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HA1- chapter12 (Home assignment #1 based on the Richards book, Chapter 12, warehouse costs) Exercise 2. Overhead A 3PL warehouse provides contract services to 3 customers: A, B and C. The direct annual costs of the whole warehouse are as follows: Space $2,000,000 Labor $800,000; [MHE (material handling equipment)-$200,000. Total overhead is $600,000. There is space for 10,000 pallet locations split between the customers as follows: A- 50%iB-25%, and C-2596. The total labor hours per year are 50,000; they are split between the customers as follows: A-50%; B-40%, and C-10%. MHE is used to serve the customers in the same proportions as labor. 3. What is the rate of overhead in percent? 4. What is the average warehouse labor rate per hour with overhead in dollars and cents? 5. What is the share of customer B in total overhead contribution as a percentage? 6. What is the amount in total overhead contribution of customer A in whole dollars? 7. How much overhead in dollars will remain undistributed if customer C reduces its storage needs by 20% and handling (ie, labor and MHE use) by 10%. 1012 . Words: 33 of 308 ·馬
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3 Direct overheads 4 Average warehouse labour rate Space Labor MHE 4 Overhead Overhead rate as % 5 Share of customer B 20.00%Direct overheads Average warehou (800000+600000)/50000 Labor 800000 = SUM(C2: C4) 600000 Overhead Overhead rate as % Share of custome 0.25 0.4 0.25 -C2 H8 18 Labor H10 110 SUM J8:J10) -SUM(H8:H10) 12 Overhead contrit -J11H11 14 Share of custome Space Labor 0.5 0.5 0.5 H18 118 H19 119 SUMIJ17:J19) 24

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