Battle Dress Uniform Year 3 – Technical Report Total

							           Battle Dress Uniform
         Year 3 – Technical Report
          Total Cost Addendum


             Date: June 2, 2000




   Apparel Technology and Research Center
California State Polytechnic University, Pomona




                  Prepared By:
                  ATRC Staff
                         2.0 Grand Total Costs

2.1 Total Cost Summary
    Table 2.1-1: Battle Dress Uniform Total Contract Cost Per Unit Summary
                                    PANTS
                        Actual Cost    Percent of     Standard       Percent of
                                         Total          Cost           Total
A. Labor Cost              $3.17        28.48%          $2.50         26.43%

B. Material Cost          $7.96         71.52%          $6.96         73.57%

C. Grand Total Cost       $11.13       100.00 %         $ 9.46       100.00 %




    Table 2.1-1: Battle Dress Uniform Total Contract Cost Per Unit Summary
                                    COATS
                        Actual Cost    Percent of     Standard       Percent of
                                         Total          Cost           Total
A. Labor Cost              $7.67        44.03%          $5.17         34.93%

B. Material Cost          $9.75         55.97%          $9.63         65.07%

C. Grand Total Cost       $17.42       100.00 %        $14.80        100.00 %
2.2 Total Labor and Materials Cost Breakdown

         Table 2.2-1: Battle Dress Uniform -Total Labor Cost Per Unit
                                  Breakdown
                                    PANTS
                                        Actual    Std.      %       % of
                                         Cost    Cost    Effcnt    Total
    Pre-production Labor Cost            $0.14  $0.14  a 100.00    4.41%
                                                         %
    Production Labor Cost                $2.67   $2.00    74.91%  84.23 %
    Post-production Labor Cost                  $0.36      $0.36c     100.00       11.36%
                                                                        %
    Total Labor Cost per Unit                   $3.17      $2.50      78.86%      100.00 %




        Table 2.2-1: Battle Dress Uniform -Total Labor Cost Per Unit
                                 Breakdown
                                   COATS
                                        Actual    Std.     %      % of
                                         Cost    Cost   Effcnt   Total
    Pre-production Labor Cost            $0.19   $.19a   100.00  2.48 %
                                                           %
    Production Labor Cost                $7.12   $4.62b  64.88% 92.83%
    Post-production Labor Cost                  $0.36      $0.36c     100.00       4.69%
                                                                        %
    Total Labor Cost per Unit                   $7.67      $ 5.17     67.41%      100.00
                                                                                    %




a Cal Poly ATRC’s Indirect Labor Activity Cost Study for a Sample Military Apparel Contract dated
9/96.
b Cal Poly ATRC’s Battle Dress Uniform Final Technical Report dated 9/7/99.
c The actual time was used as the standard.
        Table 2.2-2: Battle Dress Uniform Total Materials Cost Per Unit
                                   Breakdown
                                  BDU PANTS
    Number   Item          Cost     Actual    Percent     Std.Qty.     Std.      Percent
                           per      Qty.      of Total    Required     Cost      of Total
                           Unit     Used                               per
                                                                       Unit
    1        Self (Basic   $6.98 1.44a        87.69%      1.24 ydsb    $6.01     86.35%
             Material)
    2        Rib           $0.53  .19          6.65%      .19 yd.c     $0.53        7.62%
                                 yd.
    3        Thread        $0.23 203            2.89%     200 ydsd     $0.23        3.31%
                                 yds
    4        Buttons       $0.03 2              0.38 % 2 eache         $0.03        0.43 %
                                 each
    5        ID/           $0.02 1              0.25 % 1 eache         $0.02        0.29%
             Instruction         each
             Label
    6        Size Label    $0.01  1             0.13% 1 eache          $0.01        0.14 %
                                 each
    7        Bar Code      $0.01 1              0.13% 1 eache          $0.01        0.14%
             Label               each
    8        Elastic       $0.14 36             1.75% 29.5             $0.11       1.58%
                                 inches               inchesf
    9        Gimp          $0.01     4          0.13%     4 inchese    $0.01        0.14%
                                    inches
             Total         $7.96              100.00                   $6.96      100.0%
                                              %




a Actual quantity was based on usage of first quality fabric (no defects).
b The standard used was obtained from the DSCP’s BDU contract – Allowance per unit.
c The standard was obtained by using ATRC’s actual history on rib cuts.
d The standard used was obtained from Coats American’s Thread Consumption Guide for jackets.
e The quantity used represents the actual required quantity for the garment. The ATRC did not

track actual material usage for labels, buttons and thread.
f The standard represents the allowance for the average of 9 sizes per the DSCP’s BDU contract.
        Table 2.2-2: Battle Dress Uniform Total Materials Cost Per Unit
                                   Breakdown
                                   BDU COAT
    Number   Item          Cost     Actual   Percent    Std.Qty.     Std.       Percent of
                           per      Qty.     of Total   Required     Cost       Total
                           Unit     Used                             per
                                                                     Unit
    1        Self (Basic   $8.89    1.83a    91.17%     1.81 ydsb    $8.79      91.27%
             Material)              yds
    2        Gimp          $0.004   36         0.04% 30              $0.003       0.03%
             Thread                 inches           inchesc
    3        Thread        $0.60    522        6.15% 500 ydsd        $0.57        5.92%
                                    yds
    4        Buttons       $0.22     15        2.25% 15 eache        $0.22        2.28 %
                                    each
    5        ID/           $0.02     1         0.19% 1 eache         $0.02        0.20%
             Instruction            each
             Label
    6        Size Label    $0.01     1         0.10%    1 eache      $0.02        0.20%
                                    each
    7        Bar Code      $0.01     1         0.10%    1 eache      $0.01        0.10%
             Label                  each
                           $9.75             $100.00                 $9.63      100.00%
             Total                           %




a Actual quantity was based on usage of first quality fabric (no defects).
b The standard used was obtained from the DSCP’s BDU contract – Allowance per unit.
c ATRC’s standard thread usage – 2 inches per buttonhole.
d The standard used was obtained from Coats American’s Thread Consumption Guide for jackets.
e The quantity used represents the actual required quantity for the garment. The ATRC did not

track actual material usage for labels, buttons and thread.