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100000135267
Deregistered (Yes/No)
No
Facility Name
City
Belvidere
State
IL
Zip Code
61008
3328
County
Boone County
IL16: Illinois 16
Parent Company
Dean Midwest,LLC
Latitude
42.261667
Longitude
-088.836111
5
link to map
1000041613
Submission Type
Submission Date
06/04/2014
40,400
0
40,400
40,400
40,400
31152
06/04/2014
Executive Summary
Executive Summary
FACILITY AND REGULATED SUBSTANCE HANDLED
Midwest Ice Cream Company formerly known as Dean Foods Company/Belvidere, processes Ice Cream
products. The facility utilizes anhydrous ammonia as a refrigerant to maintain proper temperatures for
milk,cream and ice cream within the facility.Anhydrous ammonia is an effective refrigerant that is utilized by
numerous food processing facilities. Ammonia is normally a gas at ambient temperature however, here it is
handled as a gas liquified under pressure. The refigeration system consists of a Control-pressure receiver,
evaporators, Condensers,vessels, compressors,piping and valves.
ACCIDENTAL RELEASE PREVENTION AND EMERGENCY RESPONSE POLICIES
Midwest Ice Cream Company is committed to promotimg Safety for the facility, employees and the
surrounding community.The facility does comply with OSHA's (PSM) Process Safety Management standard
29CFR1910.119, and EPA's (RMP)Risk Management Plan 40CFR part 68. The purpose of these programs is
to ennsure the refrigeration system is operated safely and consistently to prevent releases from the system.
In addition, these programs serve to develop procedures to minimize releases in the event they do occur
and to outline appropriate emergency responses to take in the event of a release.
ACCIDENTAL RELEASE PREVENTION PROGRAM AND CHEMICAL-SPECIFIC PREVENTION STEPS
Midwest Ice Cream Company remains committed to safety for their employees and the community. We have
developed and established numerous programs to prevent accidental releases of Ammonia and to remain in
compliance with the PSM Standard. These programs include: Employee participation, Incident Investigation,
Compliance Audits, Annual Training for employees,Operating Procedures, Process Hazard Analysis(PHA's),
Process Safety Information, Pre-startup Review, Management of Change, Mechanical Integrity, Contractor
Safety and Hot works permits.
EMERGENCY RESPONSE INFORMATION
The facility maintains an Emergency Response Plan that was prepare
d to improve the responsiveness to an emergency situation or Ammonia incident and to increase the
reliability of actions taken during an incident. As an intricate portion of the PSM Program, the plan includes:
Adequate first aid and medical treatment, evacuations, instructions for notification to local,state and federal
agencies and the public.
In the event of an emergency involving the Ammonia system, it is the policy of the facility to request
assistance as necessary from local emergency services, by dialing 911.This action will notify the Belvidere
Police Department, the Belvidere Fire Department and the Local Emergency Planning Commission (LEPC).
Midwest Ice Cream Company is included in the local emergency response planning.
FIVE YEAR ACCIDENT HISTORY
Midwest Ice Cream Company has an excellent record of preventing accidental releases over the past five
years.Due to the stringent release prevention policies, there have been no accidental releases during this
period.
PLANNED CHANGES TO IMPROVE SAFETY
Several Developments and findings have resulted from implementation of the various elements of our
accidental release prevention program. They include, additional Ammonia sensors in the production area,
employee training, expansion of the facility HAZMAT team to include all shifts and evacution drills. We will
continue to operate and maintain the system in accordance with IIAR Guidance and will continue to
implement and follow OSHA PSM program in conjunction with the Risk Management Plan.
Submission - Other Facility Info
Number of Full Time Employees
120
Belvidere
IL
61008
3398
120
No
Yes
Yes
No
10/31/2013
FM Global
No
LEPC Name
8155442105
831891721
RMP Contact
Dale Foltz
Plant Manager
dale_foltz@deanfoods.com
Yes
Predictive Filing
No
No
06/04/2014
Postmark Date
06/04/2014
Anniversary Date
06/04/2019
No
42.261667
Longitude
-088.836111
Valid Lat/Long
Yes
Lat/Long Method
Interpolation - Map
Center of Facility
FRS Latitude
42.2608
FRS Longitude
-88.8361
Number of Processes
Processes
$0
(Facility #1 : Midwest Ice Cream Company, RMP submission #1 : 2014-06-04, process #1 : Ammonia
System)
Process Description
Ammonia System
Program Level
No
40,400
40,400
Process Chemicals
Process Chemical ID
Ammonia (anhydrous)
CAS number
007664417
Chemical Type
Toxic
Process
Chemicals
40,400
No
Process Chemical ID
CAS number
000000000
0
No
100
Physical State
Model Used
EPA's RMP*Comp(TM)
10
1.5
Topography
Urban
No
Yes
No
Yes
Yes
No
100
Physical State
Gas
Model Used
Wind Speed
Topography
Urban
No
Yes
No
Yes
Yes
No
No
No
No
No
No
No
Yes
No
Process
NAICS
NAICS Code
Prevention Program 3
Safety Info Review Date
12/02/2011
05/22/2013
No
No
Yes
No
Yes
No
06/13/2013
Yes
No
Yes
No
No
Yes
Yes
Yes
No
Yes
Yes
Yes
Yes
Yes
No
Yes
Yes
Yes
No
No
Yes
Yes
Yes
Yes
No
No
No
No
Yes
No
Yes
No
No
Yes
No
Yes
No
Yes
No
No
No
Yes
No
No
Yes
No
No
No
No
No
No
No
No
No
No
Yes
06/13/2013
10/17/2013
Yes
Yes
Yes
Yes
Yes
Yes
04/28/2014
04/28/2014
Equipment Tested
Evaporators
09/20/2012
09/20/2012
08/16/2012
11/01/2011
12/01/2011
10/17/2013
10/07/2013
07/29/2013
03/11/2013
No
Prevention Program 3
Chemicals
Yes
Yes
Yes
Yes
Yes
01/08/2014
04/30/2013
8155442740
Yes
Yes
Subject To - CWA
Yes
Subject To - RCRA
No
Subject To - OPA
No
Yes
100000135267
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*END OF REPORT*
This search was done on December 9, 2015. It was compiled from government data last released on
December 31, 2014. The data were obtained from the U.S. EPA's Risk Management System database
(RMP).
EXECUTIVE SUMMARY It is recommended that Jim Peterson use the following outline
for the presentation to the board of directors at Midwest Ice Cream Company. Outline
for Presentation Introduction Identify the problem Analyse Figure 1 and Illustrations
1 - 3 Commend the areas that did well Discuss the corrective actions to consider
Make recommendations Conclude the presentation The following case study provides
Jim Peterson with all the necessary information to make a
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important roles in improving various components of the balance sheet and the income
statement, it is critical that they prepare their budgets in a responsible way. Once
budgets are in place it is necessary to analyse the difference between the actual and
budgeted costs (variance). A variance analysis involves the decomposition of the
variance into the individual factors that caused the variance. Managers need to be able
to understand how to break down and analysis the variances ;this helps
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them determine the proper corrective action. PROBLEM The Midwest Ice Cream
Company is doing many things wrong, and the mistakes they are making are being
covered up by a poorly planned budget. ANALYSIS The overall variance at Midwest Ice
Cream is $71,700F . This is considered a good variance because it means they made
more money than their original budgeted figure. However, the breakdown of this
variance shows quite a different picture, it seems that Midwest under-budgeted their
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while he sinks. In the midst of his ...
sales forecast by 248,037 gallons of ice cream or $117,700F. This figure was slightly
offset by the $(58,000)U operating variance which brings the total number to $71,700F.
When looking at variances it is possible to break them down into their specific areas. In
the analysis of the Midwest Ice Cream Company the variances can be broken into three
broad areas Sales, Operations and Sales Price/Operations. The following variance
analysis lets managers understand why the variances occurred. Sales - Refer
to Appendix A The overall sales variance is $117,700 this number on its own can be
misleading that is why it is necessary to break it down into the specific areas. The sales
variance can be dissected into three areas: industry volume, market share and sales
mix. Industry Volume $167,619F Market Share $(55,259)U Sales Mix $5,339F Total
$117,700F Now that the specific variances have been identified it is easy to understand
what corrective action needs to
Walgreens - A Strategic Analysis
Table of Contents TABLE OF CONTENTS 1 TABLE OF FIGURES 2 THE RETAIL DRUGSTORE INDUSTRY 3 BUSINESS ACTIVITIES 7
INDUSTRY OVERVIEW 7 BACKGROUND 8 MODERN DRUGSTORES 8 CURRENT ORGANIZATION ...
be taken. For example the market share is $(55,259)U, this means that the overall
market share dropped from 50% to 49%. Operation Expenses - Refer to Appendix D
The operation consists of expenses such as manufacturing, delivery, advertising, selling
and administrative. The greatest variance within operations is the unfavourable
manufacturing expense of $(99,000)U. This manufacturing variance can be broken into
fixed and variable costs. Variable Cost Variance $(59,100) Fixed Cost Variance
$(39,900) Total $(99,000) The $(59,000) can
Walgreens-A Strategic Analysis
Table of Contents TABLE OF CONTENTS 1 TABLE OF FIGURES 2 THE RETAIL DRUGSTORE INDUSTRY 3 BUSINESS ACTIVITIES 7
INDUSTRY OVERVIEW 7 BACKGROUND 8 MODERN DRUGSTORES 8 CURRENT ORGANIZATION ...
be broken down into $(80,700)U due to price increase and $21,600F due favourable
usage variance. The $(80,700)U price increase is most likely due to an unforeseen
environmental change which Midwest probably has little control over. The detailed
manufacturing variance analysis allows management the opportunity to make the
proper corrective actions for 1974's budget. Operating - Refer to Appendix C The
operating variance can be found by subtracting the flexible budget income from the
actual income. In the case of
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ffWalgreens - A Strategic Analysis Table of Contents TABLE OF CONTENTS 1 TABLE OF FIGURES 2 THE RETAIL DRUGSTORE
INDUSTRY 3 BUSINESS ACTIVITIES 7 INDUSTRY OVERVIEW 7 BACKGROUND 8 ...
Midwest the operating variance is $(46,000)U, this unfavourable variance is mainly due
to a decrease in sales. The operating variance can be broken down into Gross Margin
and
Midwest a
Case 24-4 Midwest Ice Cream Company (A)
QUESTIONS
Explain in as much detail as possible where all the numbers for Steps 1-4 would come from. (You will need to use
your imagination; the case does not describe all details of the profit planning process.)
We can get the numbers from the companys records and its external environment.
We can use the following from the companys records:
Managements short term and long term plans;
Accounting reports such as financial statements;
Source documents such as official receipts, purchase and sales invoices and vouchers;
Communications/directives from management that affect in one way or another the companys budgeting process;
and
Previous budgets and comparisons with actual performance.
The following factors from the external environment can be used:
Trends in the market where the company operates;
Existing economic conditions and issues;
Competition; and
Environmental factors, such as weather conditions.
Step 1: Establish standards for selling price, variable expenses, and marginal contribution per gallon.
The companys accounting personnel can use current prices and records for determining material costs. These
can be traced trough source documents such as official receipts and invoices.
In the problem, advertising expense has been considered as part of the variable cost because management
decided to have an allowance of 6 cents per gallon for this expense for the actual number of gallons sold.
After the unit variable cost has been developed, this amount is subtracted from the selling price to arrive at
marginal contribution per unit.
Step 2: Sales forecasts
In coming up with a sales projection, consideration should be given to the number of days in a given period, as
well as to the number of Fridays and Mondays, as these are two of the heaviest days and will make a difference in
the sales forecast.
= 1594 + 406
Transfer Price = 2000
? Fiedler failed to see the broken axle which was not included on his estimation
? Moyer sold the car anyway, out of bounds of Fiedlers estimate and the Blue
Book.
? These two managers should absorb the cost they failed to consider and the
service center charges should not be compromised because of these failures.
? So as per the facts of the case, Bianci is charging the used car department 2,000
for the repairs of the old car and we see it deemed fair enough because it was based on
the blue book.
Wholesale after reconditioning 7,100
Market price of repairs -2,000
Trade-in value of unrepaired 5,100
b. In your opinion, how much should the service department be able to charge the
used-car department for the repairs on this trade-in car? Why?
Transfer Price = Outlay Costs + Opportunity Costs
= (Cost of repairs + Cost of axle replacement) + OpC
= 1594 + 406
Transfer Price = 2000
c. Given your responses to a and b, what will be each departments incremental
gross profit on this deal?
Wholesale after reconditioning 7,100
Market price of repairs -2,000
Trade-in value of unrepaired 5,100
NEW USED SERVICE
List price of new car 14,400
Allowance for the used car -6,500