Description

Formula

Net Quantity per Piece Material

Quantity Required times Alternate Factor divided by (Divisor times (100  Scrap Factor)) divided by Yield %

Material Cost per Piece

Net Quantity times Unit Cost

Net Quantity per Piece Subcontractor

Quantity Required times Alternate Factor divided by Divisor

Subcontract Cost per Piece

Net Quantity times Unit Cost

Total Cost per Piece

Total Labor Cost plus Total Material Cost plus Total Subcontract Cost

Direct Cost per Production Quantity

Production Quantity times (Hours per piece times Direct Rate divided by Pieces per Hour) divided by Yield % plus (Setup Time times Direct Rate)

Overhead Cost per Production Quantity

Direct Cost per Production Quantity times Overhead Factor
