Costing of 100 units of CS-29 carburetors

First Revised
Proposa Proposa
l Total l Total
Departments Hrs % Rate Rate
Casting/Stamping 21 17% 52.97 1,112 53.12 1,116
Grinding 12 10% 48.14 578 46.75 561
Machining 58 46% 87.52 5,076 86.5 5,017
Assembly 35 28% 40.19 1,407 39.14 1,370
Total Proposed Method 126 8,173 8,063
Total present method 126 55.96 7,051 55.96 7,051

Difference 1,122 1,012

Costing of spares part for inventory

First Revised
Proposa Proposa
l Total l Total
Departments Hrs % Rate Rate
Casting/Stamping 304 18% 52.97 16,103 53.12 16,148
Grinding 270 16% 48.14 12,998 46.75 12,623
Machining 1115 66% 87.52 97,585 86.5 96,448
Assembly 0% 0 39.14 0
Total Proposed Method 1689 126,685 125,218
Total present method 1689 55.96 94,516 55.96 94,516

Difference 32,169 30,702

Costing of work for other divisions

First Revised
Proposal Total Proposal Total
Departments Hrs % Rate Rate
Casting/Stamping 674 40% 52.97 35,702 53.12 35,803
Grinding 540 32% 48.14 25,996 46.75 25,245
Machining 2158 128% 87.52 188,868 86.5 186,667
Assembly 0% 0 39.14 0
Total Proposed Method 3372 250,566 247,715
Total present method 3372 55.96 188,697 55.96 188,697
Difference 61,868 59,018