Labour Cost Calculation Per Unit

2017 2018 2019

Tianjin Moraine Tianjin Moraine Tianjin
Monthly Salary 724.64 4400 942.03 3984.2 1224.64
Number of workers 57 63 57 63 57
Total Salary 41304.48 277200 53695.71 251004.6 69804.48
Total Production 19500 14300 20000 16500 20000
Labour Cost per unit 2.11817846 19.3846154 2.6847855 15.2124 3.490224

Total Cost Projection 2017 2018 2019

Tianjin Moraine Tianjin Moraine Tianjin
Raw Materials 13.01 19.9 13.01 19.9 13.01
Labour 2.12 19.38 2.68 15.21 3.49
Electricity 1.55 1.58 1.55 1.58 1.55
Depreciation 1.55 3.17 1.55 3.17 1.55
Other manufacturing costs 0.88 1.73 0.88 1.73 0.88
SG&A 6 8 6 8 6
Packing, Transportation and Invent 15.33 2.13 15.33 2.13 15.33
Total 40.44 55.89 41 51.72 41.81
Difference 15.45 10.72 4.95
2019 2020
Moraine Tianjin Moraine
3607.693 1592.03 3266.766
50 57 50
180384.65 90745.71 163338.3
17600 20000 17600
10.2491278 4.5372855 9.28058523

2019 2020
Moraine Tianjin Moraine
19.9 13.01 19.9
10.25 4.54 9.28
1.58 1.55 1.58
3.17 1.55 3.17
1.73 0.88 1.73
8 6 8
2.13 15.33 2.13
46.76 42.86 45.79
2.93