Specialty Packaging Corporation

The total cost in Cell B35 consists of the following components for each quarter:

Extruders
Regular time: Based on number of active extruders (B22:B33)
Overtime: Based on overtime production (C22:C33)
Layoff: Based on extruders idled (D22:D33)
Hire: Based on extruders activated (E22:E33)

Thermoforming
Regular time: Based on number of active presses (I22:I33)
Overtime: Based on overtime production (J22:J33)
Layoff: Based on presses idled (K22:K33)
Hire: Based on presses activated (L22:L33)

Other
Subcontract: Based on quantity subcontracted (F22:F33)
Private inventory: Based on amount leased and quantity stored in private warehouse (G22:G33)
Public inventory: Based on quantity stored in public warehouse (H22:H33)

  

Copyright 2001, Sunil Chopra