1、TABLE OF CONTENTS:TABLE OF CONTENTS:Burden PresentationMATERIALLABORBURDENMARKUPSDirect IndirectFringeManufacturingOverheadMRO LaborEnd Item ScrapSG&AProfitRaw MaterialPurchased PartsED&TTOTALLABORTOTAL MFG.COST0-0.7%VariesVariesVaries TOTALESTIMATED PC.PRICE Activity Based CostingLABORDIRECT LABOR
2、CATEGORIES Labor Group CodesAGeneral ManufacturingCForgingDElectrical/ElectronicsERubber/PlasticsGTextile FabricationHWiringJAir Bag(Special Studied)KBody in WhiteMAutomotive StampingPNon-Ferrous FoundryTTool and DieCode DescriptionCode DescriptionSkill Factor CodesA Low Skill Level C High Skill Lev
3、elB Medium Skill LevelS Special StudiedAA General Manufacturing/Low SkillEB Rubber Fabrication/Medium SkillKC Body in White Fab./High Skill Examples:Activity Based Costing LABOR DIRECT LABOREquipment and ToolingBuildingEquipment and ToolingBuildingLabor GroupDirect Labor12.56 13.95 15.35Indirect Lab
4、or 6.91 7.67 8.44Fringe Benefit 9.93 11.03 12.13 MRO Labor .96 .96 .96General ManufacturingAAABACTotal Labor Rate/hour 30.36 33.61 36.88(MRO Labor remains constant becauseit is based on Machine&Floorspace,notDirect Labor wage)Equipment and ToolingEquipment and ToolingBuildingBuildingBuildingSUMMARY;FORMULAS;
