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ExtFactorySimulation-Q5

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21 views15 pages

ExtFactorySimulation-Q5

Uploaded by

bullfinch2
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as XLSX, PDF, TXT or read online on Scribd
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Projected demand per quarter

Replenishment Target Production


Brand Produce
Point Point Priority
Seagull Office Yes 2 20 3
Seagull Power Yes 25 50 2
Seagull Worker Yes 45 100 1
End of Worksheet
Previous Demand Projected Demand Average Cost Selling Price
515 0 1,433 3,163
274 0 1,613 4,825
1,085 0 1,419 3,075
Operating Capacity
Item
Fixed capacity
Operating capacity
Effective operating capacity after adjustment for worker productivity
Effective operating capacity needed for demand projection
End of Worksheet
Units/Day Units/Quarter
50 3,250
25 1,625
23 1,495
0 0
Projected worker productivity
Projected worker productivity
Production Control System
End of Worksheet
90
Manual (default): 8 hours = 1 day / setup cost 0 / quarterly expense 0
Inventory Position - Number of Units
Starting Units Available Net
Brand
Inventory Produced Inventory Demand
Seagull Office 0 46 46 0
Seagull Power 0 46 46 0
Seagull Worker 2 112 114 0
Total 2 204 206 0
End of Worksheet
Units Lost Sales Due Ending
Sold to Stock-Outs Inventory
0 0 46
0 0 46
0 0 114
0 0 206
Production Costs per Unit
Units Direct + Direct + Total
Brand + Changeover
Produced Materials Labor Overhead
Seagull Office 46 685 165 161 423
Seagull Power 46 1,288 165 161 0
Seagull Worker 112 902 165 161 192
End of Worksheet
= Production
Average
1,433
1,613
1,419
Inventory Position - Cost / Unit
Starting Inventory Production
Brand
Average Cost / Unit Average Cost / Unit
Seagull Office 1,817 1,433
Seagull Power 5,059 1,613
Seagull Worker 1,397 1,419
End of Worksheet
Average Costs per Ending Inventory
Unit of Goods Sold Average Costs / Unit
1,433 1,433
1,613 1,613
1,419 1,419
Changeover Costs
Added Time Lost Capacity Direct Changeover
Brand Overhead
(Days) (Units) Labor Specific Costs
Seagull Office 2.0 46 7,385 7,568 4,500
Seagull Power 0.0 0 0 0 0
Seagull Worker 2.1 49 7,866 8,061 5,580
End of Worksheet
Changeover
Cost/Unit
423
0
192
Allocation of Total Manufacturing Overhead
Production Overhead
Operating overhead 159,900
Costs to change operating capacity 80,103
Total overhead 240,003
Overhead Charged to Production
Planned operating capacity 1,625
Production worker productivity 90.0
Effective operating capacity 1,495
Effective operating capacity utilized 204
Effective operating capacity utilization 14
Overhead costs charged to production 32,750
Overhead Charged to Changeover
Changeover utilization of capacity 95
Overhead costs charged to production 6
Overhead costs charged to changeover 15,251
Unutilized labor charged to changeover 15,629
Overhead Charged to Excess Capacity
Unutilized operating capacity 1,196
Excess operating capacity 80
Unutilized labor charged to excess operating capacity 192,002
Unutilized labor charged to changeover 196,758
End of Worksheet

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