    Ops
    no of employees/hrs Production Dept
    processing time Sales Dept
    no of hrs Procurement Dept
    Capex Machines

    Equipments (cost per piece)


    Circular Saw 3,300৳
    Jigsaw 900৳
    Cordless Drills 1,600৳
    Stud funder 600৳
    Sanders 2,400৳

    Furniture
    Work stations 10,000৳
    Tables 3,000৳
    Chairs 1,000৳
    Vans
    Truck 26 lakhs

    Taxes?

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