price effect
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PriceSegmentEFFECT OF RECOMMENDATIONS! EVERYTHING UNDER THIS IS SOLUTIONLEGENDSBLACKInputsBLUEFormulaREDClassification of PartsGREENLinks
COSTSDIRECT MATERIALSCOLOR NEGATIVE
: Ano sense ng Tank Capacity?COLOR POSITIVEBLACK AND WHITE
CONVERSION TABLEhrs/film of 10-12 rollP/LiReplenish Rate(converted
to Liters)Peso/FtPesos/rollP/LiReplenish Rate(converted to
Liters)Peso/FtPesos/rollLiter/GallonP/LiNEGATIVE
P/GallonP/LiPOSITIVE
P/GallonTimer450.00Prebath4.50.0050.022522.5Prebath4.50.0040.018180.2641728.22.16621045.41.4265288Filter
Arranger160.00Developer16.50.020.33330Developer9.90.0070.069369.30.2641725.61.47936325.61.4793632Printer80.00Fixer9.50.0150.1425142.5Fixer9.30.0120.1116111.60.2641722.70.71326442.70.7132644Bleach25.50.0070.1785178.5Bleach11.90.0040.047647.6Stabilizer1.10.0040.00444.4Stabilizer0.90.0050.00454.5NEGATIVE
P/GallonReplenish Rate(ft/gal)Gal/ftP/FtP per
roll(replenishment)0.6779677.90.2512512.16621042500.00400.00866484168.66484161.47936324000.00250.0036984083.698408BW
NEGATIVEBW POSITIVE0.713264415000.00070.00047550960.4755096NEGATIVE
P/GallonReplenish Rate(ft/gal)Tank Capacity(converted to
gallons/roll)
: "tank was emptied after each production replenished at the given
rate during the run"
but assumption is the capacity is good for ONE production run so we had to divide the capacity by the number of rolls per production run
Pesos/rollPOSITIVE P/GallonReplenish Rate(ft/gal)Tank
Capacity(gallons)
: "tank was emptied after each production replenished at the given
rate during the
run"Pesos/rollDeveloper2.16621042502.2222222222
: 45 is the average number of rolls processed per
run13.4786424889Prebath1.426528819009.0909090909
: 11 is the average number of rolls processed per
run13.7192482679POSITIVE P/GallonReplenish Rate(ft/gal)Gal/ftP/FtP
per
roll(replenishment)Fixer1.47936324002.22222222226.9858817778Developer1.47936324005.454545454511.76766181821.426528819000.00050.00075080460.7508046316Photo-flo0.713264415000.66666666670.9510192Fixer0.713264415002.72727272732.42077614551.47936324000.00250.0036984083.69840821.415543466727.9076862316
: niremove yung 40 na
multiplier0.713264415000.00070.00047550960.4755096
DIRECT LABORRATES(Per Month)ACTUAL DL Per MonthPersonnelNo.
Stated in Exhibit 10Assumed to be No of personnel per shiftTotal
No. of PersonnelFor 2 Shifts)
: lahat times two, see assumptionMonthly RatesColor PositiveColor
NegativeBW PositiveBW NegativeC+ Total DLC(-) Total DLBW+ Total
DLBW(-) Total DLProcessor Operators8162400/mo plus
overtime24002400240024009600960096009600Chemical Mixers482400/mo
plus overtime24002400240024004800480048004800Timers483500/mo plus
overtime350035001400014000Printers6122400/mo plus
overtime240024001440014400Filter Arranger243000/mo plus
overtime300012000Projectionists242400/mo plus
overtime240024004800480016100480013100480059600144004760014400OVERTIME
(see separate tab)
OVERHEADSalaries of other personnel30,000Color PositiveBW PositiveColor NegativeBW Negative15000Portion for Printing750075000015000Portion for Processing3750375037503750Total OH per department112501125037503750
PERFORMANCE ANALYSISBW NegativeBW PositiveColor NegativeColor Positive0.82%2.74%21.64%74.81%Sales179,081.60601,768.204,753,200.0016,435,200.00Total Sales21969249.8DM-6,274.75-30,558.92-1,342,580.95-1,933,704.00DL-172,800.00-571,200.00-172,800.00-715,200.00Alloc. OH-45,000.00-135,000.00-45,000.00-135,000.00Pretax NI-44,993.15-134,990.723,192,819.0513,651,296.00Segment Margin(w.o OH)6.859.283,237,819.0513786296Total 17,024,131.180.00%0.00%19.02%80.98%
REVENUECOLOR POSITIVEP/footNo of RollsFeet per RollNo of Copies REVENUE31110003990002.41110003792002.2111000333000(average of 10 & 12 rolls)211200per film
Normal Annual Volume (in rolls)7704.00No. of copies per film9No. of rolls per film11Total C+ films77.8181818182
COLOR NEGATIVEP/footNo of RollsFeet per RollNo of Copies REVENUE2.44510001108000(average of 40 & 50 rolls)108000per film2400per roll
Normal Annual Volume (in rolls)1980.50
B/W NEGATIVEP/footNo of RollsFeet per RollNo of Copies REVENUE0.6112451000127504(average of 40 & 50 rolls)27504per film611.20per rollNormal Annual Volume (in rolls)293.00
B/W POSITIVEP/footNo of RollsFeet per RollNo of Copies REVENUE0.54956111000636270.96(average of 10 & 12 rolls)36270.96per film549.56per rollNormal Annual Volume (in rolls)1095.00No. of copies per film6No. of rolls per film11Total BW(-) films16.5909090909
PriceNIEFFECT OF RECOMMENDATIONS! EVERYTHING UNDER THIS IS SOLUTIONLEGENDSBLACKInputsBLUEFormulaREDClassification of PartsGREENLinks
COSTSDIRECT MATERIALSCOLOR NEGATIVE
: Ano sense ng Tank Capacity?COLOR POSITIVEBLACK AND WHITE
CONVERSION TABLEhrs/film of 10-12 rollP/LiReplenish Rate(converted
to Liters)Peso/FtPesos/rollP/LiReplenish Rate(converted to
Liters)Peso/FtPesos/rollLiter/GallonP/LiNEGATIVE
P/GallonP/LiPOSITIVE
P/GallonTimer450.00Prebath4.50.0050.022522.5Prebath4.50.0040.018180.2641728.22.16621045.41.4265288Filter
Arranger160.00Developer16.50.020.33330Developer9.90.0070.069369.30.2641725.61.47936325.61.4793632Printer80.00Fixer9.50.0150.1425142.5Fixer9.30.0120.1116111.60.2641722.70.71326442.70.7132644Bleach25.50.0070.1785178.5Bleach11.90.0040.047647.6Stabilizer1.10.0040.00444.4Stabilizer0.90.0050.00454.5NEGATIVE
P/GallonReplenish Rate(ft/gal)Gal/ftP/FtP per
roll(replenishment)0.6779677.90.2512512.16621042500.00400.00866484168.66484161.47936324000.00250.0036984083.698408BW
NEGATIVEBW POSITIVE0.713264415000.00070.00047550960.4755096NEGATIVE
P/GallonReplenish Rate(ft/gal)Tank Capacity(converted to
gallons/roll)
: "tank was emptied after each production replenished at the given
rate during the run"
but assumption is the capacity is good for ONE production run so we had to divide the capacity by the number of rolls per production run
Pesos/rollPOSITIVE P/GallonReplenish Rate(ft/gal)Tank
Capacity(gallons)
: "tank was emptied after each production replenished at the given
rate during the
run"Pesos/rollDeveloper2.16621042502.2222222222
: 45 is the average number of rolls processed per
run13.4786424889Prebath1.426528819009.0909090909
: 11 is the average number of rolls processed per
run13.7192482679POSITIVE P/GallonReplenish Rate(ft/gal)Gal/ftP/FtP
per
roll(replenishment)Fixer1.47936324002.22222222226.9858817778Developer1.47936324005.454545454511.76766181821.426528819000.00050.00075080460.7508046316Photo-flo0.713264415000.66666666670.9510192Fixer0.713264415002.72727272732.42077614551.47936324000.00250.0036984083.69840821.415543466727.9076862316
: niremove yung 40 na
multiplier0.713264415000.00070.00047550960.4755096
DIRECT LABORRATES(Per Month)ACTUAL DL Per MonthPersonnelNo.
Stated in Exhibit 10Assumed to be No of personnel per shiftTotal
No. of PersonnelFor 2 Shifts)
: lahat times two, see assumptionMonthly RatesColor PositiveColor
NegativeBW PositiveBW NegativeC+ Total DLC(-) Total DLBW+ Total
DLBW(-) Total DLProcessor Operators8162400/mo plus
overtime24002400240024009600960096009600Chemical Mixers482400/mo
plus overtime24002400240024004800480048004800Timers483500/mo plus
overtime350035001400014000Printers6122400/mo plus
overtime240024001440014400Filter Arranger243000/mo plus
overtime300012000Projectionists242400/mo plus
overtime240024004800480016100480013100480059600144004760014400OVERTIME
(see separate tab)
OVERHEADSalaries of other personnel30,000Color PositiveBW PositiveColor NegativeBW Negative15000Portion for Printing750075000015000Portion for Processing3750375037503750Total OH per department112501125037503750
PERFORMANCE ANALYSISBW NegativeBW PositiveColor NegativeColor Positive1.01%3.33%21.46%74.20%Sales224,145.00736,825.504,753,200.0016,435,200.00Total Sales22149370.5DM-6,274.75-30,558.92-1,342,580.95-1,933,704.00DL-172,800.00-571,200.00-172,800.00-715,200.00Alloc. OH-45,000.00-135,000.00-45,000.00-135,000.00Pretax NI70.2566.583,192,819.0513,651,296.00Segment Margin(w.o OH)45,070.25135,066.583,237,819.0513786296Total 17,204,251.880.26%0.79%18.82%80.13%
REVENUECOLOR POSITIVEP/footNo of RollsFeet per RollNo of Copies REVENUE31110003990002.41110003792002.2111000333000(average of 10 & 12 rolls)211200per film
Normal Annual Volume (in rolls)7704.00No. of copies per film9No. of rolls per film11Total C+ films77.8181818182
COLOR NEGATIVEP/footNo of RollsFeet per RollNo of Copies REVENUE2.44510001108000(average of 40 & 50 rolls)108000per film2400per roll
Normal Annual Volume (in rolls)1980.50
B/W NEGATIVEP/footNo of RollsFeet per RollNo of Copies REVENUE0.765451000134425(average of 40 & 50 rolls)34425per film765per rollNormal Annual Volume (in rolls)293.00
B/W POSITIVEP/footNo of RollsFeet per RollNo of Copies REVENUE0.6729111000644411.4(average of 10 & 12 rolls)44411.4per film672.9per rollNormal Annual Volume (in rolls)1095.00No. of copies per film6No. of rolls per film11Total BW(-) films16.5909090909
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