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Outputs produced yearly

Items
Weekly Production
1st
2nd
Pattern Glass
18
1
Paper Weights
10
0
Wrapped Tumblers
30
2
Vases
7
1
Total
65
4

Total Annual Revenue


Item
Pattern Glass
Paper Weights
Wrapped Tumblers
Vases
Total Annual Revenue

Unit Price
9
15
8
25

Item
Office Supplies
Hand Tools/Manufacturing Supplies
part time labor
Other Operating Costs
Truck
Furnace gas
Depreciation on Furnace (2 Years)
Depreciation on Equipment (8 Years)
Depreciation on Truck (5 Years)
Depreciation on Gas Tanks (8 Years)
Salary
Total
Revenue
Less: COGS
21.42*40
Income Before OPEX
Less: OPEX
Net Loss

Monthly production
total
19
10
32
8
69

76
40
128
32
276

# Units
760
400
1280
320

Cost / Month Months


25
150
100
640
205
1000
208
31
142
4
2083
4588

10
10
10
12
12
10
12
12
12
12
12

31,080
-857
30,223
-52506
-22,283

to see if mr. giberson used his time efficiently or not


Item
units
hot time
mins/unit total mins.
Pattern Glass
19
15
Paper Weights
10
15
Wrapped Tumblers
32
15
Vases
8
25

cold time
min/unit total mins.
285
3
57
150
15
150
480
3
96
200
5
40

Total

1115

hot time
1115/60
cold time
343/60
hot time capacity =
unused hot time capacity
efficiency

343

18.58 hours
5.71 hours
30 hours melting hours + blowing hours
11.42
62%

Annual Variable Cost


Variable Cost
Raw Materials
(21.42*4)
Office Supplies
Hand tools and manufacturing supplies
part time labor
Furnace Gas
total annual variable cost

(24+6)
(30-18.58)
(18.58/30)

Cost/Month
months
total
85.68
10
856.8
25
10
250
150
10
1500
100
10
1000
1000
10
10000
13606.8

Cost Per Pound


Pattern Glass
Paper Weights
Wrapped Tumblers
Vases

weight/ unit
0.5
0.9
0.5
0.6

total annual usage

units

weekly units used


19
9.5
10
9
32
16
8
4.8
39.3

39.3*40 = 1572

contribution margin per unit


items
unit price weight
Pattern Glass
9
Paper Weights
15
Wrapped Tumblers
8
Vases
25

per unit
0.5
0.9
0.5
0.6

fixed cost per unit = opex


52506

cost per pound


8.27
8.27
8.27
8.27

variable cost /
-13606.8
38899.2

fixed cost per unit

14.0939130434783

revenue per unit


items
Pattern Glass
Paper Weights

unit price weight per unit


9
0.5
15
0.9

units per yr
2760

cost per pound


8.27
8.27

Wrapped Tumblers
Vases

8
25

0.5
0.6

additional vase production


hot time capacity in hours
let us have a capacity of

increasing profit
items
Pattern Glass
Paper Weights
Wrapped Tumblers
Vases

8.27
8.27

avaliable for use


30
90%
27

-18.58

price

8.42

annual volume
21
22
21
25

760
400
1280
1120

total sales
less: Variable cost
contribution margin
less: operating expense
total revenue

items
Pattern Glass
Paper Weights
Wrapped Tumblers
Vases

unit price weight


21
22
21
25

per unit
0.5
0.9
0.5
0.6

cost per pound


8.27
8.27
8.27
8.27

fixed cost/ contribution margin


items
Pattern Glass
Paper Weights
Wrapped Tumblers
Vases

4588
4588
4588
4588

16.865
14.557
16.865
20.038

breakeven point
272.042691965609
315.174829978704
272.042691965609
228.964966563529

Annual Production
760
400
1280
320
2760

Sales
6840
6000
10240
8000
31,080
Annual
250
1500
1000
7680
2460
10000
2496
372
1704
48
24996
52506

(24+6)
(30-18.58)
(18.58/30)

total annual usage total cost per punds


1572
0.545038167938931
1572
0.159033078880407
1572
0.954198473282443
1572
0.636132315521629
1572
6.36132315521629
8.27

variable cost
4.135
7.443
4.135
4.962

contribution margin
4.865
7.557
3.865
20.038

variable cost
4.135
7.443

fixed cost
14.09
14.09

total cost
18.225
21.533

revenue/ unit
-9.225
-6.533

4.135
4.962

14.09
14.09

18.225
19.052

to compute for the no. of vases that can be produced


8.42*60 mins/25= 20 vases

total sales
15960
8800
26880
28000
79640
-857
78783
-52506
26277

variable cost
4.135
7.443
4.135
4.962

even point

42691965609
74829978704
42691965609
64966563529

contribution margin
16.865
14.557
16.865
20.038

-10.225
5.948