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Case 4 - Spring Garden Tools

Production

Stage1 Stage 2 Contracted

Product Regular Subcontracted Overtime Regular Overtime Sales

Trowel 1691.95 0.00 10.05 100 0 100!oe 1"19.5# 0.00 0.#6 1#00 0 1#00

Ra$e 1600 0 0 1600 0 1600

S%ovel 9""."" 66.6& 0 11#6.6& 65"."" 100

Total cost' 5#&2.60

Production Costs:

Production

Stage1 Stage 2

Product Regular Subcontracted Overtime Regular Overtime

Trowel 6 &.2 6.2 " ".1

!oe 10 12 10.& 5 5.#Ra$e 9.6 .5 # #."

S%ovel 10 12 10.& 5 5.#

Sheet Steel (sq. ft.) Product Stage Flow

 (vailable' 10000 Trowel 0

)sed' 10000 !oe 0

Ra$e 0

S%ovel 0

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Stage 1 Regular Production:

Process Production (vailable !rs

Stam*ing 500 500

Products +rilling #00 #00

100 01#00 Stage 1 Overtime Production:

1600 Process Production (vailable !rs

100 Stam*ing 1 100

+rilling 16.6& 100

Stage 2 Regular Production:

Process Production (vailable !rs

 (ssembl, 5"6.6& 600

-inis%ing 5"0.6& 550

Pac$aging 500 500

Stage 2 Overtime Production:

Process Production (vailable !rs

 (ssembl, 65."" 100

-inis%ing 65."" 100

Pac$aging 9 100