Fani Anggardia

Lutfiah
1. Calculate ABC Profitability
A. Per Customer
Tabel. ABC Profitability by Customer
Customer
Customer Selling Sample Manufacturing Purchase Material Production Shipping
Service Support Fixed
Variable
Handling Support
(styles/
(unit
(shipmet/To
(styles/Tot
(styles/Tot
Total (styles/Total Style) x
cost/total
tal
al Style) x
al Style) x
Style) x
Cost
unit
shipment)x
Cost
Cost
Cost
cost)xcost
Cost
1 Talbots
2 Nordstrom
3 Dillards
4 J. Jill Ltd
5 Lands End
6 Stein Mart
7 The Orvis Company

Admin

7%xNet
Sales

305
336
130
177
134
48
46
1,176

325
340
61
91
65
85
69
1,037

453
475
85
127
91
119
97
1,447

365
118
49
43
36
38
17
666

179
188
34
50
36
47
38
572

201
65
27
24
20
21
9
367

518
543
97
145
104
136
111
1,655

88
221
25
5
8
41
3
392

1,707
430
222
143
186
169
65
2,923

Other (175) customers610

92

129

165

51

91

147

482

340

1,786

1,129

831

623

458

1,802

874

3,263

1,576
(Exhibit 5B )

B. By Product
Customer Selling Sample Manufacturing Purchase
Service Support Fixed
Variable
(styles/
(styles/Tot
Total (styles/Total Style) x
Product Group
al Style) x
Style) x
Cost
Cost
Cost
Jackets
554
351
489
210
193
Skirts
508
321
449
45
177
Pants
442
279
390
46
154
Tops
185
117
164
144
65
Dresses
96
61
85
386
34
1,786 1,129 1,576
831
623
(Exhibit 8 Notes 4 )

Material Production Shipping

Handling Support
(unit
(shipmet/To
(styles/Tot
cost/total
tal
al Style) x
unit
shipment)x
Cost
cost)xcost
Cost
115
559
327
25
513
261
26
446
225
79
187
49
213
97
12
458
1,802
874
(Exhibit 8 Notes 4 )

Admin

1,494
739
738
184
108
3,263

C. By Order Size
Customer Selling Sample Manufacturing Purchase Material Production Shipping
Service Support Fixed
Variable
Handling Support
(styles/
(unit
(shipmet/To
(styles/Tot
(styles/Tot
Total (styles/Total Style) x
cost/total
tal
al Style) x
al Style) x
Style) x
Cost
unit
shipment)x
Cost
Cost
Cost
cost)xcost
Cost
<100
100-500
500-1000
>1000

447
731
222
386
1,786

283
462
140
244
1,129

395
645
195
341
1,576

8
94
80
648
831
(Exhibit 5C )

156
255
77
135
623

5
52
44
357
458
(Exhibit 5C )

451
738
223
389
1,802

28.22
153.06
137.19
555.53
874

Admin

7%xNet
Sales

32
369
323
2,539
3,263

Manufacturing Variable
Cost of Sales
Overhead
COGS (MOH + Varible COGS)

Gross
Profit

COGS Selling
Perunit Price

4,142
2,718
731
804
681
705
456
10,235

16,693
4,140
2,201
1,353
1,888
1,692
631
28,598

20,835
6,858
2,932
2,157
2,569
2,397
1,087
38,833

3,326
(765)
215
(131)
68
(2)
(161)
2,552

39
43
39
35
46
43
48

45.1
38.6
41.9
32.9
46.8
42.5
41.3

2,106

3,184

5,290

(478)

44

39.6

12,342

31,782

44,124

2,073

Manufacturing Variable
Cost of Sales
Overhead
COGS (MOH + Varible COGS)

4,293
3,039
2,746
1,173
1,091
12,342

15,751
7,792
7,972
2,004
1,064
34,583

20,044
10,831
10,718
3,177
2,155
46,925

Gross
Profit

2,002
72
174
(468)
(569)
1,211

COGS Selling
Perunit Price

49.43
27.49
37.25
31.36
65.23

54.35
27.67
37.85
26.74
48.01

Total

1,805
3,500
1,443
5,594
12,342

Variable
Cost of Sales
COGS (MOH + Varible COGS)

374
3,985
3,321
26,903
34,583

2,179
7,485
4,764
32,497
46,925

Gross
Profit

(1,704.2)
(2,041.1)
0.5
4,956.2
1,211

COGS Selling
Perunit Price

170.7
57.6
42.3
33.6

37.2
41.9
42.3
38.8

Fani Anggardia
Lutfiah
1. Calculate ABC Profitability
A. Per Customer
Tabel. ABC Profitability by Customer
Customer

Customer

Selling

Service

Support

Purchase

Material

Production Shipping Admin

Handling
Support
(unit
(shipmen
(styles/To
(styles/Tot
(styles/Total
(styles/Total Style) x
cost/total
t/Total 7%xNet
tal Style)
al Style) x
Style) x
Cost
unit
shipment Sales
x Cost
Cost
Cost
cost)xcost
)xCost

1 Talbots
305
2 Nordstrom
336
3 Dillards
130
4 TJ Maxx
5 J. Jill Ltd
177
6 Lands End
134
7 Stein Mart
48
8 Ross Stores
9 Marshall
10 The Orvis Company
46
1,176
Other (175) customers
610
1,786

Sample
Manufacturing
Fixed
Variable

202
282
211
295
38
53
10
14
56
79
41
57
53
74
318
444
100
140
43
60
1,072 1,496
57

80

1,129 1,576
(Exhibit 5B )

365
118
49

17
666

111
117
21
5
31
22
29
175
55
24
591

9
367

322
337
60
15
90
65
84
507
160
69
1,711

165

32

91

91

481

326

831

623

458

1,802

874

3,263

43
36
38

201
65
27
24
20
21

88
221
25
1
5
8
41

1,638
413
213
64
137
179
162
44
23
3
63
393 2,937

Manufacturin
g
Overhead

Var.
COGS

COS
(MOH +
Varible
COGS)

3,514 16,693 20,207

2,114
4,140 6,254
617
2,201 2,818
109
1,340 1,449
641
1,353 1,994
561
1,888 2,449
551
1,692 2,243
1,489
812 2,301
480
649 1,129
334
631
965
10,409 31,399
###
1,933

3,184

12,342 34,583

5,117
###

B. By Product
Customer
Service
Product Group
Jackets
Skirts
Pants
Tops
Dresses

554
508
442
185
96
1,786

Selling Sample Manufacturing Purchase Material Production Shipping Admin Manufacturing Variable
Cost of Sales
Support Fixed
Variable
Handling
Support
Overhead
COGS
(MOH + Varible COG
(unit
(shipmet/
(styles/To
(styles/Tot
(styles/Total
(styles/Total Style) x
cost/total
Total
tal Style)
al Style) x
Style) x
Cost
unit
shipment
x Cost
Cost
Cost
cost)xcost
)xCost
351
489
210
193
115
559
327 1,494
4,293 15,751 20,044
321
449
45
177
25
513
261
739
3,039
7,792 10,831
279
390
46
154
26
446
225
738
2,746
7,972 10,718
117
164
144
65
79
187
49
184
1,173
2,004 3,177
61
85
386
34
213
97
12
108
1,091
1,064 2,155
1,129 1,576
831
623
458
1,802
874 3,263
12,342 34,583
###
(Exhibit 8 Notes 4 )
(Exhibit 8 Notes 4 )

C. By Order Size
Customer
Service

<100
100-500
500-1000
>1000

447
731
222
386
1,786

Selling Sample Manufacturing Purchase Material Production Shipping Admin

Support Fixed
Variable
Handling
Support
(unit
(shipmet/
(styles/To
(styles/Tot
(styles/Total
(styles/Total Style) x
cost/total
Total 7%xNet
tal Style)
al Style) x
Style) x
Cost
unit
shipment Sales
x Cost
Cost
Cost
cost)xcost
)xCost
283
395
462
645
140
195
244
341
1,129 1,576

8
94
80
648
831
(Exhibit 5C )

156
255
77
135
623

5
52
44
357
458
(Exhibit 5C )

451
738
223
389
1,802

28.22
32
153.06
369
137.19
323
555.53 2,539
874 3,263

Total

Variable
Cost of Sales
COGS
(MOH + Varible COG

1,805
374 2,179
3,500
3,985 7,485
1,443
3,321 4,764
5,594 26,903 32,497
12,342 34,583
###

Gross

COGS

Selling

Profit

Perunit

Price

3,954
(161)
329
(501)
32
188
152
(1,655)
(784)
(39)
1,516

38
40
37
22
32
43
40
54
45
43

45.1
38.6
41.9
14.1
32.9
46.8
42.5
15.1
13.8
41.3

(305)

42

39.6

1,211

Gross
Profit

2,002
72
174
(468)
(569)
1,211

Gross
Profit

COGS Selling
Perunit Price

49.43
27.49
37.25
31.36
65.23

54.35
27.67
37.85
26.74
48.01

COGS Selling
Perunit Price

### 170.69
###
57.56
0.50
42.27
4,956.19
33.63
1,211

37.20
41.90
42.30
38.80

Fani Anggardia
Lutfiah
(Exhibit 5 B )
(Tabel. Perhitungan Equivalent Yard material by Product )
(Pants )
(Tops )
(Dressess )
(Equivalent )
(Equivalent )
1.30
0.80
2.50
(Talbots ) 163,906.00
(Nordstorm )15,555.00

(Dillard )
(J Jill )
(Lands End
(Stein Mart
(Orvis )
(Other )

15,264.00
7,865.00
) 5,272.00
)18,038.00
1,028.00
60,816.00
287,744.00

213,077.80
20,221.50

28,871.00
10,920.00

23,096.80
8,736.00

19,843.20
10,224.50
6,853.60
23,449.40
1,336.40
79,060.80

4,352.00
23,153.00

3,481.60
18,522.40
1,872.00
537.60
24,794.40

2,340.00
672.00
30,993.00
101,301.00

3,656.00
6,901.00

14,158.00
4,233.00
943.00
3,146.00
33,037.00

(Equivalent )

(Skirt )
0.65

(Equivalent )

(Jackets )
1.70

(Equivalent )

(Total )

(Total )
(Equivalent )

9,140.00
17,252.50

161,777.00
45,013.00

105,155.05
29,258.45

177,450.00
79,569.00

301,665.00
135,267.30

535,660.00
157,958.00

652,134.65
210,735.75

35,395.00
10,582.50
2,357.50
7,865.00

28,258.00
14,870.00
31,385.00
17,954.00
7,175.00
87,617.00

18,367.70
9,665.50
20,400.25
11,670.10
4,663.75
56,951.05

27,289.00
1,540.00
15,445.00
17,039.00
13,567.00
73,719.00

46,391.30
2,618.00
26,256.50
28,966.30
23,063.90
125,322.30

75,163.00
61,586.00
56,335.00
56,314.00
22,442.00
256,291.00

88,083.80
76,425.40
64,092.85
68,315.30
29,601.65
293,993.55

394,049.00

405,618.00

1,221,749.00

1,483,382.95

Fani Anggardia
Lutfiah
(Exhibit 5 C )
(Tabel. Perhitungan Equivalent Yard material by Product )
(Equivalent ) (<100 ) (Equivalent )100 - 500(Equivalent(500
)
- 1000(Equivalent
)
)(>1000 ) (Equivalent )

(Total )

(Total )
(Equivalent )

Jackets
Skirts

1.70
0.65

3,494
3,255

5,940
2,116

37,728
33,399

64,138
21,709

36,975
36,303

62,858
23,597

327,421
321,092

556,616
208,710

405,618
394,049

689,551
256,132

Pants
Tops
Dresses

1.30
0.80
2.50

3,495
2,265
258
12,767

4,544
1,812
645
15,056

35,039
13,686
10,196
130,048

45,551
10,949
25,490
167,836

26,266
5,901
7,252
112,697

34,146
4,721
18,130
143,451

222,944
79,449
15,331
966,237

289,827
63,559
38,328
1,157,039

287,744
101,301
33,037
1,221,749

374,067
81,041
82,593
1,483,383

(Sample Manufacturing Variable )

94

80

648

831

(Material Handling )

52

44

357

458

Fani Anggardia
Lutfiah

2.

Calculate ABC Profitability

A. Per Customer

Tabel. ABC Profitability by Customer by Orde Size

Customer

Customer

Selling

Sample
Purchase
Manufacturing

Material

Service

Support

Fixed Variable

Handling

(styles/Tot
(styles/Tot
(styles/Total
al Style) x
al Style) x
Style) x Cost
Cost
Cost

Production Shipping Admin

Support

Manufact
uring

Var.

Overhead

COGS

COS

Gross
Profit

COGS Selling
Perunit

Price

(MOH +
Varible
COGS)

(unit
(shipmet/
(styles/Tot
cost/total
Total 7%xNe
al Style) x
unit
shipment t Sales
Cost
cost)xcost
)xCost

Nordstrom (< 100 )

(100 to 500 )
(500 to 1000 )
(> 1000 )
Total

71
165
39
60
336

72
167
40
61
340

101
234
55
85
475

25
58
14
21
118

40
92
22
34
188

14
32
8
12
65

115
267
63
97
543

8
35
23
156
221

9
83
54
284
430

457
1,134
317
810
2,718

102
833
514
2,691
4,140

559
1,967
831
3,501
6,858

(426)
(786)
(70)
517
(765)

168
72
42
33

40
43
39
37

Dillards

12
36
24
57
130

6
17
11
27
61

8
24
16
38
85

5
14
9
22
49

3
9
6
15
34

3
8
5
12
27

9
27
18
43
97

2
4
18
25

1
13
14
194
222

46
151
108
425
730

8
128
138
1,927
2,201

54
279
246
2,352
2,931

(43)
(91)
(45)
395
216

178
59
45
36

36
40
37
42

(< 100 )
(100 to 500 )
(500 to 1000 )
(> 1000 )
Total

B. By Product
Tabel. ABC Profitability by Product by Orde Size
Customer Selling
Sample Manufacturing
Purchase
Service
Support Fixed Variable
Product Group
Jacket

Tops

(< 100 )
(100 to 500 )
(500 to 1000 )
(> 1000 )
(< 100 )
(100 to 500 )
(500 to 1000 )
(> 1000 )
Dresses

Material Production Shipping Admin

Manufacturing
VariableCost of SalesGross COGS Selling
Handling
Support
Overhead COGS
(MOH + Varible COGS)
Profit Perunit Price
(unit
(shipmet/
(styles/Tot
(styles/Tot
(styles/Tot
(styles/Total
cost/total
Total
al Style) x
al Style) x
al Style) x
Style) x Cost
unit
shipment
Cost
Cost
Cost
cost)xcost
)xCost
141
89
124
53
49
29
142
9
13
649
151
800 (612)
229
54
217
137
192
82
76
45
219
54
150
1,173
1,593
2,766 (551)
73
59
71
45
63
27
25
15
72
53
147
517
1,512
2,029
142
55
59
125
79
111
47
44
26
127
212 1,184
1,955 12,495
14,450 3,022
44
53

57
79
14
35
96
1,786

36
50
9
22
61
1,129

50
70
12
31
85
###

44
62
11
27
386
831

20
28
5
12
34
623

24
34
6
15
213
458

58
80
14
35
97
1,802

5
5
19
28
2
12
23
139
12
108
874 3,263

300
60
450
333
85
132
339
1,479
1,091
1,064
12,342 34,583

360 (284)
783 (370)
217
(44)
1,818
229
2,155 (569)
46,925 1,211

159
34
57
30
37
29
23
26
65.23 48.01

2.Calculate ABC Profitability

A. Per Customer
Tabel. ABC Profitability by Customer by Orde Size
Customer

Customer

Selling

Sample
Manufacturing

Service

Support

Fixed Variable

(styles/Tot
al Style) x
Cost

(styles/Total
Style) x Cost

Purchase

Material
Handling

(styles/Tot
al Style) x
Cost

(unit
cost/total
unit
cost)xcost

Production Shipping Admin

Support

Manufacturi
ng

Var.

Overhead

COGS

COS

Gross

COGS

Sellin
g

Profit

unit

Price

(MOH +
Varible
COGS)

(shipmet
(styles/Tota
/Total 7%xNet
l Style) x
shipmen Sales
Cost
t)xCost

(< 100 )
(100 to 500 )
(500 to 1000 )
(> 1000 )
Nordstrom

71
165
39
60
336

45
104
25
38
211

63
145
34
53
295

25
58
14
21
118

25
57
14
21
117

14
32
8
12
65

72
166
39
60
337

8
35
23
156
221

9
80
52
272
413

332
842
247
693
2,114

102
833
514
2,691
4,140

434
1,675
761
3,384
6,254

(301)
(494)

Dillards
(< 100 )
(100 to 500 )
(500 to 1000 )
(> 1000 )
Total

130
12
36
24
57
130

38
4
11
7
17
38

53
5
15
10
23
53

49
5
14
9
22
49

21
2
6
4
9
21

27
3
8
5
12
27

60
6
17
11
27
60

25

213
1
13
14
186
213

617
36
121
88
371
616

2,201
8
128
138
1,927
2,201

2,818
44
249
226
2,298
2,817

329
(33)
(61)
(25)
449
330

2
4
18
25

634
(161)

131
61
39
31

40
43
39
37

37
145
53
42
36

41.9
36
40
37
42

B. By Product
Tabel. ABC Profitability by Product by Orde Size
Customer

Selling

Sample
Manufacturing

Service

Support

Fixed Variable

(styles/Tot
al Style) x
Cost

(styles/Total
Style) x Cost

Product Group
Jackets
(< 100 )
(100 to 500 )
(500 to 1000 )
(> 1000 )
Tops
(< 100 )
(100 to 500 )
(500 to 1000 )
(> 1000 )

554
141
217
71
125
185
57
79
14
35

351
89
137
45
79
117
36
50
9
22

489
124
192
63
111
164
50
70
12
31

210
53
82
27
47
144
44
62
11
27

Purchase

(styles/Tot
al Style) x
Cost
193
49
76
25
44
65
20
28
5
12

Material
Handling
(unit
cost/total
unit
cost)xcost
115
29
45
15
26
79
24
34
6
15

Sellin
Production Shipping Admin Manufacturi Variable
COS
Gross
COGS
g
ng
Support
COGS
(MOH + Varible COGS)
Profit
unit
Price
(shipmet
(styles/Tota
/Total
l Style) x
Overhead
shipmen
Cost
t)xCost
559
327 1,494
4,293 15,751
20,044
2,002
49 54.35
142
9
13
649
151
800
(612)
229
54
219
54
150
1,173
1,593
2,766
(551)
73
59
72
53
147
517
1,512
2,029
142
55
59
127
212
1,184
1,955 12,495
14,450
3,022
44
53
187
49
184
1,173
2,004
3,177
(468)
31 26.74
58
5
5
300
60
360
(284)
159
34
80
19
28
450
333
783
(370)
57
30
14
2
12
85
132
217
(44)
37
29
35
23
139
339
1,479
1,818
229
23
26