DIVIDING ALL OVERHEADS

Wages
Depreciation
Rent
Others
Total

Job Preparation Scanning Assembly

Output
Quality Control Idle
8000
32000
64000
10000
11000
500
25000
10000
14000
500
2000
2000
8000
4000
1000
1311.47541 5245.902 10491.8033 1639.344
1311.47541
11811.47541 64245.9 92491.8033 29639.34
13811.47541

Labor hours
Floor space in sq. ft.
Overhead Absorption Rate

160
1000

640
1000

1280
4000

200
2000

160
500

74

100

72

148

86

Total
125000
50000
30000
20000
0
225000

6500

2440
15000

Job#
Revenue Materials Gross Margin Job Preparation Scanning Assembly Output
61001
9600
5400
4200
296
3200
3024
1184
61002
9600
3500
6100
222
2400
2736
1184
61003
23000
4500
18500
518
4000
5400
2368
61101
12000
1800
10200
296
1600
2160
592
61102
11000
1500
9500
296
1600
2016
592
61201
11000
1500
9500
296
1600
2304
592
61202
23000
3300
19700
518
3200
4176
1184
61203
22000
3400
18600
444
3400
4608
1184
61204
20000
3200
16800
444
3000
4176
1184
61301
50000
13000
37000
1110
13000
18000
4736
61401
7800
1800
6000
370
1400
2304
592
61402
8000
3100
4900
296
1900
2304
1184
61403
8000
3900
4100
296
2000
2448
592
61404
9000
2100
6900
296
2200
2592
592
61405
9800
2000
7800
296
2000
2592
592
61501
11000
2200
8800
296
2100
2808
592
61502
11000
3600
7400
296
2000
2880
1184
61601
20000
3300
16700
518
2600
4320
1184
61602
2000
600
1400
148
500
720
148
61603
1400
1000
400
148
500
792
296
61701
8000
2100
5900
296
2000
2808
592
61702
10000
2500
7500
296
2000
2952
592
61801
4000
1600
2400
74
500
792
296
61901
2000
1700
300
148
500
864
148
61902
12000
2200
9800
370
1900
3024
592
62001
0
200
-200
74
100
144
148
Total
315200
75000
240200
8658
61200
82944
24124
Overhead Absorption Rate

74

100

72

148

Quality Control Net Profit

602
-4106
688
-1130
688
5526
344
5208
344
4652
516
4192
430
10192
516
8448
688
7308
2580
-2426
344
990
602
-1386
258
-1494
430
790
344
1976
344
2660
602
438
774
7304
86
-202
86
-1422
258
-54
430
1230
86
652
86
-1446
430
3484
86
-752
12642
50632
86

Cumulative Net Cum. Avg. Net

Job#
Revenue Net Profit Avg. Net Profit Profit
Profit
61202
23000
10192
3695
10192
3695
61203
22000
8448
3534
18640
7229
61204
20000
7308
3213
25948
10441
61601
20000
7304
3213
33252
13654
61003
23000
5526
3695
38778
17349
61101
12000
5208
1928
43986
19276
61102
11000
4652
1767
48638
21043
61201
11000
4192
1767
52830
22810
61902
12000
3484
1928
56314
24738
61501
11000
2660
1767
58974
26505
61405
9800
1976
1574
60950
28079
61702
10000
1230
1606
62180
29685
61401
7800
990
1253
63170
30938
61404
9000
790
1446
63960
32384
61801
4000
652
643
64612
33026
61502
11000
438
1767
65050
34793
61701
8000
-54
1285
64996
36079
61602
2000
-202
321
64794
36400
62001
0
-752
0
64042
36400
61002
9600
-1130
1542
62912
37942
61402
8000
-1386
1285
61526
39227
61603
1400
-1422
225
60104
39452
61901
2000
-1446
321
58658
39773
61403
8000
-1494
1285
57164
41058
61301
50000
-2426
8032
54738
49090
61001
9600
-4106
1542
50632
50632
Total
315200
50632
50632

Job#
Cumulative Cum.
Net Profit
Avg. Net Profit
61202
10192 3694.594
61203
18640 7228.553
61204
25948 10441.24
61601
33252 13653.93
61003
38778 17348.53
61101
43986 19276.14
61102
48638 21043.12
61201
52830 22810.1
61902
56314 24737.72
61501
58974 26504.7
61405
60950 28078.91
61702
62180 29685.26
61401
63170 30938.21
61404
63960 32383.92
61801
64612 33026.46
61502
65050 34793.44
61701
64996 36078.51
61602
64794 36399.78
62001
64042 36399.78
61002
62912 37941.87
61402
61526 39226.95
61603
60104 39451.84
61901
58658 39773.11
61403
57164 41058.18
61301
54738 49089.91
61001
50632
50632

70000
60000
50000
40000
30000
20000
10000
0
1 2 3 4 5 6 7 8 9 1011

Cumulative Net Profit

Cum. Avg. Net Profit

1011121314151617181920212223242526

Cumulative Cum.
Net Profit
Avg. Net Profit
10192 3694.594
18640 7228.553
25948 10441.24
33252 13653.93
38778 17348.53
43986 19276.14
48638 21043.12
52830 22810.1
56314 24737.72
58974 26504.7
60950 28078.91
62180 29685.26
63170 30938.21
63960 32383.92
64612 33026.46
65050 34793.44
64996 36078.51
64794 36399.78
64042 36399.78
62912 37941.87
61526 39226.95
60104 39451.84
58658 39773.11
57164 41058.18
54738 49089.91
50632
50632

olo
61202
61203
61204
61601
61003
61101
61102
Cumulative Net 10192
Profit
18640
25948
33252
38778
43986
48638
Cum. Avg. Net
3694.594
Profit
7228.553 10441.24 13653.93 17348.53 19276.14 21043.12

61201
52830
22810.1

Whale Curve Analysis for Color

61501
61405
61702
61401
61404
61801
61502
61701
61602
70000 63170
58974
60950
62180
63960
64612
65050
64996
64794
26504.7 28078.91 29685.26 30938.21 32383.92 33026.46 34793.44 36078.51 36399.78
60000
50000
40000
30000
20000
10000

Job Number

61701

61502

61801

61404

61401

61702

61405

61501

61902

61201

61102

61101

61003

61601

61204

0
61203

61202

61902
56314
24737.72

e Analysis for Colorscope

62001
61002
61402
61603
61901
61403
61301
64042
62912
61526
60104
58658
57164
54738
36399.78 37941.87 39226.95 39451.84 39773.11 41058.18 49089.91

Cumulative Net Profit

61001

61301

61403

61901

61603

61402

61002

62001

61602

61701

Cum. Avg. Net Profit

61001
50632
50632