Case Study

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Customer Order Form

Custom Fabric Ventures
Customer Order Form
Customer: Katie’s Boutique
Order Date: 10/2/2012
Order Due Date: 10/15/2012
Description: Model Number: Quantity Unit Sales Price Total
Black & White Handbag BW14923 7 $75 $525

Estimated Annual Costs

Type of Cost Estimated total cost for the year
Selling and Administrative salaries and expenses $ 210,000
Direct Labor (Estimated 40,000 DL hours @ average wage rate of $12 per hour)
Indirect plant labor $ 40,000
Plant utilities $ 50,000
Purchases of direct materials $ 1,400,000
Lease and property taxes on the plant $ 120,000
Marketing expenses $ 30,000
Depreciation on production equipment (equipment originally costing $700,000 three year ago is being depreciated over a 5 year useful life using straight-line depreciation. No salvage value is expected.)
Indirect materials to be used in the plant $ 20,000

Bill of Materials

BILL OF MATERIALS
JOB 114
Model: BW14923
Number of units:
Part Number Description Quantity needed per unit Total Quantity Needed
BWFF Black and White Floral Fabric 0.50 yards
BWCheck Black and White Checkered Fabric 0.75 yards
BFringe Black Fringe Trim 1.00 yards
BStrap Black shoulder strapping 1.75 yards
PlCan Plastic Canvas 0.25 sheets
Int4 Interfacing: Level 4 sturdiness rating 0.50 yards

Production Schedule

Production Schedule
For the month of October
Job Model Number Stock or Customer Quantity Scheduled Scheduled End date
Start Date
111 Headbands - HB246 Perreth 200 10/1 10/3
112 14 inch pillows- P14 Slothower 30 10/4 10/5
113 Draperies- GB159 Stock 80 10/6 10/9
114 Black & White BW14923 Katie’s & Stock

Raw Materials Records

Raw Materials Record
Item No. BWFF Description: Black and White Floral Fabric
Received Used Balance
Date Units (yards) Cost Total Requisition Units (yards) Cost Total Units (yards) Cost Total
Number
1-Oct 6 $6.00 $ 36.00
Raw Materials Record
Item No. BWCheck Description: Black & White Checkered Fabric
Received Used Balance
Date Units (yards) Cost Total Requisition Units (yards) Cost Total Units (yards) Cost Total
Number
1-Oct 20 $8.00 $160.00
3-Oct #6784 12 $8.00 $96.00 8 $8.00 $64.00
Raw Materials Record
Item No. BFringe Description: Black Fringe Trim
Received Used Balance
Date Units (yards) Cost Total Requisition Units (yards) Cost Total Units (yards) Cost Total
Number
1-Oct 3 $3.00 $9.00
2-Oct 60 $3.00 $180.00 63 $3.00 $189.00
Raw Materials Record
Item No. BStrap Description: Black Shoulder Strapping
Received Used Balance
Date Units (yards) Cost Total Requisition Units (yards) Cost Total Units (yards) Cost Total
Number
1-Oct 0 $0.00
Raw Materials Record
Item No. PlCan Description: Plastic Canvas Sheets
Received Used Balance
Date Units (sheets) Cost Total Requisition Units (sheets) Cost Total Units (sheets) Cost Total
Number
1-Oct 25 $0.90 $22.50
Raw Materials Record
Item No. Int4 Description: Interfacing- level 4
Received Used Balance
Date Units (yards) Cost Total Requisition Units (yards) Cost Total Units (yards) Cost Total
Number
1-Oct 50 $4.00 $200.00
4-Oct #6785 48 $4.00 $192.00 2 $4.00 $8.00

Suppliers

JoAnne Fabrics- Commercial Division
Part Number Name Price per yard
GrFlor Green Floral $6.50
FF620 Funky Floral $3.25
J293 Jacobean $12.00
DB524 Denim Block $8.50
RD590 Razzle Dazzle $3.50
Atone Aqua Tone $2.75
BWCheck Black & White Check $7.00
GrSwirl Green Swirel $9.50
PlCan Plastic Canvas $1.00
Int4 Interfacing- level 4 $4.00
Int 5 Interfacing –level 5 $4.50
RRHPink Rik Rak- Hot Pink $2.75
BBead Black Beads $5.75
BFringe Black Fringe $3.00
OGStrap Olive Green Strapping $2.50
BStrap Black Shoulder Strapping $2.00
Hancack Fabrics- Commercial Division
Part Number Name Price per yard
CPlaid Country Plaid $7.50
BWCheck Black &White Check $9.00
FF620` Funky Floral $3.50
DB524 Denim Block $8.75
BWFF Black & White Floral $6.00
RD590 Razzle Dazzle $4.25
Atone Aqua Tone $3.25
Contsph Contemporary Spheres $4.75
WS269 Wavy Stripe $5.50
PlCan Plastic Canvas $1.00
Int4 Interfacing- level 4 $5.00
Int 5 Interfacing –level 5 $4.75
RRHPink Rik Rak- Hot Pink $3.00
BBead Black Beads $6.00
STB Scalloped Trim $5.50
OGStrap Olive Green Strapping $2.75

Purchase Order- #1

Purchase Order
Supplier:
Date ordered: 10/3
Date needed by:
Item Number Quantity Cost per yard Total Cost
TOTAL $

Purchase Order- #2

Purchase Order
Supplier:
Date ordered: 10/3
Date needed by:
Item Number Quantity Cost per yard Total Cost
TOTAL $

Materials Requisition

Materials Requisition
Number: #6786
Date:
Job:
Part number Description Quantity Needed Unit Cost Total Cost
BWFF Black and White Floral Fabric
BWCheck Black and White Checkered Fabric
BFringe Black Fringe Trim
BStrap Black Shoulder Strapping
PlCan Plastic Canvas
Int4 Interfacing: Level 4 rating
Total

Job Cost Record

Job Cost Record
Job Number: ______
Customer or Stock: ____________
Job description: ____________________________________
Date Started: _______ Date Completed: _________
Quantity:________
Manufacturing Cost Information: Cost Summary
Direct Materials (list Materials Requisition # and cost) $
Direct Labor (list labor time record #, hours, and cost) $
Manufacturing Overhead (show calculation of amount allocated) $
Total Job Cost $
Number of units
Cost per Unit $
Shipping Information:
Date Quantity Units remaining Cost Balance in
shipped Inventory

Labor Time Records

Labor Time Record
Employee: Tyler David Week: 10/8- 10/15
Hourly wage rate: $10 $ 10.00 Record #: 324
Date Job number Start Time End Time Hours Cost
8-Oct 113 8:00 4:00 8 $80
9-Oct 113 12:00 5:00 5 $50
10-Oct 114 8:00 4:00 8 $80
11-Oct 114 8:00 4:00 8 $80
12-Oct 115 9:00 1:00 4 $40
Labor Time Record
Employee: Eli Kunde Week: 10/8- 10/15
Hourly wage rate: $15 $ 15.00 Record #: 325
Date Job number Start Time End Time Hours Cost
8-Oct 112 8:00 11:00 3 $45
9-Oct 113 10:00 2:00 4 $60
10-Oct 114 8:00 4:00 8 $120
11-Oct 114 8:00 2:00 6 $90
12-Oct 115 9:00 4:00 7 $105
Labor Time Record
Employee: Stephanie Berg Week: 10/8- 10/15
Hourly wage rate: $12 $ 12.00 Record #: 326
Date Job number Start Time End Time Hours Cost
8-Oct 112 8:00 2:00 6 $72
9-Oct 113 12:00 5:00 5 $60
10-Oct 114 8:00 1:00 5 $60
11-Oct 114 8:00 4:00 8 $96
12-Oct 115 9:00 1:00 4 $48
Labor Time Record
Employee: Pam Braun Week: 10/8- 10/15
Hourly wage rate: $18 $ 18.00 Record #: 327
Date Job number Start Time End Time Hours Cost
8-Oct 112 8:00 11:00 3 $54
9-Oct 113 9:00 3:00 6 $108
10-Oct 114 8:00 4:00 8 $144
11-Oct 114 8:00 12:00 4 $72
12-Oct 115 9:00 1:00 4 $72