1

Days

2
Hours
Worked

3
Output
Units

4
5
Standard Efficiency
Units
Ratio
2 x 50

Monday
Tuesday
Wednesday
Thursday
Friday

80
80
80
80
80

3800
4500
4600
4500
4400

4000
4000
4000
4000
4000

3/4 x 100
95
112.5
115
112.5
110

6
Base Rate

80
80
80
80
80

7
Base
Efficiency
Ratio

8
Total
Earned

9
Labour
Cost per
Unit

6/5 x100

2x6
2x7

8/3

0
90
92
90
88

6400 1.684211
7200
1.6
7360
1.6
7200
1.6
7040
1.6

10
Over
Head Per
Hour

11
12
Over Head Conversio
Per Unit
n Cost per
Unit
9/10 x 100

9+11

64 2.63157895 4.315789
64
2.5
4.1
64
2.5
4.1
64
2.5
4.1
64
2.5
4.1

1
Days

2
Hours
Worked

3
Output
Units

4
5
Standard Efficiency
Units
Ratio
2 x 50

Monday
Tuesday
Wednesday
Thursday
Friday

80
80
80
80
80

3800
4500
4600
4500
4400

4000
4000
4000
4000
4000

3/4 x 100
95
112.5
115
112.5
110

6
Base Rate

80
80
80
80
80

7
Base
Efficiency
Ratio

8
Total
Earned

9
Labour
Cost per
Unit

6/5 x100

2x6
2x7

8/3

0
90
92
90
88

800 0.210526
900
0.2
920
0.2
900
0.2
880
0.2

10
Over
Head Per
Hour

11
Over Head
Per Unit

12
Depreiation
per hr

9/10 x 100
64 0.32894737
64
0.3125
64
0.3125
64
0.3125
64
0.3125

9
9
9
9
9

13
14
Depreciation Conversio
per Unit
n Cost per
Unit
9+11
0.18947368 0.728947
0.16
0.6725
0.15652174 0.669022
0.16
0.6725
0.16363636 0.676136