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Colorscope Solution

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Job# | Revenue | Direct cost | O/H allocated cost | | Profit | Profitability % | | | | | | | | 61001 | 9600 | 5400 | 8332 | | -4132 | -43.0% | 61002 | 9600 | 3500 | 7253 | | -1153 | -12.0% | 61003 | 23000 | 4500 | 13013 | | 5487 | 23.9% | 61101 | 12000 | 1800 | 5007 | | 5193 | 43.3% | 61102 | 11000 | 1500 | 4863 | | 4637 | 42.2% | 61201 | 11000 | 1500 | 5324 | | 4176 | 38.0% | 61202 | 23000 | 3300 | 9537 | | 10163 | 44.2% | 61203 | 22000 | 3400 | 10184 | | 8416 | 38.3% | 61204 | 20000 | 3200 | 9522 | | 7278 | 36.4% | 61301 | 50000 | 13000 | 39554 | | -2554 | -5.1% | 61401 | 7800 | 1800 | 5025 | | 975 | 12.5% | 61402 | 8000 | 3100 | 6305 | | -1405 | -17.6% | 61403 | 8000 | 3900 | 5612 | | -1512 | -18.9% | 61404 | 9000 | 2100 | 6129 | | 771 | 8.6% | 61405 | 9800 | 2000 | 5842 | | 1958 | 20.0% | 61501 | 11000 | 2200 | 6160 | | 2640 | 24.0% | 61502 | 11000 | 3600 | 6983 | | 417 | 3.8% | 61601 | 20000 | 3300 | 9425 | | 7275 | 36.4% | 61602 | 2000 | 600 | 1607 | | -207 | -10.3% | 61603 | 1400 | 1000 | 1827 | | -1427 | -101.9% | 61701 | 8000 | 2100 | 5973 | | -73 | -0.9% | 61702 | 10000 | 2500 | 6290 | | 1210 | 12.1% | 61801 | 4000 | 1600 | 1753 | | 647 | 16.2% | 61901 | 2000 | 1700 | 1751 | | -1451 | -72.6% | 61902 | 12000 | 2200 | 6336 | | 3464 | 28.9% | 62001 | 0 | 200 | 553 | | -753 | | | 0 | | | | 50039.73361 | | Total | 315200 |

Exhibit 9 | Hours clocked | Job# | Job Preparation | Scanning | Assembly | Output | Quality control | Total | | | | | | | | 61001 | 4 | 32 | 42 | 8 | 7 | 93 | 61002 | 3 | 24 | 38 | 8 | 8 | 81 | 61003 | 7 | 40 | 75 | 16 | 8 | 146 | 61101 | 4 | 16 | 30 | 4 | 4 | 58 | 61102 | 4 | 16 | 28 | 4 | 4 | 56 | 61201 | 4 | 16 | 32 | 4 | 6 | 62 | 61202 | 7 | 32 | 58 | 8 | 5 | 110 | 61203 | 6 | 34 | 64 | 8 | 6 | 118 |…...

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