M1 M2 M3 Note by r16lFE

VIEWS: 16 PAGES: 29

									Some Useful Instructions:
 1 Construct the historical data for real GDP, average industry price, and total industry sales by market area (see Report J for data).
   The constructed data will be automatically carried over to their corresponding forecasting worksheets.
   The Initial Data Construction Worksheet is used to create data covering Year 1 Q1 through Year 2 Q4 only. Do this step only once.

 2 After every simulated quarter, update actual data and planned values of decision variables in relevant cell areas colored yellow.
   For the four different sales forecasting worksheets (M1,M2, M3 & M4), you should do the following things every time:
   (a) Update the actual values for the sales demand, real GDP, and other variables used after every simulated quarter (see Reports D and F for recent data).
   (b) You may choose not to include a variable if you find the variable to be statistically insignificant.
   (c) Indicate the quarter to be forecasted next (see the second panel that generates forecasts on the worksheet).
   (d) Provide updated short-term forecasts of real GDP for the next 4 quarters from the subscribed consulting service (see Industry Report F)
   (e) Re-estimate the regression model for each market area based on the updated data series.
                For each market area, you should try forecasting models that include different variables and see which one fit the data better.
                In some cases, you may choose to exclude some variables where appropriate.
         Note: In the industry report, markets areas are labeled as M1, M2, M3, and M4. Different companies can have different home areas.
                    M1          M2          M3           M4
                     #1          #2          #3
                     #4          #5          #6
   (f) You may add adjustment to the market share projection upward or downward.
                When changes occur in the data that are not incorporated in the model, the statistical forecasts may not be too accurate.
                Accordingly, forecasters may intervene and make judgmental adjustments to statistical forecasts to improve forecast accuracy.
                The main purpose is to incorporate the latest knowledge of the industry environment into forecasts.

 3 For the Production Planning Worksheet, you should do the following things every simulated quarter:
   (a) Set the desired value of the inventory-to-sales ratio for the company.
   (b) Input the forecasted value of sales in each market area for the next quarter.
   (c) Input the amount of Ending Inventory carried over from the last period as Beginning Inventory for every market area (see Report D).
   (d) Find out from the worksheet the total amount of sales office orders. This gives an overall production target for the company.

 4 For the Production Scheduling Worksheet, you should do the following every simulated quarter:
   (a) Experiment with the amounts of overtime and/or second-shift hours so that the company can produce enough to meet the production target.
   (b) The total production scheduled should be close in amount to that of the total sales office orders.
   (c) Determine whether the company needs new production lines or not.
   (d) If you want compute the total labor cost of production, provide the current wage cost at its normal rate (see Report D).
INITIAL DATA WORKSHEET
Enter your own data into yellow cells. Use this worksheet to create data for the period Y1 Q1 through Y2 Q4 only.
Historical data for Years 1 and 2 are all available from REPORT J stored on your company's decision diskette.
State of the Economy                                                                              Constructed data
   Market Area             Year             Quarter              GDP                CPI              Real GDP         Time Trend
  M1, M2 & M3                  1                1              84.1                85.8                98.02              1
    (Merica)                   1                2              86.3                86.6                99.65              2
                               1                3              89.7                88.2                101.70             3
                               1                4              91.9                90.0                102.11             4
                               2                1              94.2                92.2                102.17             5
                               2                2              96.7                94.1                102.76             6
                               2                3              98.2                97.3                100.92             7
                               2                4             100.0               100.0                100.00             8
        M4                     1                1              64.3                74.8                85.96              1
     (Foreign)                 1                2              69.9                78.0                89.62              2
                               1                3              73.4                81.0                90.62              3
                               1                4              78.2                84.9                92.11              4
                               2                1              83.4                87.9                94.88              5
                               2                2              88.9                91.5                97.16              6
                               2                3              92.8                94.5                98.20              7
                               2                4             100.0               100.0                100.00             8
Note: Enter the historical data values of GDP and CPI from Report J into the appropriate cells.
Industry Information
Total Number of Companies                       6

Calculating the Average Industry Price from Product Prices by Area                                Constructed data
   Market Area           Year            Quarter         Home                    Nonhome             Avg Price
  M1, M2 & M3             1                1              10.00                    10.60               10.40
     (Merica)             1                2              10.10                    10.60               10.43
                          1                3              10.20                    10.60               10.47
                          1                4              10.40                    10.70               10.60
                          2                1              10.40                    10.60               10.53
                          2                2              10.20                    10.40               10.33
                          2                3              10.10                    10.20               10.17
                          2                4              10.00                    10.00               10.00
       M4                 1                1                                       62.00               62.00
    (Foreign)             1                2                                       64.00               64.00
                          1                3                                       66.00               66.00
                          1                4                                       75.00               75.00
                          2                1                                       75.00               75.00
                          2                2                                       75.00               75.00
                          2                3                                       75.00               75.00
                          2                4                                       75.00               75.00
Note: Enter the historical data values of product prices from Report J into the appropriate cells.
Calculating the Total Industry Sales from Company Sales by Area                                    Constructed data
   Market Area              Year              Quarter            Home              Nonhome          Industry Sales
  M1, M2 & M3                  1                  1               50.00              48.00               292
      (Merica)                 1                  2               61.00              59.00               358
                               1                  3               60.00              58.00               352
                               1                  4               78.00              76.00               460
                               2                  1               71.00              68.00               414
                               2                  2               91.00              87.00               530
                               2                  3               88.00              84.00               512
                               2                  4              123.00              96.00               630
        M4                     1                  1                                  37.00               222
     (Foreign)                 1                  2                                  48.00               288
                               1                  3                                  46.00               276
                               1                  4                                  52.00               312
                               2                  1                                  51.00               306
                               2                  2                                  64.00               384
                               2                  3                                  65.00               390
                               2                  4                                  92.00               552
Note: Enter the historical data values of company sales from Report J into the appropriate cells.
SALES FORECAST WORKSHEET
Market Area M1                                                  Y SA                Explanatory Variables (X )
 Year Quarter Time         Seasonality    Industry Sales     SA Sales        Time       Real GDP      Avg Price
   1        1        1         0.92             292            317.39          1           98.02        10.40                                    Regr
   1        2        2         1.01             358            354.46          2           99.65        10.43
   1        3        3         0.91             352            386.81          3          101.70        10.47
   1        4        4         1.16             460            396.55          4          102.11        10.60
   2        1        5         0.92             414            450.00          5          102.17        10.53
   2        2        6         1.01             530            524.75          6          102.76        10.33
   2        3        7         0.91             512            562.64          7          100.92        10.17
   2        4        8         1.16             630            543.10          8          100.00        10.00
   3        1        9         0.92
   3        2       10         1.01
   3        3       11         0.91
   3        4       12         1.16
   4        1       13         0.92
   4        2       14         1.01
   4        3       15         0.91
   4        4       16         1.16
   5        1       17         0.92
  5        2        18         1.01
  5        3        19         0.91
  5        4        20         1.16
  6        1        21         0.92
  6        2        22         1.01
  6        3        23         0.91
  6        4        24         1.16
Note: Place the regression output table at the same location beginning at Cell L2 for the Output Range every time.
      Update the actual values of Industry Sales, Real GDP, and other variables used after every simulated quarter (see Reports D & F).
Forecasting the Next 8 Quarters:            Forecasted          Y SA                                                                Forecasted
 Year Quarter Time         Seasonality    Industry Sales     SA Sales      Time      Real GDP Avg Price                         Company Sales
  3     1       9             0.92              443            481.92         9         98.33       10.03                               93
  3     2      10             1.01              518            512.60        10         99.35       10.05                              109
  3     3      11             0.91              301            330.66        11         95.12       10.08                               63
  3     4      12             1.16              494            426.07        12         97.74       10.10                              104
  4     1      13             0.92              477            518.89        13        100.30       10.13                              100
  4     2      14             1.01              556            550.28        14        101.34       10.15                              117
  4     3      15             0.91              332            364.82        15         97.02       10.18                               70
  4     4      16             1.16              536            462.24        16         99.69       10.20                              113
                                                            Regression Estimates of Forecasting Model Coefficients:
                                                             Intercept     Time      Real GDP Avg Price
                                                              750.642      0.000       40.492     -423.967      0.000
Note: Update the year / quarter to be forecasted next, and input the Real GDP forecasts (from Report F1) for the next 4 quarters.
      Industry Sales Forecast = Regression Forecast of SA Sales x Seasonal Index
      Company Sales Forecast = Industry Sales Forecast x Expected Market Share
Assumptions:
GDP Growth in the 2nd Forecasted Year (Annual Rate)           2.0     Percent
Expected Change in the Avg Price (Annual Rate)                1.0     Percent
Note: These are based on the Management's own analysis of the pace of economic growth and the product pricing environment in M1.
Company's Market Share Projection:
Industry Sales in Market Area M1 (Latest Quarter)               630
Company Sales in Market Area M1 (Latest Quarter)                123
Unit Market Share in M1 (Latest Quarter)                        19.5     Percent
Expected Gain or Loss in Market Share (+ / - )                   1.5     Percent
Expected Market Share                                           21.0     Percent
REGRESSION ANALYSIS FOR FORECASTING                                   Market Area      M1
SUMMARY OUTPUT


      Regression Statistics
Multiple R          0.962188499
R Square            0.925806708
Adjusted R Square 0.896129392
Standard Error      29.83567283
Observations                  8

ANOVA
                       df              SS           MS          F     Significance F
Regression                   2        55538.9111 27769.4556 31.1957688 0.00149938
Residual                     5       4450.836867 890.167373
Total                        7       59989.74797


                  Coefficients    Standard Error     t Stat    P-value  Lower 95% Upper 95% Lower 95.0% Upper 95.0%
Intercept         750.6424841         817.2390991 0.91851024 0.40049128 -1350.13407 2851.419035 -1350.134066 2851.419035
Real GDP          40.49166608         7.399037631 5.47255847 0.00277531 21.47186542 59.51146673 21.47186542 59.51146673
Avg Price           -423.96686        59.99285046 -7.0669564 0.00087742 -578.18314 -269.75058 -578.1831397 -269.7505803
SALES FORECAST WORKSHEET
Market Area M2                                                  Y SA                Explanatory Variables (X )
 Year Quarter Time         Seasonality    Industry Sales     SA Sales        Time       Real GDP      Avg Price
   1        1        1         0.92             292            317.39          1           98.02        10.40                                    Regr
   1        2        2         1.01             358            354.46          2           99.65        10.43
   1        3        3         0.91             352            386.81          3          101.70        10.47
   1        4        4         1.16             460            396.55          4          102.11        10.60
   2        1        5         0.92             414            450.00          5          102.17        10.53
   2        2        6         1.01             530            524.75          6          102.76        10.33
   2        3        7         0.91             512            562.64          7          100.92        10.17
   2        4        8         1.16             630            543.10          8          100.00        10.00
   3        1        9         0.92
   3        2       10         1.01
   3        3       11         0.91
   3        4       12         1.16
   4        1       13         0.92
   4        2       14         1.01
   4        3       15         0.91
   4        4       16         1.16
   5        1       17         0.92
  5        2        18         1.01
  5        3        19         0.91
  5        4        20         1.16
  6        1        21         0.92
  6        2        22         1.01
  6        3        23         0.91
  6        4        24         1.16
Note: Place the regression output table at the same location beginning at Cell L2 for the Output Range every time.
      Update the actual values of Industry Sales, Real GDP, and other variables used after every simulated quarter (see Reports D & F).
Forecasting the Next 8 Quarters:            Forecasted          Y SA                                                                Forecasted
 Year Quarter Time         Seasonality    Industry Sales     SA Sales      Time      Real GDP Avg Price                         Company Sales
  3     1       9             0.92              443            481.92         9         98.33       10.03                               68
  3     2      10             1.01              518            512.60        10         99.35       10.05                               79
  3     3      11             0.91              301            330.66        11         95.12       10.08                               46
  3     4      12             1.16              494            426.07        12         97.74       10.10                               75
  4     1      13             0.92              477            518.89        13        100.30       10.13                               73
  4     2      14             1.01              556            550.28        14        101.34       10.15                               85
  4     3      15             0.91              332            364.82        15         97.02       10.18                               51
  4     4      16             1.16              536            462.24        16         99.69       10.20                               82
                                                            Regression Estimates of Forecasting Model Coefficients:
                                                             Intercept     Time      Real GDP Avg Price
                                                              750.642      0.000       40.492     -423.967      0.000
Note: Update the year / quarter to be forecasted next, and input the Real GDP forecasts (from Report F1) for the next 4 quarters.
      Industry Sales Forecast = Regression Forecast of SA Sales x Seasonal Index
      Company Sales Forecast = Industry Sales Forecast x Expected Market Share
Assumptions:
GDP Growth in the 2nd Forecasted Year (Annual Rate)           2.0     Percent
Expected Change in the Avg Price (Annual Rate)                1.0     Percent
Note: These are based on the Management's own analysis of the pace of economic growth and the product pricing environment in M2.
Company's Market Share Projection:
Industry Sales in Market Area M2 (Latest Quarter)               630
Company Sales in Market Area M2 (Latest Quarter)                 96
Unit Market Share in M2 (Latest Quarter)                        15.2     Percent
Expected Gain or Loss in Market Share (+ / - )                   0.0     Percent
Expected Market Share                                           15.2     Percent
REGRESSION ANALYSIS FOR FORECASTING                                Market Area      M2
SUMMARY OUTPUT


      Regression Statistics
Multiple R          0.962188499
R Square            0.925806708
Adjusted R Square 0.896129392
Standard Error      29.83567283
Observations                  8

ANOVA
                       df           SS           MS          F     Significance F
Regression                   2     55538.9111 27769.4556 31.1957688 0.00149938
Residual                     5    4450.836867 890.167373
Total                        7    59989.74797


                  Coefficients Standard Error    t Stat    P-value  Lower 95% Upper 95% Lower 95.0% Upper 95.0%
Intercept         750.6424841     817.2390991 0.91851024 0.40049128 -1350.13407 2851.419035 -1350.134066 2851.419035
Real GDP          40.49166608     7.399037631 5.47255847 0.00277531 21.47186542 59.51146673 21.47186542 59.51146673
Avg Price           -423.96686    59.99285046 -7.0669564 0.00087742 -578.18314 -269.75058 -578.1831397 -269.7505803
SALES FORECAST WORKSHEET
Market Area M3                                                  Y SA                Explanatory Variables (X )
 Year Quarter Time         Seasonality    Industry Sales     SA Sales        Time       Real GDP      Avg Price
   1        1        1         0.92             292            317.39          1           98.02        10.40                                    Regr
   1        2        2         1.01             358            354.46          2           99.65        10.43
   1        3        3         0.91             352            386.81          3          101.70        10.47
   1        4        4         1.16             460            396.55          4          102.11        10.60
   2        1        5         0.92             414            450.00          5          102.17        10.53
   2        2        6         1.01             530            524.75          6          102.76        10.33
   2        3        7         0.91             512            562.64          7          100.92        10.17
   2        4        8         1.16             630            543.10          8          100.00        10.00
   3        1        9         0.92
   3        2       10         1.01
   3        3       11         0.91
   3        4       12         1.16
   4        1       13         0.92
   4        2       14         1.01
   4        3       15         0.91
   4        4       16         1.16
   5        1       17         0.92
  5        2        18         1.01
  5        3        19         0.91
  5        4        20         1.16
  6        1        21         0.92
  6        2        22         1.01
  6        3        23         0.91
  6        4        24         1.16
Note: Place the regression output table at the same location beginning at Cell L2 for the Output Range every time.
      Update the actual values of Industry Sales, Real GDP, and other variables used after every simulated quarter (see Reports D & F).
Forecasting the Next 8 Quarters:            Forecasted          Y SA                                                                Forecasted
 Year Quarter Time         Seasonality    Industry Sales     SA Sales      Time      Real GDP Avg Price                         Company Sales
  3     1       9             0.92              443            481.92         9         98.33       10.03                               68
  3     2      10             1.01              518            512.60        10         99.35       10.05                               79
  3     3      11             0.91              301            330.66        11         95.12       10.08                               46
  3     4      12             1.16              494            426.07        12         97.74       10.10                               75
  4     1      13             0.92              477            518.89        13        100.30       10.13                               73
  4     2      14             1.01              556            550.28        14        101.34       10.15                               85
  4     3      15             0.91              332            364.82        15         97.02       10.18                               51
  4     4      16             1.16              536            462.24        16         99.69       10.20                               82
                                                            Regression Estimates of Forecasting Model Coefficients:
                                                             Intercept     Time      Real GDP Avg Price
                                                              750.642      0.000       40.492     -423.967      0.000
Note: Update the year / quarter to be forecasted next, and input the Real GDP forecasts (from Report F1) for the next 4 quarters.
      Industry Sales Forecast = Regression Forecast of SA Sales x Seasonal Index
      Company Sales Forecast = Industry Sales Forecast x Expected Market Share
Assumptions:
GDP Growth in the 2nd Forecasted Year (Annual Rate)           2.0     Percent
Expected Change in the Avg Price (Annual Rate)                1.0     Percent
Note: These are based on the Management's own analysis of the pace of economic growth and the product pricing environment in M3.
Company's Market Share Projection:
Industry Sales in Market Area M3 (Latest Quarter)               630
Company Sales in Market Area M3 (Latest Quarter)                 96
Unit Market Share in M3 (Latest Quarter)                        15.2     Percent
Expected Gain or Loss in Market Share (+ / - )                   0.0     Percent
Expected Market Share                                           15.2     Percent
REGRESSION ANALYSIS FOR FORECASTING                                    Market Area      M3
SUMMARY OUTPUT


      Regression Statistics
Multiple R          0.962188499
R Square            0.925806708
Adjusted R Square 0.896129392
Standard Error      29.83567283
Observations                  8

ANOVA
                       df           SS             MS            F     Significance F
Regression                   2     55538.9111   27769.4556   31.1957688 0.00149938
Residual                     5    4450.836867   890.167373
Total                        7    59989.74797


                  Coefficients Standard Error     t Stat      P-value   Lower 95% Upper 95% Lower 95.0% Upper 95.0%
Intercept         750.6424841     817.2390991 0.91851024     0.40049128 -1350.13407 2851.419035 -1350.134066 2851.419035
Real GDP          40.49166608     7.399037631 5.47255847     0.00277531 21.47186542 59.51146673 21.47186542 59.51146673
Avg Price           -423.96686    59.99285046 -7.06695642    0.00087742 -578.18314 -269.75058 -578.1831397 -269.7505803
SALES FORECAST WORKSHEET
Market Area M4                                                 Y SA                Explanatory Variables (X )
 Year Quarter Time         Seasonality    Industry Sales    SA Sales        Time       Real GDP     Avg Price
   1       1        1          0.92             222           241.30          1          85.96         62.00                                     Regr
   1       2        2          1.01             288           285.15          2          89.62         64.00
   1       3        3          0.91             276           303.30          3          90.62         66.00
   1       4        4          1.16             312           268.97          4          92.11         75.00
   2       1        5          0.92             306           332.61          5          94.88         75.00
   2       2        6          1.01             384           380.20          6          97.16         75.00
   2       3        7          0.91             390           428.57          7          98.20         75.00
   2       4        8          1.16             552           475.86          8         100.00         75.00
   3       1         9         0.92
   3       2        10         1.01
   3       3        11         0.91
   3       4        12         1.16
   4       1        13         0.92
   4       2        14         1.01
   4       3        15         0.91
   4       4        16         1.16
   5       1        17         0.92
  5        2        18         1.01
  5        3        19         0.91
  5        4        20         1.16
  6        1        21         0.92
  6        2        22         1.01
  6        3        23         0.91
  6        4        24         1.16
Note: Place the regression output table at the same location beginning at Cell L2 for the Output Range every time.
      Update the actual values of Industry Sales, Real GDP, and other variables used after every simulated quarter (see Reports D & F).
Forecasting the Next 8 Quarters:           Forecasted          Y SA                                                             Forecasted
 Year Quarter Time         Seasonality    Industry Sales       SA Sales     Time        Real GDP Avg Price                       Company Sales
  3     1       9             0.92              545             592.09         9          105.15       75.38                         102
  3     2      10             1.01              680             673.01        10          108.49       75.75                         127
  3     3      11             0.91              567             622.78        11          106.63       76.13                         106
  3     4      12             1.16              994             856.98        12          116.05       76.51                         186
  4     1      13             0.92              630             684.83        13          109.36       76.89                         118
  4     2      14             1.01              777             769.05        14          112.83       77.28                         145
  4     3      15             0.91              652             716.89        15          110.90       77.66                         122
  4     4      16             1.16             1114             960.52        16          120.69       78.05                         208
                                                             Regression Estimates of Forecasting Model Coefficients:
                                                               Intercept    Time        Real GDP Avg Price
                                                              -1,398.734    0.000         25.216      -8.765          0.000
Note: Update the year / quarter to be forecasted next, and input the Real GDP forecasts (from Report F1) for the next 4 quarters.
      Industry Sales Forecast = Regression Forecast of SA Sales x Seasonal Index
      Company Sales Forecast = Industry Sales Forecast x Expected Market Share
Assumptions:
GDP Growth in the 2nd Forecasted Year (Annual Rate)           4.0     Percent
Expected Change in the Avg Price (Annual Rate)                2.0     Percent
Note: These are based on the Management's own analysis of the pace of economic growth and the product pricing environment in M4.
Company's Market Share Projection:
Industry Sales in Market Area M4 (Latest Quarter)              552
Company Sales in Market Area M4 (Latest Quarter)                92
Unit Market Share in M4 (Latest Quarter)                       16.7     Percent
Expected Gain or Loss in Market Share (+ / - )                  2.0     Percent
Expected Market Share                                          18.7     Percent
REGRESSION ANALYSIS FOR FORECASTING                                    Market Area         M4
SUMMARY OUTPUT


      Regression Statistics
Multiple R          0.990556914
R Square            0.981203001
Adjusted R Square 0.973684201
Standard Error      13.30871594
Observations                  8

ANOVA
                       df           SS             MS            F     Significance F
Regression                   2    46228.80428   23114.4021   130.499952 4.84419E-05
Residual                     5    885.6095999    177.12192
Total                        7    47114.41388


                  Coefficients Standard Error     t Stat      P-value     Lower 95%     Upper 95% Lower 95.0% Upper 95.0%
Intercept         -1398.733692     108.5796625 -12.8820965   5.0203E-05   -1677.84614   -1119.62124 -1677.846144 -1119.62124
Real GDP           25.21616654     2.096604995 12.0271423    7.0121E-05   19.82668063   30.60565245 19.82668063 30.60565245
Avg Price         -8.764967597     1.739801923 -5.0379112    0.00397395   -13.2372635   -4.29267168 -13.23726351 -4.292671684
PRODUCTION PLAN WORKSHEET                                                     1st Forecasted Quarter
             Year:               3             Plant Location:   Home Plant                                  2nd Plant
          Quarter:               1                                  M1
Inventory-to-Sales Ratio (in percent)                25
Output & Inventory Analysis:                   Consolidated         M1             M2            M3             M4
Company's Sales Demand Forecasts                    331              93            68             68            102
Desired Inventory as Safety Stock                    83              23            17             17            26
Total Units Required                                414             116            85             85            128
Beginning (Last-Period Ending) Inventory             59              58            0               0             1
Sales Office Orders                                 355              58            85             85            127
Production Scheduled                                312             312            0               0             0
Local Sales Office Purchases                         58              58            0               0             0
Goods Available to Affiliates                       254             254            0               0             0
Affiliate Sales Office Orders                       297              0             85             85            127
Affiliate Sales Office Purchases                    255              0             73             73            109
Goods Sold to Affiliates                            255             255            0               0             0
Goods Available for Sale                            371             115            73             73            110
Anticipated Sales to Customers                     331              93             68            68             102
Goods Sold to Liquidators                            0               0              0             0              0
Expected Ending Inventory                           40              22              5             5              8
Shipment to Sales Offices Analysis:            Consolidated         M1             M2            M3             M4
Shipment from the Home Plant                       312              58            73             73            108
Shipment from the 2nd Plant                         0                0             0              0              0
Note: A similar Production Plan Worksheet is shown on p.116 of the Player's Manual (read pp.114-7 for more details).
      For consolidated numbers, Ending Inventory = Beginning Inventory + Planned Production - Anticipated Sales.

PRODUCTION PLAN WORKSHEET                                                     2nd Forecasted Quarter
             Year:               3             Plant Location:   Home Plant                                  2nd Plant
          Quarter:               2                                  M1
Inventory-to-Sales Ratio (in percent):               25
Output & Inventory Analysis:                   Consolidated         M1             M2            M3             M4
Company's Sales Demand Forecasts                    394             109            79             79            127
Desired Inventory as Safety Stock                    99              27            20             20            32
Total Units Required                                493             136            99             99            159
Beginning (Last-Period Ending) Inventory             40              22            5               5             8
Sales Office Orders                                 453             114            94             94            151
Production Scheduled                                312             312            0               0             0
Local Sales Office Purchases                        114             114            0               0             0
Goods Available to Affiliates                       198             198            0               0             0
Affiliate Sales Office Orders                       338              0             94             94            151
Affiliate Sales Office Purchases                    198              0             55             55            88
Goods Sold to Affiliates                            198             198            0               0             0
Goods Available for Sale                            352             136            60             60            96
Anticipated Sales to Customers                     325              109            60            60             96
Goods Sold to Liquidators                            0               0              0             0              0
Expected Ending Inventory                           27               27             0             0              0
Shipment to Sales Offices Analysis:            Consolidated         M1             M2            M3             M4
Shipment from the Home Plant                        312             114            55             55            88
Shipment from the 2nd Plant                          0               0             0               0             0
PRODUCTION PLAN WORKSHEET                                                 3rd Forecasted Quarter
             Year:               3         Plant Location:   Home Plant                            2nd Plant
          Quarter:               3                              M1
Inventory-to-Sales Ratio (in percent):           25
Output & Inventory Analysis:               Consolidated         M1            M2         M3          M4
Company's Sales Demand Forecasts                261             63            46          46         106
Desired Inventory as Safety Stock                65             16            12          12         27
Total Units Required                            326             79            58          58         133
Beginning (Last-Period Ending) Inventory         27              27           0            0          0
Sales Office Orders                             299              52           58          58         133
Production Scheduled                            312             312           0            0          0
Local Sales Office Purchases                     52              52           0            0          0
Goods Available to Affiliates                   260             260           0            0          0
Affiliate Sales Office Orders                   248              0            58          58         133
Affiliate Sales Office Purchases                249              0            58          58         133
Goods Sold to Affiliates                        249             249           0            0          0
Goods Available for Sale                        339              90           58          58         133
Anticipated Sales to Customers                 261              63            46         46          106
Goods Sold to Liquidators                        0               0             0          0           0
Expected Ending Inventory                       78              27            12         12          27
Shipment to Sales Offices Analysis:        Consolidated         M1            M2         M3          M4
Shipment from the Home Plant                    301             52            58          58         133
Shipment from the 2nd Plant                      0              0             0            0          0




PRODUCTION PLAN WORKSHEET                                                 4th Forecasted Quarter
             Year:               3         Plant Location:   Home Plant                            2nd Plant
          Quarter:               4                              M1
Inventory-to-Sales Ratio (in percent):           25
Output & Inventory Analysis:               Consolidated         M1            M2         M3          M4
Company's Sales Demand Forecasts                440             104           75          75         186
Desired Inventory as Safety Stock               110              26           19          19         47
Total Units Required                            550             130           94          94         233
Beginning (Last-Period Ending) Inventory         78              27           12          12         27
Sales Office Orders                             472             103           82          82         206
Production Scheduled                            312             312           0            0          0
Local Sales Office Purchases                    103             103           0            0          0
Goods Available to Affiliates                   209             209           0            0          0
Affiliate Sales Office Orders                   369              0            82          82         206
Affiliate Sales Office Purchases                208              0            46          46         116
Goods Sold to Affiliates                        208             208           0            0          0
Goods Available for Sale                        390             131           58          58         143
Anticipated Sales to Customers                 363              104           58         58          143
Goods Sold to Liquidators                        0               0             0          0           0
Expected Ending Inventory                       27               27            0          0           0
Shipment to Sales Offices Analysis:        Consolidated         M1            M2         M3          M4
Shipment from the Home Plant                    311             103           46          46         116
Shipment from the 2nd Plant                      0               0            0            0          0
PRODUCTION PLAN WORKSHEET                                                 5th Forecasted Quarter
             Year:               4         Plant Location:   Home Plant                            2nd Plant
          Quarter:               1                              M1
Inventory-to-Sales Ratio (in percent):           25
Output & Inventory Analysis:               Consolidated         M1            M2         M3          M4
Company's Sales Demand Forecasts                364             100           73          73         118
Desired Inventory as Safety Stock                91              25           18          18         30
Total Units Required                            455             125           91          91         148
Beginning (Last-Period Ending) Inventory         27              27           0            0          0
Sales Office Orders                             428              98           91          91         148
Production Scheduled                            312             312           0            0          0
Local Sales Office Purchases                     98              98           0            0          0
Goods Available to Affiliates                   214             214           0            0          0
Affiliate Sales Office Orders                   330              0            91          91         148
Affiliate Sales Office Purchases                214              0            59          59         96
Goods Sold to Affiliates                        214             214           0            0          0
Goods Available for Sale                        339             125           59          59         96
Anticipated Sales to Customers                 314              100           59         59          96
Goods Sold to Liquidators                        0               0             0          0           0
Expected Ending Inventory                       25               25            0          0           0
Shipment to Sales Offices Analysis:        Consolidated         M1            M2         M3          M4
Shipment from the Home Plant                    312             98            59          59          96
Shipment from the 2nd Plant                      0              0             0            0           0




PRODUCTION PLAN WORKSHEET                                                 6th Forecasted Quarter
             Year:               4         Plant Location:   Home Plant                            2nd Plant
          Quarter:               2                              M1
Inventory-to-Sales Ratio (in percent):           25
Output & Inventory Analysis:               Consolidated         M1            M2         M3          M4
Company's Sales Demand Forecasts                432             117            85         85         145
Desired Inventory as Safety Stock               108              29            21         21         36
Total Units Required                            540             146           106        106         181
Beginning (Last-Period Ending) Inventory         25              25            0           0          0
Sales Office Orders                             515             121           106        106         181
Production Scheduled                            312             312            0           0          0
Local Sales Office Purchases                    121             121            0           0          0
Goods Available to Affiliates                   191             191            0           0          0
Affiliate Sales Office Orders                   394              0            106        106         181
Affiliate Sales Office Purchases                190              0             51         51         88
Goods Sold to Affiliates                        190             190            0           0          0
Goods Available for Sale                        337             147            51         51         88
Anticipated Sales to Customers                 307              117           51         51          88
Goods Sold to Liquidators                        0               0             0          0           0
Expected Ending Inventory                       30               30            0          0           0
Shipment to Sales Offices Analysis:        Consolidated         M1            M2         M3          M4
Shipment from the Home Plant                    311             121           51          51          88
Shipment from the 2nd Plant                      0               0            0            0           0
PRODUCTION PLAN WORKSHEET                                                 7th Forecasted Quarter
             Year:               4         Plant Location:   Home Plant                            2nd Plant
          Quarter:               3                              M1
Inventory-to-Sales Ratio (in percent):           25
Output & Inventory Analysis:               Consolidated         M1            M2         M3          M4
Company's Sales Demand Forecasts                294             70            51          51         122
Desired Inventory as Safety Stock                74             18            13          13         31
Total Units Required                            368             88            64          64         153
Beginning (Last-Period Ending) Inventory         30              30           0            0          0
Sales Office Orders                             338              58           64          64         153
Production Scheduled                            312             312           0            0          0
Local Sales Office Purchases                     58              58           0            0          0
Goods Available to Affiliates                   255             255           0            0          0
Affiliate Sales Office Orders                   280              0            64          64         153
Affiliate Sales Office Purchases                255              0            58          58         139
Goods Sold to Affiliates                        255             255           0            0          0
Goods Available for Sale                        342              87           58          58         139
Anticipated Sales to Customers                 294              70            51         51          122
Goods Sold to Liquidators                        0               0             0          0           0
Expected Ending Inventory                       48              17             7          7          17
Shipment to Sales Offices Analysis:        Consolidated         M1            M2         M3          M4
Shipment from the Home Plant                    312             58            58          58         139
Shipment from the 2nd Plant                      0              0             0            0          0




PRODUCTION PLAN WORKSHEET                                                 8th Forecasted Quarter
             Year:               4         Plant Location:   Home Plant                            2nd Plant
          Quarter:               4                              M1
Inventory-to-Sales Ratio (in percent):           25
Output & Inventory Analysis:               Consolidated         M1            M2         M3          M4
Company's Sales Demand Forecasts                485             113            82         82         208
Desired Inventory as Safety Stock               121              28            21         21         52
Total Units Required                            606             141           103        103         260
Beginning (Last-Period Ending) Inventory         48              17           7            7         17
Sales Office Orders                             558             124           96          96         243
Production Scheduled                            312             312           0            0          0
Local Sales Office Purchases                    124             124           0            0          0
Goods Available to Affiliates                   188             188           0            0          0
Affiliate Sales Office Orders                   434              0            96          96         243
Affiliate Sales Office Purchases                187              0            41          41         105
Goods Sold to Affiliates                        187             187           0            0          0
Goods Available for Sale                        360             142           48          48         122
Anticipated Sales to Customers                 331              113           48         48          122
Goods Sold to Liquidators                        0               0             0          0           0
Expected Ending Inventory                       29               29            0          0           0
Shipment to Sales Offices Analysis:        Consolidated         M1            M2         M3          M4
Shipment from the Home Plant                    311             124           41          41         105
Shipment from the 2nd Plant                      0               0            0            0          0
SUMMARY: DEMAND FORECASTS IN UNITS (000s)
These forecasts are generated from individual Sales Forecast Worksheets.
You may double-check whether their values match.

Forecasted Quarter            M1             M2             M3             M4          Total
          1st                   93            68             68            102          331
          2nd                  109            79             79            127          394
          3rd                   63            46             46            106          261
          4th                  104            75             75            186          440
          5th                  100            73             73            118          364
          6th                  117            85             85            145          432
          7th                   70            51             51            122          294
          8th                  113            82             82            208          485

Note:
Based on the sales forecasts, your company should plan its production ahead of time.
Formulating a production plan for at least the next 4 quarters should be helpful..
This allows time to expand your company's production capacity when needed.
For the Two-year Plan, you will need a 8-quarter production plan.
DATA FOR PRODUCTION COST ANALYSIS:                                       PRODUCTION SCHEDULE WORK
                                                                         Number of Active Production Lines
Enter Data on Standard Costs for the Domestic Plant:                     Operating Hours Per 1st-Shift Line Per Wee
Standard Unit Labor Cost (in $)                                  2.88    Number of 2nd-Shift Production Lines in Op
Standard Unit Material Cost (in $)                               1.23    Operating Hours Per 2nd-Shift Line Per wee
Standard Unit Maintenance Cost (in $)                            0.25    Total Hours and Output
                                                                         Total Labor Hours Per Week
Enter Data on Standard Costs for the Foreign Plant (if any):             Total Production Output Per Quarter (00
Standard Unit Labor Cost (in Local Currency)                     8.89    Labor, Materials, and Maintenance Costs
Standard Unit Material Cost (in Local Currency)                  5.71    Unit Labor Cost (in $)
Standard Unit Maintenance Cost (in Local Currency)               1.50    Unit Materials Cost (in $)
                                                                         Unit Maintenance Cost (in $)
Inflation Adjustment for Future Cost Estimates:                          Total Labor Cost (in $1,000s)
Assumed Rate of Inflation (Annual Rate in %)                      4.00   Total Materials Cost (in $1,000s)
All costs, except depreciation charges for plants and equipment, are     Total Maintenance Cost (in $1,000s)
subject to inflation adjustments.                                        Standard Costs for the Domestic Plant:
                                                                         Standard Unit Labor Cost (in $)
                                                                         Standard Unit Material Cost (in $)
                                                                         Standard Unit Maintenance Cost (in $)
                                                                         Cost Adjustment for Product Quality & F
                                                                         Products Shipped from the Plant:

                                                                         Local and Affiliate Sales Office Purchases
                                                                         Quality/Features-Adjusted Unit Labor Cost
                                                                         Quality/Features-Adjusted Unit Material Co
                                                                         Note: For production cost estimation, see pp
                                                                                For the estimation of sales office purc



                                                                         PRODUCTION SCHEDULE WORK
                                                                         Number of Active Production Lines
                                                                         Operating Hours Per 1st-Shift Line Per Wee
                                                                         Number of 2nd-Shift Production Lines in Op
                                                                         Operating Hours Per 2nd-Shift Line Per wee
                                                                         Total Hours and Output
                                                                         Total Labor Hours Per Week
                                                                         Total Production Output Per Quarter (00
                                                                         Labor, Materials, and Maintenance Costs
                                                                         Unit Labor Cost (in $)
                                                                         Unit Materials Cost (in $)
                                                                         Unit Maintenance Cost (in $)
                                                                         Total Labor Cost (in $1,000s)
                                                                         Total Materials Cost (in $1,000s)
                                                                         Total Maintenance Cost (in $1,000s)
                                                                         Enter Data on Standard Costs for the Dom
                                                                         Standard Unit Labor Cost (in $)
                                                                         Standard Unit Material Cost (in $)
                                                                         Standard Unit Maintenance Cost (in $)
                                                                         Cost Adjustment for Product Quality & F
                                                                         Products Shipped from the Plant:

                                                                         Local and Affiliate Sales Office Purchases
                                                                         Quality/Features-Adjusted Unit Labor Cost
                                                                         Quality/Features-Adjusted Unit Material Co
PRODUCTION SCHEDULE WORK
Number of Active Production Lines
Operating Hours Per 1st-Shift Line Per Wee
Number of 2nd-Shift Production Lines in Op
Operating Hours Per 2nd-Shift Line Per wee
Total Hours and Output
Total Labor Hours Per Week
Total Production Output Per Quarter (00
Labor, Materials, and Maintenance Costs
Unit Labor Cost (in $)
Unit Materials Cost (in $)
Unit Maintenance Cost (in $)
Total Labor Cost (in $1,000s)
Total Materials Cost (in $1,000s)
Total Maintenance Cost (in $1,000s)
Enter Data on Standard Costs for the Dom
Standard Unit Labor Cost (in $)
Standard Unit Material Cost (in $)
Standard Unit Maintenance Cost (in $)
Cost Adjustment for Product Quality & F
Products Shipped from the Plant:

Local and Affiliate Sales Office Purchases
Quality/Features-Adjusted Unit Labor Cost
Quality/Features-Adjusted Unit Material Co




PRODUCTION SCHEDULE WORK
Number of Active Production Lines
Operating Hours Per 1st-Shift Line Per Wee
Number of 2nd-Shift Production Lines in Op
Operating Hours Per 2nd-Shift Line Per wee
Total Hours and Output
Total Labor Hours Per Week
Total Production Output Per Quarter (00
Labor, Materials, and Maintenance Costs
Unit Labor Cost (in $)
Unit Materials Cost (in $)
Unit Maintenance Cost (in $)
Total Labor Cost (in $1,000s)
Total Materials Cost (in $1,000s)
Total Maintenance Cost (in $1,000s)
Enter Data on Standard Costs for the Dom
Standard Unit Labor Cost (in $)
Standard Unit Material Cost (in $)
Standard Unit Maintenance Cost (in $)
Cost Adjustment for Product Quality & F
Products Shipped from the Plant:

Local and Affiliate Sales Office Purchases
Quality/Features-Adjusted Unit Labor Cost
Quality/Features-Adjusted Unit Material Co
PRODUCTION SCHEDULE WORK
Number of Active Production Lines
Operating Hours Per 1st-Shift Line Per Wee
Number of 2nd-Shift Production Lines in Op
Operating Hours Per 2nd-Shift Line Per wee
Total Hours and Output
Total Labor Hours Per Week
Total Production Output Per Quarter (00
Labor, Materials, and Maintenance Costs
Unit Labor Cost (in $)
Unit Materials Cost (in $)
Unit Maintenance Cost (in $)
Total Labor Cost (in $1,000s)
Total Materials Cost (in $1,000s)
Total Maintenance Cost (in $1,000s)
Enter Data on Standard Costs for the Dom
Standard Unit Labor Cost (in $)
Standard Unit Material Cost (in $)
Standard Unit Maintenance Cost (in $)
Cost Adjustment for Product Quality & F
Products Shipped from the Plant:

Local and Affiliate Sales Office Purchases
Quality/Features-Adjusted Unit Labor Cost
Quality/Features-Adjusted Unit Material Co




PRODUCTION SCHEDULE WORK
Number of Active Production Lines
Operating Hours Per 1st-Shift Line Per Wee
Number of 2nd-Shift Production Lines in Op
Operating Hours Per 2nd-Shift Line Per wee
Total Hours and Output
Total Labor Hours Per Week
Total Production Output Per Quarter (00
Labor, Materials, and Maintenance Costs
Unit Labor Cost (in $)
Unit Materials Cost (in $)
Unit Maintenance Cost (in $)
Total Labor Cost (in $1,000s)
Total Materials Cost (in $1,000s)
Total Maintenance Cost (in $1,000s)
Enter Data on Standard Costs for the Dom
Standard Unit Labor Cost (in $)
Standard Unit Material Cost (in $)
Standard Unit Maintenance Cost (in $)
Cost Adjustment for Product Quality & F
Products Shipped from the Plant:

Local and Affiliate Sales Office Purchases
Quality/Features-Adjusted Unit Labor Cost
Quality/Features-Adjusted Unit Material Co
PRODUCTION SCHEDULE WORK
Number of Active Production Lines
Operating Hours Per 1st-Shift Line Per Wee
Number of 2nd-Shift Production Lines in Op
Operating Hours Per 2nd-Shift Line Per wee
Total Hours and Output
Total Labor Hours Per Week
Total Production Output Per Quarter (00
Labor, Materials, and Maintenance Costs
Unit Labor Cost (in $)
Unit Materials Cost (in $)
Unit Maintenance Cost (in $)
Total Labor Cost (in $1,000s)
Total Materials Cost (in $1,000s)
Total Maintenance Cost (in $1,000s)
Enter Data on Standard Costs for the Dom
Standard Unit Labor Cost (in $)
Standard Unit Material Cost (in $)
Standard Unit Maintenance Cost (in $)
Cost Adjustment for Product Quality & F
Products Shipped from the Plant:

Local and Affiliate Sales Office Purchases
Quality/Features-Adjusted Unit Labor Cost
Quality/Features-Adjusted Unit Material Co




PRODUCTION SCHEDULE WORK
Number of Active Production Lines
Operating Hours Per 1st-Shift Line Per Wee
Number of 2nd-Shift Production Lines in Op
Operating Hours Per 2nd-Shift Line Per wee
Total Hours and Output
Total Labor Hours Per Week
Total Production Output Per Quarter (00
Labor, Materials, and Maintenance Costs
Unit Labor Cost (in $)
Unit Materials Cost (in $)
Unit Maintenance Cost (in $)
Total Labor Cost (in $1,000s)
Total Materials Cost (in $1,000s)
Total Maintenance Cost (in $1,000s)
Enter Data on Standard Costs for the Dom
Standard Unit Labor Cost (in $)
Standard Unit Material Cost (in $)
Standard Unit Maintenance Cost (in $)
Cost Adjustment for Product Quality & F
Products Shipped from the Plant:

Local and Affiliate Sales Office Purchases
Quality/Features-Adjusted Unit Labor Cost
Quality/Features-Adjusted Unit Material Co
RODUCTION SCHEDULE WORKSHEET                                                                MERICA'S PLANT                PRODUCTION SCHEDULE WOR
umber of Active Production Lines                                   6                        1st Forecasted Quarter        Number of Active Production Lines
perating Hours Per 1st-Shift Line Per Week                        40                                                      Operating Hours Per 1st-Shift Line Per We
umber of 2nd-Shift Production Lines in Operation                   0                                                      Number of 2nd-Shift Production Lines in O
perating Hours Per 2nd-Shift Line Per week                         0                                                      Operating Hours Per 2nd-Shift Line Per w
otal Hours and Output                                           Normal         Overtime        2nd-shift          ALL     Total Hours and Output
otal Labor Hours Per Week                                         240              0               0              240     Total Labor Hours Per Week
otal Production Output Per Quarter (000s)                         312              0               0              312     Total Production Output Per Quarter (0
abor, Materials, and Maintenance Costs                          Normal         Overtime        2nd-shift          ALL     Labor, Materials, and Maintenance Cos
nit Labor Cost (in $)                                            2.88            4.32            3.17             2.88    Unit Labor Cost (in local currency)
nit Materials Cost (in $)                                        1.23            1.23            1.23             1.23    Unit Materials Cost (in local Currency)
nit Maintenance Cost (in $)                                      0.25            0.25            0.25             0.25    Unit Maintenance Cost (in local currency)
otal Labor Cost (in $1,000s)                                     899              0               0               899     Total Labor Cost (in 1,000s of local curren
otal Materials Cost (in $1,000s)                                 384              0               0               384     Total Materials Cost (in 1,000s of local cu
otal Maintenance Cost (in $1,000s)                                78              0               0                78     Total Maintenance Cost (in 1,000s of local
andard Costs for the Domestic Plant:                                                                                      \Standard Costs for the Foreign Plant:
andard Unit Labor Cost (in $)                                     2.88                                                    Standard Unit Labor Cost (in Local Curren
andard Unit Material Cost (in $)                                  1.23                                                    Standard Unit Material Cost (in Local Cur
andard Unit Maintenance Cost (in $)                               0.25                                                    Standard Unit Maintenance Cost (in Local
ost Adjustment for Product Quality & Features                     M1              M2              M3              M4      Cost Adjustment for Product Quality &
oducts Shipped from the Plant:            Quality Level              2              2               2                2    Products Shipped from the Plant:
                                          Features Level             2              2               2                2
ocal and Affiliate Sales Office Purchases                           58             73              73              108    Local and Affiliate Sales Office Purchases
uality/Features-Adjusted Unit Labor Cost                           2.88           2.88           2.88              2.88   Quality/Features-Adjusted Unit Labor Cos
uality/Features-Adjusted Unit Material Cost                        1.23           1.23           1.23              1.23   Quality/Features-Adjusted Unit Material C
ote: For production cost estimation, see pp.126-130 of the Player's Manual for analytical details.
      For the estimation of sales office purchases, see also pp.115-117 of the Player's Manual for analytical details.



RODUCTION SCHEDULE WORKSHEET                                                                MERICA'S PLANT                PRODUCTION SCHEDULE WOR
umber of Active Production Lines                                   6                        2nd Forecasted Quarter        Number of Active Production Lines
perating Hours Per 1st-Shift Line Per Week                        40                                                      Operating Hours Per 1st-Shift Line Per We
umber of 2nd-Shift Production Lines in Operation                   0                                                      Number of 2nd-Shift Production Lines in O
perating Hours Per 2nd-Shift Line Per week                         0                                                      Operating Hours Per 2nd-Shift Line Per w
otal Hours and Output                                           Normal         Overtime        2nd-shift          ALL     Total Hours and Output
otal Labor Hours Per Week                                         240              0               0              240     Total Labor Hours Per Week
otal Production Output Per Quarter (000s)                         312              0               0              312     Total Production Output Per Quarter (0
abor, Materials, and Maintenance Costs                          Normal         Overtime        2nd-shift          ALL     Labor, Materials, and Maintenance Cos
nit Labor Cost (in $)                                            2.91            4.37            3.20             2.91    Unit Labor Cost (in local currency)
nit Materials Cost (in $)                                        1.24            1.24            1.24             1.24    Unit Materials Cost (in local Currency)
nit Maintenance Cost (in $)                                      0.25            0.25            0.25             0.25    Unit Maintenance Cost (in local currency)
otal Labor Cost (in $1,000s)                                     908              0               0               908     Total Labor Cost (in 1,000s of local curren
otal Materials Cost (in $1,000s)                                 387              0               0               387     Total Materials Cost (in 1,000s of local cu
otal Maintenance Cost (in $1,000s)                                78              0               0                78     Total Maintenance Cost (in 1,000s of local
nter Data on Standard Costs for the Domestic Plant:                                                                       Enter Data on Standard Costs for the Fo
andard Unit Labor Cost (in $)                                     2.91                                                    Standard Unit Labor Cost (in Local Curren
andard Unit Material Cost (in $)                                  1.24                                                    Standard Unit Material Cost (in Local Cur
andard Unit Maintenance Cost (in $)                               0.25                                                    Standard Unit Maintenance Cost (in Local
ost Adjustment for Product Quality & Features                     M1              M2              M3              M4      Cost Adjustment for Product Quality &
oducts Shipped from the Plant:            Quality Level            2                2               2               2     Products Shipped from the Plant:
                                          Features Level           2                2               2               2
ocal and Affiliate Sales Office Purchases                         114              55              55              88     Local and Affiliate Sales Office Purchases
uality/Features-Adjusted Unit Labor Cost                          2.91            2.91            2.91            2.91    Quality/Features-Adjusted Unit Labor Cos
uality/Features-Adjusted Unit Material Cost                       1.24            1.24            1.24            1.24    Quality/Features-Adjusted Unit Material C
RODUCTION SCHEDULE WORKSHEET                                                 MERICA'S PLANT           PRODUCTION SCHEDULE WOR
umber of Active Production Lines                            6                3rd Forecasted Quarter   Number of Active Production Lines
perating Hours Per 1st-Shift Line Per Week                 40                                         Operating Hours Per 1st-Shift Line Per We
umber of 2nd-Shift Production Lines in Operation            0                                         Number of 2nd-Shift Production Lines in O
perating Hours Per 2nd-Shift Line Per week                  0                                         Operating Hours Per 2nd-Shift Line Per w
otal Hours and Output                                    Normal   Overtime     2nd-shift     ALL      Total Hours and Output
otal Labor Hours Per Week                                 240        0            0           240     Total Labor Hours Per Week
otal Production Output Per Quarter (000s)                 312        0            0           312     Total Production Output Per Quarter (0
abor, Materials, and Maintenance Costs                   Normal   Overtime     2nd-shift     ALL      Labor, Materials, and Maintenance Cos
nit Labor Cost (in $)                                     2.94      4.41         3.23        2.94     Unit Labor Cost (in local currency)
nit Materials Cost (in $)                                 1.25      1.25         1.25        1.25     Unit Materials Cost (in local Currency)
nit Maintenance Cost (in $)                               0.26      0.26         0.26        0.26     Unit Maintenance Cost (in local currency)
otal Labor Cost (in $1,000s)                              917        0            0          917      Total Labor Cost (in 1,000s of local curren
otal Materials Cost (in $1,000s)                          390        0            0          390      Total Materials Cost (in 1,000s of local cu
otal Maintenance Cost (in $1,000s)                         81        0            0           81      Total Maintenance Cost (in 1,000s of local
nter Data on Standard Costs for the Domestic Plant:                                                   Enter Data on Standard Costs for the Fo
andard Unit Labor Cost (in $)                             2.94                                        Standard Unit Labor Cost (in Local Curren
andard Unit Material Cost (in $)                          1.25                                        Standard Unit Material Cost (in Local Cur
andard Unit Maintenance Cost (in $)                       0.26                                        Standard Unit Maintenance Cost (in Local
ost Adjustment for Product Quality & Features             M1        M2           M3           M4      Cost Adjustment for Product Quality &
oducts Shipped from the Plant:          Quality Level       2         2            2          2       Products Shipped from the Plant:
                                        Features Level      2         2            2          2
ocal and Affiliate Sales Office Purchases                  52        58           58         133      Local and Affiliate Sales Office Purchases
uality/Features-Adjusted Unit Labor Cost                  2.94      2.94         2.94        2.94     Quality/Features-Adjusted Unit Labor Cos
uality/Features-Adjusted Unit Material Cost               1.25      1.25         1.25        1.25     Quality/Features-Adjusted Unit Material C




RODUCTION SCHEDULE WORKSHEET                                                 MERICA'S PLANT           PRODUCTION SCHEDULE WOR
umber of Active Production Lines                            6                4th Forecasted Quarter   Number of Active Production Lines
perating Hours Per 1st-Shift Line Per Week                 40                                         Operating Hours Per 1st-Shift Line Per We
umber of 2nd-Shift Production Lines in Operation            0                                         Number of 2nd-Shift Production Lines in O
perating Hours Per 2nd-Shift Line Per week                  0                                         Operating Hours Per 2nd-Shift Line Per w
otal Hours and Output                                    Normal   Overtime     2nd-shift     ALL      Total Hours and Output
otal Labor Hours Per Week                                 240        0            0           240     Total Labor Hours Per Week
otal Production Output Per Quarter (000s)                 312        0            0           312     Total Production Output Per Quarter (0
abor, Materials, and Maintenance Costs                   Normal   Overtime     2nd-shift     ALL      Labor, Materials, and Maintenance Cos
nit Labor Cost (in $)                                     2.97      4.46         3.27        2.97     Unit Labor Cost (in local currency)
nit Materials Cost (in $)                                 1.27      1.27         1.27        1.27     Unit Materials Cost (in local Currency)
nit Maintenance Cost (in $)                               0.26      0.26         0.26        0.26     Unit Maintenance Cost (in local currency)
otal Labor Cost (in $1,000s)                              927        0            0          927      Total Labor Cost (in 1,000s of local curren
otal Materials Cost (in $1,000s)                          396        0            0          396      Total Materials Cost (in 1,000s of local cu
otal Maintenance Cost (in $1,000s)                         81        0            0           81      Total Maintenance Cost (in 1,000s of local
nter Data on Standard Costs for the Domestic Plant:                                                   Enter Data on Standard Costs for the Fo
andard Unit Labor Cost (in $)                             2.97                                        Standard Unit Labor Cost (in Local Curren
andard Unit Material Cost (in $)                          1.27                                        Standard Unit Material Cost (in Local Cur
andard Unit Maintenance Cost (in $)                       0.26                                        Standard Unit Maintenance Cost (in Local
ost Adjustment for Product Quality & Features             M1        M2           M3           M4      Cost Adjustment for Product Quality &
oducts Shipped from the Plant:          Quality Level      2          2            2          2       Products Shipped from the Plant:
                                        Features Level     2          2            2          2
ocal and Affiliate Sales Office Purchases                 103        46           46         116      Local and Affiliate Sales Office Purchases
uality/Features-Adjusted Unit Labor Cost                  2.97      2.97         2.97        2.97     Quality/Features-Adjusted Unit Labor Cos
uality/Features-Adjusted Unit Material Cost               1.27      1.27         1.27        1.27     Quality/Features-Adjusted Unit Material C
RODUCTION SCHEDULE WORKSHEET                                                 MERICA'S PLANT           PRODUCTION SCHEDULE WOR
umber of Active Production Lines                            6                5th Forecasted Quarter   Number of Active Production Lines
perating Hours Per 1st-Shift Line Per Week                 40                                         Operating Hours Per 1st-Shift Line Per We
umber of 2nd-Shift Production Lines in Operation            0                                         Number of 2nd-Shift Production Lines in O
perating Hours Per 2nd-Shift Line Per week                  0                                         Operating Hours Per 2nd-Shift Line Per w
otal Hours and Output                                    Normal   Overtime     2nd-shift     ALL      Total Hours and Output
otal Labor Hours Per Week                                 240        0            0           240     Total Labor Hours Per Week
otal Production Output Per Quarter (000s)                 312        0            0           312     Total Production Output Per Quarter (0
abor, Materials, and Maintenance Costs                   Normal   Overtime     2nd-shift     ALL      Labor, Materials, and Maintenance Cos
nit Labor Cost (in $)                                     3.00      4.50         3.30        3.00     Unit Labor Cost (in local currency)
nit Materials Cost (in $)                                 1.28      1.28         1.28        1.28     Unit Materials Cost (in local Currency)
nit Maintenance Cost (in $)                               0.26      0.26         0.26        0.26     Unit Maintenance Cost (in local currency)
otal Labor Cost (in $1,000s)                              936        0            0          936      Total Labor Cost (in 1,000s of local curren
otal Materials Cost (in $1,000s)                          399        0            0          399      Total Materials Cost (in 1,000s of local cu
otal Maintenance Cost (in $1,000s)                         81        0            0           81      Total Maintenance Cost (in 1,000s of local
nter Data on Standard Costs for the Domestic Plant:                                                   Enter Data on Standard Costs for the Fo
andard Unit Labor Cost (in $)                             3.00                                        Standard Unit Labor Cost (in Local Curren
andard Unit Material Cost (in $)                          1.28                                        Standard Unit Material Cost (in Local Cur
andard Unit Maintenance Cost (in $)                       0.26                                        Standard Unit Maintenance Cost (in Local
ost Adjustment for Product Quality & Features             M1        M2           M3           M4      Cost Adjustment for Product Quality &
oducts Shipped from the Plant:          Quality Level       2         2            2           2      Products Shipped from the Plant:
                                        Features Level      2         2            2           2
ocal and Affiliate Sales Office Purchases                  98        59           59          96      Local and Affiliate Sales Office Purchases
uality/Features-Adjusted Unit Labor Cost                  3.00      3.00         3.00        3.00     Quality/Features-Adjusted Unit Labor Cos
uality/Features-Adjusted Unit Material Cost               1.28      1.28         1.28        1.28     Quality/Features-Adjusted Unit Material C




RODUCTION SCHEDULE WORKSHEET                                                 MERICA'S PLANT           PRODUCTION SCHEDULE WOR
umber of Active Production Lines                            6                6th Forecasted Quarter   Number of Active Production Lines
perating Hours Per 1st-Shift Line Per Week                 40                                         Operating Hours Per 1st-Shift Line Per We
umber of 2nd-Shift Production Lines in Operation            0                                         Number of 2nd-Shift Production Lines in O
perating Hours Per 2nd-Shift Line Per week                  0                                         Operating Hours Per 2nd-Shift Line Per w
otal Hours and Output                                    Normal   Overtime     2nd-shift     ALL      Total Hours and Output
otal Labor Hours Per Week                                 240        0            0           240     Total Labor Hours Per Week
otal Production Output Per Quarter (000s)                 312        0            0           312     Total Production Output Per Quarter (0
abor, Materials, and Maintenance Costs                   Normal   Overtime     2nd-shift     ALL      Labor, Materials, and Maintenance Cos
nit Labor Cost (in $)                                     3.03      4.55         3.33        3.03     Unit Labor Cost (in local currency)
nit Materials Cost (in $)                                 1.29      1.29         1.29        1.29     Unit Materials Cost (in local Currency)
nit Maintenance Cost (in $)                               0.26      0.26         0.26        0.26     Unit Maintenance Cost (in local currency)
otal Labor Cost (in $1,000s)                              945        0            0          945      Total Labor Cost (in 1,000s of local curren
otal Materials Cost (in $1,000s)                          402        0            0          402      Total Materials Cost (in 1,000s of local cu
otal Maintenance Cost (in $1,000s)                         81        0            0           81      Total Maintenance Cost (in 1,000s of local
nter Data on Standard Costs for the Domestic Plant:                                                   Enter Data on Standard Costs for the Fo
andard Unit Labor Cost (in $)                             3.03                                        Standard Unit Labor Cost (in Local Curren
andard Unit Material Cost (in $)                          1.29                                        Standard Unit Material Cost (in Local Cur
andard Unit Maintenance Cost (in $)                       0.26                                        Standard Unit Maintenance Cost (in Local
ost Adjustment for Product Quality & Features             M1        M2           M3           M4      Cost Adjustment for Product Quality &
oducts Shipped from the Plant:          Quality Level      2          2            2           2      Products Shipped from the Plant:
                                        Features Level     2          2            2           2
ocal and Affiliate Sales Office Purchases                 121        51           51          88      Local and Affiliate Sales Office Purchases
uality/Features-Adjusted Unit Labor Cost                  3.03      3.03         3.03        3.03     Quality/Features-Adjusted Unit Labor Cos
uality/Features-Adjusted Unit Material Cost               1.29      1.29         1.29        1.29     Quality/Features-Adjusted Unit Material C
RODUCTION SCHEDULE WORKSHEET                                                 MERICA'S PLANT           PRODUCTION SCHEDULE WOR
umber of Active Production Lines                            6                7th Forecasted Quarter   Number of Active Production Lines
perating Hours Per 1st-Shift Line Per Week                 40                                         Operating Hours Per 1st-Shift Line Per We
umber of 2nd-Shift Production Lines in Operation            0                                         Number of 2nd-Shift Production Lines in O
perating Hours Per 2nd-Shift Line Per week                  0                                         Operating Hours Per 2nd-Shift Line Per w
otal Hours and Output                                    Normal   Overtime     2nd-shift     ALL      Total Hours and Output
otal Labor Hours Per Week                                 240        0            0           240     Total Labor Hours Per Week
otal Production Output Per Quarter (000s)                 312        0            0           312     Total Production Output Per Quarter (0
abor, Materials, and Maintenance Costs                   Normal   Overtime     2nd-shift     ALL      Labor, Materials, and Maintenance Cos
nit Labor Cost (in $)                                     3.06      4.59         3.37        3.06     Unit Labor Cost (in local currency)
nit Materials Cost (in $)                                 1.31      1.31         1.31        1.31     Unit Materials Cost (in local Currency)
nit Maintenance Cost (in $)                               0.27      0.27         0.27        0.27     Unit Maintenance Cost (in local currency)
otal Labor Cost (in $1,000s)                              955        0            0          955      Total Labor Cost (in 1,000s of local curren
otal Materials Cost (in $1,000s)                          409        0            0          409      Total Materials Cost (in 1,000s of local cu
otal Maintenance Cost (in $1,000s)                         84        0            0           84      Total Maintenance Cost (in 1,000s of local
nter Data on Standard Costs for the Domestic Plant:                                                   Enter Data on Standard Costs for the Fo
andard Unit Labor Cost (in $)                             3.06                                        Standard Unit Labor Cost (in Local Curren
andard Unit Material Cost (in $)                          1.31                                        Standard Unit Material Cost (in Local Cur
andard Unit Maintenance Cost (in $)                       0.27                                        Standard Unit Maintenance Cost (in Local
ost Adjustment for Product Quality & Features             M1        M2           M3           M4      Cost Adjustment for Product Quality &
oducts Shipped from the Plant:          Quality Level       2         2            2          2       Products Shipped from the Plant:
                                        Features Level      2         2            2          2
ocal and Affiliate Sales Office Purchases                  58        58           58         139      Local and Affiliate Sales Office Purchases
uality/Features-Adjusted Unit Labor Cost                  3.06      3.06         3.06        3.06     Quality/Features-Adjusted Unit Labor Cos
uality/Features-Adjusted Unit Material Cost               1.31      1.31         1.31        1.31     Quality/Features-Adjusted Unit Material C




RODUCTION SCHEDULE WORKSHEET                                                 MERICA'S PLANT           PRODUCTION SCHEDULE WOR
umber of Active Production Lines                            6                8th Forecasted Quarter   Number of Active Production Lines
perating Hours Per 1st-Shift Line Per Week                 40                                         Operating Hours Per 1st-Shift Line Per We
umber of 2nd-Shift Production Lines in Operation            0                                         Number of 2nd-Shift Production Lines in O
perating Hours Per 2nd-Shift Line Per week                  0                                         Operating Hours Per 2nd-Shift Line Per w
otal Hours and Output                                    Normal   Overtime     2nd-shift     ALL      Total Hours and Output
otal Labor Hours Per Week                                 240        0            0           240     Total Labor Hours Per Week
otal Production Output Per Quarter (000s)                 312        0            0           312     Total Production Output Per Quarter (0
abor, Materials, and Maintenance Costs                   Normal   Overtime     2nd-shift     ALL      Labor, Materials, and Maintenance Cos
nit Labor Cost (in $)                                     3.09      4.64         3.40        3.09     Unit Labor Cost (in local currency)
nit Materials Cost (in $)                                 1.32      1.32         1.32        1.32     Unit Materials Cost (in local Currency)
nit Maintenance Cost (in $)                               0.27      0.27         0.27        0.27     Unit Maintenance Cost (in local currency)
otal Labor Cost (in $1,000s)                              964        0            0          964      Total Labor Cost (in 1,000s of local curren
otal Materials Cost (in $1,000s)                          412        0            0          412      Total Materials Cost (in 1,000s of local cu
otal Maintenance Cost (in $1,000s)                         84        0            0           84      Total Maintenance Cost (in 1,000s of local
nter Data on Standard Costs for the Domestic Plant:                                                   Enter Data on Standard Costs for the Fo
andard Unit Labor Cost (in $)                             3.09                                        Standard Unit Labor Cost (in Local Curren
andard Unit Material Cost (in $)                          1.32                                        Standard Unit Material Cost (in Local Cur
andard Unit Maintenance Cost (in $)                       0.27                                        Standard Unit Maintenance Cost (in Local
ost Adjustment for Product Quality & Features             M1        M2           M3           M4      Cost Adjustment for Product Quality &
oducts Shipped from the Plant:          Quality Level      2          2            2          2       Products Shipped from the Plant:
                                        Features Level     2          2            2          2
ocal and Affiliate Sales Office Purchases                 124        41           41         105      Local and Affiliate Sales Office Purchases
uality/Features-Adjusted Unit Labor Cost                  3.09      3.09         3.09        3.09     Quality/Features-Adjusted Unit Labor Cos
uality/Features-Adjusted Unit Material Cost               1.32      1.32         1.32        1.32     Quality/Features-Adjusted Unit Material C
RODUCTION SCHEDULE WORKSHEET                                                 FOREIGN PLANT
umber of Active Production Lines                           0                 1st Forecasted Quarter
perating Hours Per 1st-Shift Line Per Week                 0
umber of 2nd-Shift Production Lines in Operation           0
perating Hours Per 2nd-Shift Line Per week                 0
otal Hours and Output                                    Normal   Overtime     2nd-shift     ALL
otal Labor Hours Per Week                                  0         0            0            0
otal Production Output Per Quarter (000s)                  0         0            0            0
abor, Materials, and Maintenance Costs                   Normal   Overtime     2nd-shift     ALL
nit Labor Cost (in local currency)                        8.89     13.34         9.78        8.89
nit Materials Cost (in local Currency)                    5.71      5.71         5.71        5.71
nit Maintenance Cost (in local currency)                  1.50      1.50         1.50        1.50
otal Labor Cost (in 1,000s of local currency)              0         0            0           0
otal Materials Cost (in 1,000s of local currency)          0         0            0           0
otal Maintenance Cost (in 1,000s of local currency)        0         0            0           0
tandard Costs for the Foreign Plant:
andard Unit Labor Cost (in Local Currency)                8.89
andard Unit Material Cost (in Local Currency)             5.71
andard Unit Maintenance Cost (in Local Currency)          1.50
ost Adjustment for Product Quality & Features             M1        M2           M3           M4
oducts Shipped from the Plant:          Quality Level      2         2            2            2
                                        Features Level     2         2            2            2
ocal and Affiliate Sales Office Purchases                  0         0            0            0
uality/Features-Adjusted Unit Labor Cost                  8.89      8.89         8.89         8.89
uality/Features-Adjusted Unit Material Cost               5.71      5.71         5.71         5.71




RODUCTION SCHEDULE WORKSHEET                                                 FOREIGN PLANT
umber of Active Production Lines                           0                 2nd Forecasted Quarter
perating Hours Per 1st-Shift Line Per Week                 0
umber of 2nd-Shift Production Lines in Operation           0
perating Hours Per 2nd-Shift Line Per week                 0
otal Hours and Output                                    Normal   Overtime     2nd-shift     ALL
otal Labor Hours Per Week                                  0         0            0            0
otal Production Output Per Quarter (000s)                  0         0            0            0
abor, Materials, and Maintenance Costs                   Normal   Overtime     2nd-shift     ALL
nit Labor Cost (in local currency)                        8.98     13.47         9.88        8.98
nit Materials Cost (in local Currency)                    5.77      5.77         5.77        5.77
nit Maintenance Cost (in local currency)                  1.52      1.52         1.52        1.52
otal Labor Cost (in 1,000s of local currency)              0         0            0           0
otal Materials Cost (in 1,000s of local currency)          0         0            0           0
otal Maintenance Cost (in 1,000s of local currency)        0         0            0           0
nter Data on Standard Costs for the Foreign Plant:
andard Unit Labor Cost (in Local Currency)                8.98
andard Unit Material Cost (in Local Currency)             5.77
andard Unit Maintenance Cost (in Local Currency)          1.52
ost Adjustment for Product Quality & Features             M1        M2           M3           M4
oducts Shipped from the Plant:          Quality Level      2         2            2            2
                                        Features Level     2         2            2            2
ocal and Affiliate Sales Office Purchases                  0         0            0            0
uality/Features-Adjusted Unit Labor Cost                  8.98      8.98         8.98         8.98
uality/Features-Adjusted Unit Material Cost               5.77      5.77         5.77         5.77
RODUCTION SCHEDULE WORKSHEET                                                 FOREIGN PLANT
umber of Active Production Lines                           0                 3rd Forecasted Quarter
perating Hours Per 1st-Shift Line Per Week                 0
umber of 2nd-Shift Production Lines in Operation           0
perating Hours Per 2nd-Shift Line Per week                 0
otal Hours and Output                                    Normal   Overtime     2nd-shift     ALL
otal Labor Hours Per Week                                  0         0            0            0
otal Production Output Per Quarter (000s)                  0         0            0            0
abor, Materials, and Maintenance Costs                   Normal   Overtime     2nd-shift     ALL
nit Labor Cost (in local currency)                        9.07     13.61         9.98        9.07
nit Materials Cost (in local Currency)                    5.82      5.82         5.82        5.82
nit Maintenance Cost (in local currency)                  1.53      1.53         1.53        1.53
otal Labor Cost (in 1,000s of local currency)              0         0            0           0
otal Materials Cost (in 1,000s of local currency)          0         0            0           0
otal Maintenance Cost (in 1,000s of local currency)        0         0            0           0
nter Data on Standard Costs for the Foreign Plant:
andard Unit Labor Cost (in Local Currency)                9.07
andard Unit Material Cost (in Local Currency)             5.82
andard Unit Maintenance Cost (in Local Currency)          1.53
ost Adjustment for Product Quality & Features             M1        M2           M3           M4
oducts Shipped from the Plant:          Quality Level      2         2            2           2
                                        Features Level     2         2            2           2
ocal and Affiliate Sales Office Purchases                  0         0            0           0
uality/Features-Adjusted Unit Labor Cost                  9.07      9.07         9.07        9.07
uality/Features-Adjusted Unit Material Cost               5.82      5.82         5.82        5.82




RODUCTION SCHEDULE WORKSHEET                                                 FOREIGN PLANT
umber of Active Production Lines                           0                 4th Forecasted Quarter
perating Hours Per 1st-Shift Line Per Week                 0
umber of 2nd-Shift Production Lines in Operation           0
perating Hours Per 2nd-Shift Line Per week                 0
otal Hours and Output                                    Normal   Overtime     2nd-shift     ALL
otal Labor Hours Per Week                                  0         0            0            0
otal Production Output Per Quarter (000s)                  0         0            0            0
abor, Materials, and Maintenance Costs                   Normal   Overtime     2nd-shift     ALL
nit Labor Cost (in local currency)                        9.16     13.74        10.08        9.16
nit Materials Cost (in local Currency)                    5.88      5.88         5.88        5.88
nit Maintenance Cost (in local currency)                  1.55      1.55         1.55        1.55
otal Labor Cost (in 1,000s of local currency)              0         0            0           0
otal Materials Cost (in 1,000s of local currency)          0         0            0           0
otal Maintenance Cost (in 1,000s of local currency)        0         0            0           0
nter Data on Standard Costs for the Foreign Plant:
andard Unit Labor Cost (in Local Currency)                9.16
andard Unit Material Cost (in Local Currency)             5.88
andard Unit Maintenance Cost (in Local Currency)          1.55
ost Adjustment for Product Quality & Features             M1        M2           M3           M4
oducts Shipped from the Plant:          Quality Level      2         2            2           2
                                        Features Level     2         2            2           2
ocal and Affiliate Sales Office Purchases                  0         0            0           0
uality/Features-Adjusted Unit Labor Cost                  9.16      9.16         9.16        9.16
uality/Features-Adjusted Unit Material Cost               5.88      5.88         5.88        5.88
RODUCTION SCHEDULE WORKSHEET                                                 FOREIGN PLANT
umber of Active Production Lines                           0                 5th Forecasted Quarter
perating Hours Per 1st-Shift Line Per Week                 0
umber of 2nd-Shift Production Lines in Operation           0
perating Hours Per 2nd-Shift Line Per week                 0
otal Hours and Output                                    Normal   Overtime     2nd-shift     ALL
otal Labor Hours Per Week                                  0         0            0            0
otal Production Output Per Quarter (000s)                  0         0            0            0
abor, Materials, and Maintenance Costs                   Normal   Overtime     2nd-shift     ALL
nit Labor Cost (in local currency)                        9.25     13.88        10.18        9.25
nit Materials Cost (in local Currency)                    5.94      5.94         5.94        5.94
nit Maintenance Cost (in local currency)                  1.56      1.56         1.56        1.56
otal Labor Cost (in 1,000s of local currency)              0         0            0           0
otal Materials Cost (in 1,000s of local currency)          0         0            0           0
otal Maintenance Cost (in 1,000s of local currency)        0         0            0           0
nter Data on Standard Costs for the Foreign Plant:
andard Unit Labor Cost (in Local Currency)                9.25
andard Unit Material Cost (in Local Currency)             5.94
andard Unit Maintenance Cost (in Local Currency)          1.56
ost Adjustment for Product Quality & Features             M1        M2           M3           M4
oducts Shipped from the Plant:          Quality Level      2         2            2           2
                                        Features Level     2         2            2           2
ocal and Affiliate Sales Office Purchases                  0         0            0           0
uality/Features-Adjusted Unit Labor Cost                  9.25      9.25         9.25        9.25
uality/Features-Adjusted Unit Material Cost               5.94      5.94         5.94        5.94




RODUCTION SCHEDULE WORKSHEET                                                 FOREIGN PLANT
umber of Active Production Lines                           0                 6th Forecasted Quarter
perating Hours Per 1st-Shift Line Per Week                 0
umber of 2nd-Shift Production Lines in Operation           0
perating Hours Per 2nd-Shift Line Per week                 0
otal Hours and Output                                    Normal   Overtime     2nd-shift     ALL
otal Labor Hours Per Week                                  0         0            0            0
otal Production Output Per Quarter (000s)                  0         0            0            0
abor, Materials, and Maintenance Costs                   Normal   Overtime     2nd-shift     ALL
nit Labor Cost (in local currency)                        9.34     14.01        10.27        9.34
nit Materials Cost (in local Currency)                    6.00      6.00         6.00        6.00
nit Maintenance Cost (in local currency)                  1.58      1.58         1.58        1.58
otal Labor Cost (in 1,000s of local currency)              0         0            0           0
otal Materials Cost (in 1,000s of local currency)          0         0            0           0
otal Maintenance Cost (in 1,000s of local currency)        0         0            0           0
nter Data on Standard Costs for the Foreign Plant:
andard Unit Labor Cost (in Local Currency)                9.34
andard Unit Material Cost (in Local Currency)             6.00
andard Unit Maintenance Cost (in Local Currency)          1.58
ost Adjustment for Product Quality & Features             M1        M2           M3           M4
oducts Shipped from the Plant:          Quality Level      2         2            2           2
                                        Features Level     2         2            2           2
ocal and Affiliate Sales Office Purchases                  0         0            0           0
uality/Features-Adjusted Unit Labor Cost                  9.34      9.34         9.34        9.34
uality/Features-Adjusted Unit Material Cost               6.00      6.00         6.00        6.00
RODUCTION SCHEDULE WORKSHEET                                                 FOREIGN PLANT
umber of Active Production Lines                           0                 7th Forecasted Quarter
perating Hours Per 1st-Shift Line Per Week                 0
umber of 2nd-Shift Production Lines in Operation           0
perating Hours Per 2nd-Shift Line Per week                 0
otal Hours and Output                                    Normal   Overtime     2nd-shift     ALL
otal Labor Hours Per Week                                  0         0            0            0
otal Production Output Per Quarter (000s)                  0         0            0            0
abor, Materials, and Maintenance Costs                   Normal   Overtime     2nd-shift     ALL
nit Labor Cost (in local currency)                        9.44     14.16        10.38        9.44
nit Materials Cost (in local Currency)                    6.06      6.06         6.06        6.06
nit Maintenance Cost (in local currency)                  1.59      1.59         1.59        1.59
otal Labor Cost (in 1,000s of local currency)              0         0            0           0
otal Materials Cost (in 1,000s of local currency)          0         0            0           0
otal Maintenance Cost (in 1,000s of local currency)        0         0            0           0
nter Data on Standard Costs for the Foreign Plant:
andard Unit Labor Cost (in Local Currency)                9.44
andard Unit Material Cost (in Local Currency)             6.06
andard Unit Maintenance Cost (in Local Currency)          1.59
ost Adjustment for Product Quality & Features             M1        M2           M3           M4
oducts Shipped from the Plant:          Quality Level      2         2            2           2
                                        Features Level     2         2            2           2
ocal and Affiliate Sales Office Purchases                  0         0            0           0
uality/Features-Adjusted Unit Labor Cost                  9.44      9.44         9.44        9.44
uality/Features-Adjusted Unit Material Cost               6.06      6.06         6.06        6.06




RODUCTION SCHEDULE WORKSHEET                                                 FOREIGN PLANT
umber of Active Production Lines                           0                 8th Forecasted Quarter
perating Hours Per 1st-Shift Line Per Week                 0
umber of 2nd-Shift Production Lines in Operation           0
perating Hours Per 2nd-Shift Line Per week                 0
otal Hours and Output                                    Normal   Overtime     2nd-shift     ALL
otal Labor Hours Per Week                                  0         0            0            0
otal Production Output Per Quarter (000s)                  0         0            0            0
abor, Materials, and Maintenance Costs                   Normal   Overtime     2nd-shift     ALL
nit Labor Cost (in local currency)                        9.53     14.30        10.48        9.53
nit Materials Cost (in local Currency)                    6.12      6.12         6.12        6.12
nit Maintenance Cost (in local currency)                  1.61      1.61         1.61        1.61
otal Labor Cost (in 1,000s of local currency)              0         0            0           0
otal Materials Cost (in 1,000s of local currency)          0         0            0           0
otal Maintenance Cost (in 1,000s of local currency)        0         0            0           0
nter Data on Standard Costs for the Foreign Plant:
andard Unit Labor Cost (in Local Currency)                9.53
andard Unit Material Cost (in Local Currency)             6.12
andard Unit Maintenance Cost (in Local Currency)          1.61
ost Adjustment for Product Quality & Features             M1        M2           M3           M4
oducts Shipped from the Plant:          Quality Level      2         2            2           2
                                        Features Level     2         2            2           2
ocal and Affiliate Sales Office Purchases                  0         0            0           0
uality/Features-Adjusted Unit Labor Cost                  9.53      9.53         9.53        9.53
uality/Features-Adjusted Unit Material Cost               6.12      6.12         6.12        6.12
PRODUCTION COST WORKSHEET
                                   Translation Exchange Rate:        1.00              1.00             1.00
Total Costs (000s)                             Consolidated          M1                M2               M3
Total Labor Cost                                   908               908
Total Materials Cost                               387               387
Total Maintenance Cost                              78                78
Total Tempory Layoff Cost                            0                 0
Total Cash Expenditures                             1373             1373
Equipment Depreciation                              107               107
Plant Depreciation                                   26               26
Total Production Cost                               1506             1506               0                 0
Total Units of Production                           312               312               0                 0
Unit Costs                                     Consolidated          M1                M2                M3
Unit Labor Cost                                   2.91               2.91
Unit Materials Cost                               1.24               1.24
Unit Maintenance Cost                             0.25               0.25
Unit Tempory Layoff Cost                          0.00               0.00
Total Unit Cash Expenditures                        4.40             4.40
Unit Equipment Depreciation                         0.34             0.34
Unit Plant Depreciation                             0.08             0.08
Total Unit Production Cost (UPC)                    4.83             4.83
Note: Enter your cost numbers onto the cell column(s) corresponding to your production plant(s) in operation.
      A similar worksheet is given on p.128 of the Player's Manual. Read pp.126-130 for more analytical details.
6.00
M4




 0
 0
M4

								
To top