 Nelson Manufacturing
Labor Cost: Allowed v. Actual
Production Date:
Tuesday, September 14, 2004
A
B
C
D
E
F
G
H
Per Unit
Industry
Est. Per
Labor
Difference
Items
Selling
Average
Unit Labor
Quantity
Allowed
Actual
( ) = not good
Produced
Price
15% of B
Cost
Produced
D X E
Labor
F - G
#123
4.50
$
0.68
$
0.68
$
200
135.00
$
#345
3.00
$
0.45
$
0.50
$
350
175.00
$
#884
7.99
$
1.20
$
1.20
$
200
239.70
$
#943
5.00
$
0.75
$
0.75
$
100
75.00
$
#023
4.50
$
0.68
$
0.56
$
200
112.00
$
#087
3.75
$
0.56
$
0.56
$
200
112.50
$
Totals for Day
849.20
$
925.00
$
(75.80)
$
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