Financial Accounting > Report > GLO-BUS Decisions & Reports Year 8 Entire COR Report, Complete solution guide (All)
ASSEMBLY AND FACILITY OPERATIONS Year 8 AC Camera Image Sensor Components and Features LCD Display Screen Image Quality Photo Modes Camera Housing $000s $ / Unit 6,116 9.90 6,116 9.90 7,951... 12.87 5,505 8.91 9,885 16.00 UAV Drone Built-In Camera Components and Features GPS / WiFi / Bluetooth $000s 30,227 7,044 Battery Pack 21,132 Rotors/Performance/Controller 17,328 Body Frame Construction 6,339 $ / Unit 212.42 49.50 148.50 121.77 44.55 Editing / Sharing Included Accessories Extra Performance Features 9,885 12,356 8,477 16.00 20.00 13.72 Obstacle Sensors Camera Stabilization Device Extra Performance Features 12,961 2,536 12,552 91.08 17.82 88.21 Total Cost of Components and Features Assembly Regular-Time Labor 66,291 18,996 107.30 30.75 Total Cost of Components and Features Assembly Regular-Time Labor 110,119 7,652 773.85 53.77 Labor Overtime Labor Costs PAT Training 1,5050 0.00 2.44 Labor Costs Overtime PAT Training Labor 6660 0.00 4.68 Total Cost of Labor and Training 3,506 33.18 Total Cost of Labor and Training 8,318 58.45 Product R&D Expenditures 6,000 9.71 Product R&D Expenditures 12,000 84.33 Allowance for Warranty Repairs (18.6% claims) 5,745 9.30 Allowance for Warranty Repairs (20.0% claims) 8,550 60.08 Plant Operations and Maintenance 12,800 20.72 Plant Operations and Maintenance 9,760 68.59 Depreciation of Plant and Equipment 8,063 13.05 Depreciation of Plant and Equipment 5,513 38.74 Total Camera Production/Assembly Cost 119,400 193.27 Total Drone Production/Assembly Cost 154,260 1,084.05 Copyright © 2017 GLO-BUS Software, Inc. Page 2 UAV Drone Production Units Assembled (000s) Product Attributes Regular-Time 142.3 Extra Performance Features 5 Overtime 0.0 Number of Models 3 Total 142.3 P/Q Rating 5.1 Product R&D Expenditures in Year 8 ($000s) $ 12,000 Cumulative Product R&D Expenditures ($000s) $ 63,000 UAV Drone Assembly Facility Space Available for Workstations (at end of Year 7) 110 spaces New Spaces Added (facility expansion at begin. of Y8) 0 Space Available for Drone Workstations (in Year 8) 110 spaces Installed Workstations (at end of Year 7) 110 workstations New workstations Added (at beginning of Y8) 0 Total Installed Workstations (available for use in Y8) 110 workstations Investment in UAV Drone Facility ($000s) Beginning New Year 8 Gross Year 8 Facilities Investment Investment Investment Plant Facility $ 97,750 $ 1,500 $ 99,250 Workstations 11,000 0 11,000 Robotics Upgrade 0 0 0 Total (Gross) Investment in UAV Drone Facilities $ 110,250 – Accumulated Depreciation (at the end of Year 7) 20,751 – Current-Year Depreciation (5% of gross investment) 5,513 Net Investment in UAV Drone Facilities $ 83,986 UAV Drone Work Force Statistics Year 8 $ Per Decisions Worker Base Wage Per PAT Member +2% $ 23,347 Incentive Bonus (to reduce warranty claims) $5.00 / unit 2,349 Attendance Bonus (for perfect attendance) $1,000 / worker 1,000 Fringe Benefit Package $6,000 / worker 6,000 Total Compensation (annual pay per worker) $ 32,696 Best Practices / Productivity Improvement Training ($/PAT) $ 9,000 PAT Productivity (units assembled per PAT per year) 1,940 Number of PATs Employed (for AC camera assembly) 74 × Number of Workers Per PATs (no robotics upgrade) × 4 Total Number of Workers Employed 296 UAV Drone Production and Assembly Costs AC Camera Production Units Assembled (000s) Product Attributes Regular-Time 617.8 Extra Performance Features 4 Overtime 0.0 Number of Models 5 Total 617.8 P/Q Rating 5.2 Product R&D Expenditures in Year 8 ($000s) $ 6,000 Cumulative Product R&D Expenditures ($000s) $ 69,000 AC Camera Assembly Facility Space Available for Workstations (at end of Year 7) 300 spaces New Spaces Added (facility expansion at begin. of Y8) 0 Space Available for ACC Workstations (in Year 8) 300 spaces Installed Workstations (at end of Year 7) 300 workstations New workstations Added (at beginning of Y8) 0 Total Installed Workstations (available for use in Y8) 300 workstations Investment in AC Camera Facility ($000s) Beginning New Year 8 Gross Year 8 Facilities Investment Investment Investment Plant Facility $ 127,750 $ 1,500 $ 129,250 Workstations 32,000 0 32,000 Robotics Upgrade 0 0 0 Total (Gross) Investment in AC Camera Facilities $ 161,250 – Accumulated Depreciation (at the end of Year 7) 53,351 – Current-Year Depreciation (5% of gross investment) 8,063 Net Investment in AC Camera Facilities $ 99,836 AC Camera Work Force Statistics Year 8 $ Per Decisions Worker Base Wage Per PAT Member +2% $ 21,648 Incentive Bonus (to reduce warranty claims) $2.50 / unit 2,044 Attendance Bonus (for perfect attendance) $1,000 / worker 1,000 Fringe Benefit Package $2,000 / worker 2,000 Total Compensation (annual pay per worker) $ 26,692 Best Practices / Productivity Improvement Training ($/PAT) $ 8,500 PAT Productivity (units assembled per PAT per year) 3,506 Number of PATs Employed (for AC camera assembly) 177 × Number of Workers Per PATs (no robotics upgrade) × 4 Total Number of Workers Employed 708 AC Camera Production and Assembly Costs [Show More]
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