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Superior Data Sheet

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Submitted By ferdiaza
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Exhibit 2: Superior Manufacturing Company case, Exhibit 2 (000s) Product 101 Product 102 Product 103 Total Classification Totals $/Cwt Totals $/Cwt Totals $/Cwt Direct Indirect Allocation basis
Rent 1,872 0.88 1570 1.52 1,882 1.91 5,324 X Cubic space
Property taxes 621 0.29 503 0.49 401 0.41 1,525 X Area
Property insurance 524 0.25 405 0.39 534 0.54 1,463 X Value of equipment
Compensation insurance 836 0.39 439 0.43 458 0.46 1,733 X Direct labor ($)
Direct labor 12,937 6.07 6107 5.93 6,879 6.97 25,923 X
Indirect labor 4,413 2.07 2124 2.06 2,309 2.34 8,846 X Direct labor ($)
Power 220 0.10 251 0.24 302 0.31 773 X Machine horsepower
Light and heat 158 0.07 130 0.13 106 0.11 394 X Area
Building service 109 0.05 82 0.08 75 0.08 266 X Area
Materials 7,641 3.58 4716 4.58 4,851 4.92 17,208 X
Supplies 525 0.25 485 0.47 350 0.35 1,360 X
Repairs 184 0.09 150 0.15 104 0.11 438 X
Total 30,040 14.09 16,962 16.47 18,251 18.49 65,253
Selling expenses 9,100 4.27 4582 4.45 4701 4.76 18,383 X $ Value of sales
General administration 3,451 1.62 1300 1.26 1783 1.81 6,534 X $ Value of sales
Depreciation 5,659 2.65 4274 4.15 3658 3.71 13,591 X Value of equipment
Interest 524 0.25 409 0.40 539 0.55 1,472 X Value of equipment
Total costs 48,774 22.88 27,527 26.73 28,932 29.31 105,233
Less other income 101 0.05 53 0.05 51 0.05 205 X $ Value of sales
Net of total costs and other income** 48,673 22.83 27,474 26.68 28,881 29.26 105,028
Sales revenue [net] $51,672 $24.23 $25,996 $25.25 $26,670 $27.02 $104,338
Net income from operations 2,999 1.41 (1,478) (1.44)

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