EXERCISE 3 SANIX – OVH PROCESSING UNIT Type of resource Unitary cost Use Cost in the period [€] Supervisors 50 300 h 15.000 €/h Maintenance 50 160 h 8.000 €/h technicians Energy 20.000 20.000 €/month Depreciation 50.000 50.000 €/month total OVH 93.000 Allocation Base: direct labor 700 [h] * 20 = 14.000 [€/h] [€] Coefficient (K) K = 93.000 / 14.000 = 6,64 Therefore: OH (001) = KL * 250 * 20 = 33.200 [€] OH (002) = KL * 400 * 20 = 53.150 [€] OH (003) = KL * 50 * 20 = 6.650 [€] OVH FINISHING UNIT Type of resource Unitary cost Use Cost in the period [mln] Supervisors 50 700 h 35.000 €/h Maintenance 50 40 h 2.000 €/h technicians Energy 8.000 8.000 €/month Depreciation 18.000 18.000 €/month total OVH 63.000 Allocation Base: direct labor 4500 [h] * 20 = 90.000 [€/h] [€] Coefficient (K) K = 63.000 / 90.000 = 0,7 Therefore OH (001) = KF * 1500 * 20 = 21.000 [€]
EXERCISE 3 – SANIX OVH PROCESSING UNIT Type of resource Unitary cost Use Cost in the period [€] Supervisors 50 €/h 300 h 15.000 Maintenance technicians 50 €/h 160 h 8.000 Energy 20.000 €/month 20.000 Depreciation 50.000 €/month 50.000 total OVH 93.000 Allocation Base: direct labor 700 [h] * 20 [€/h] = 14.000 [€] Coefficient (K) K = 93.000 / 14.000 = 6,64 Therefore: OH (001) = KL * 250 * 20 = 33.200 [€] OH (002) = KL * 400 * 20 = 53.150 [€] OH (003) = KL * 50 * 20 = 6.650 [€] OVH FINISHING UNIT Type of resource Unitary cost Use Cost in the period [mln] Supervisors 50 €/h 700 h 35.000 Maintenance technicians 50 €/h 40 h 2.000 Energy 8.000 €/month 8.000 Depreciation 18.000 €/month 18.000 total OVH 63.000 Allocation Base: direct labor 4500 [h] * 20 [€/h] = 90.000 [€] Coefficient (K) K = 63.000 / 90.000 = 0,7 Therefore OH (001) = KF * 1500 * 20 = 21.000 [€]