10 ANGGARAN VARIABEL

7172019 10 ANGGARAN VARIABEL

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ANGGARAN

VARIABEL

MK PENGANGGARANDOSEN MELDONA MM

X



Anggaran Variabel Anggaran yang menggambarkan perubahan biaya

yang terjadi yang dikaitkan dengan perubahan

volume output dan aktivitas

Konsep Variabilitas Biaya

biaya dapat dikaitkan dengan tpt ata aktiita

e$ingga biaya erpakan ampngi dariampaktr akt dan ampaktr aktiita



Variable Budget

=

Flexible Budget

Sliding Scale Budget

Step Budget

Expense Formula Budget

Expense Control Budget



()NGS ANGGARAN VARA+EL

Sebagai alat ntk eperda$ penynananggaran biaya departeental ntkdiakkan dala proit plan

Mebant anaer eng$adapi ketidakpatiandengan eli$at $ail yang di$arapkan dariberbagai aktiita

Meng$ailkan berbagai a-a $ail keangan

dengan berbagai kenari kegiatan Sebagai alat ntk enetapkan anggaran yang

dieaikan ntk tan perbandingan denganbiaya engg$nya dala lapran pelakanaan



(aktr yg $ar diper$atikan dala

penynan Anggaran Variabel1 Klasifikasi Biaya +iaya tetap +iaya Variabel dan

+iaya Sei Variabel ixed

2 Penentuan Satuan Keiatan activity based$ ial a ein langng DM0 a keralangng DL0 a reparai langng DR0kilat per a K10

Penentuan Releant Rane at interal ygdinyatakan dengan tingkat tpt tertent dianaanggaran ariabel yb ai$ berlak terkait dgbiaya tetap 2 ariabel dpt berba$ pada tk tpt

tertent0



APLKAS KONSEP

+iaya $ar diklaiampikaikan dala biaya tetapdan biaya ariabel dan di$bngkan dengan nit

kelaran3aktiita prdki (rla anggaran amplekibel ntk tiap biaya

$ar en-akp peride akt tertent danpada la$ kelaran3aktiita prdki tertent

(rla anggaran amplekibel $ar dibat ntketiap biaya dan pat pertanggngaabandala at pera$aan



GAM+ARAN )M)M

REN4ANA PROD)KS 5GDPL ADALA 6777 nit



KE8ERAMPLAN 5G

D+)8)KAN Mengkategrikan3enelri ana biaya

tetap ariabel dan ei ariabel

Meng$itng r biaya dengan etdetertinggi terenda$ -aterpltt danleat 9are

Menggnakan r biaya ntkeng$itng biaya pada beberapa tingkatpt ata aktiita



APLKAS PENEN8)ANR)M)S +A5A

Metde Variabilita +iaya



8$e ig$L Met$d

8$e S-atterplt Met$d

8$e Met$d amp Leat S9are

Methods forMethods for Getting Cost FormulasGetting Cost FormulasMethods forMethods for Getting Cost FormulasGetting Cost Formulas

VariableComponent

Fixed

Component



Asumsi linearitas menyatakan

bahwa biaya variabel berubah

secara langsung proporsionalterhadap jumlah unit yang

diproduksi (atau aktivitas yang

dijalani)



Methods for Separating Mixed CostsMethods for Separating Mixed CostsMethods for Separating Mixed CostsMethods for Separating Mixed Costs

Y = a + b x

Total CostTotal Fixed

Cost

Variable

Cost per

Unit

Number of

Units



Month Setup Costs Setup Hours

January

$ebruary amp March amp

pril amp

May amp amp

The igho MethodThe igho Method

Step $ Solampe for ampariable ost (b)Step $ Solampe for ampariable ost (b)




January


pril amp

May amp amp

b = igh Cost o Cost

igh Units o Units




b = igh Cost o Cost

igh Units o Units


January


pril amp

May amp amp


b = -0 o Cost

00 o Units




January


pril amp

May amp amp

b = -0 o Cost

00 o Units b =

-0 $-000

00 $00




b = -0 $-000

00 $00

b = 123 b = 123

Step 4 Using either the high ost or lo ost-

solampe for the total fixed ost (a)2






Y = a + b ( x) -0 = a + 123(00)

$420 = a

igh

5nd

Y = a + b ( x) $-000 = a + 123($00)

$420 = a

o

5nd

+he cost ormula using the high-low method is

Total cost = $31250 + ($6875 x Setup ours




8$e S-atterpltMet$d8$e S-atterpltMet$d



ctivity

Cost

ctivity utput

8$e S-atterplt

Met$d

8$e S-atterplt

Met$d Nonlinear 6elationship



ctivity

Cost

ctivity utput

8$e S-atterplt

Met$d

8$e S-atterplt

Met$dUpard Shift in Cost 6elationship



ctivity

Cost

ctivity utput

8$e S-atterplt

Met$d

8$e S-atterplt

Met$d7resene of 8utliers

5stimated

regression

line

5stimated

fixed ost



+he Method o 0east S1uares+he Method o 0east S1uares+he Method o 0east S1uares+he Method o 0east S1uares

ont$ Setup osts Setup ampoursan lt777 lt77

(eb lt6=7 677

Mar 66=7 gt77

Apr 6=77 77

May gt=7 =77

Spreadsheet 9ata for

arson Compan



R)M)S LEAS8 S)ARE

R 5 B ( C V X

[ ]

( )[ ]sum sumsum sum sum

minus= n

n

ltlt

YltltY

V 44

minus= sumsum

n

lt

n

YF V




9engan Softare Statisti




The results giampe rise to the folloing egtuation

Setup costs = $125 + ($675 x Setup hours)

6 4 = 944- or 944 percent of the variation in

setup costs is expaine the nuer of setup

hours variae



oeicient o orrelationoeicient o orrelation

ositie orrelation

Mahine

ours

Utilities

Costs

r approahes +$

Mahine

ours

Utilities

Costs




ampeatie orrelation

ours of

Safet

Training

ndustrial

idents

r approahes $

ours of

Safet

Training

ndustrial

idents




ampo orrelation

air

ength

ounting

Grade

r A 0

air

ength

ounting

Grade



PEN5)S)NAN

ANGGARAN +A5A VARA+EL

8endi aran p ltlt



Stati- +dget and Perampran-e Reprt

Stati- bdget

are prepared ampr a ingle plannedleel amp a-tiity

Perampran-eealatin idiampampi-lt $en

a-tal a-tiitydiampamper ampr t$eplanned leel amp

a-tiity

4paringtati- bdget it$a-tal -t i like-paring apple

and range



(leFible +dget

pre perampran-e ealatin

May be prepared ampr any a-tiityleel in t$e releant range

S$ -t t$at $ld $ae been

in-rred at t$e a-tal leel amp a-tiity enabling apple t appleH-t -parin

Reeal arian-e related t

-t -ntrl

Lets look at $eeseo



$eeseoStati( A(tual

Bu)et Results Varian(e

a($ine $ours 1+

Variable (osts

In)ire(t labor +-

In)ire(t aterials +

Poer 0+

ie) (osts

3epre(iation 12+

Insuran(e 2+

4otal oer$ea) (osts 56+-




$eeseoStati( A(tual


a($ine $ours 1+ 5+

Variable (osts

In)ire(t labor +- +-

In)ire(t aterials + 20+0

Poer 0+ +5

ie) (osts

3epre(iation 12+ 12+

Insuran(e 2+ 2+0

4otal oer$ea) (osts 56+- 77+0-




Stati( A(tual


a($ine $ours 1+ 5+ 2+ 8

Variable (osts

In)ire(t labor +- +- -9+

In)ire(t aterials + 20+0 +0

Poer 0+ +5 1+2

ie) (osts


Insuran(e 2+ 2+0 0 8

4otal oer$ea) (osts 56+- 77+0- -11+90

8 8nfaorable arian(e $eeseo as unable to a($iee

t$e bu)ete) leel of a(tiity

$eeseo




Stati( A(tual


a($ine $ours 1+ 5+ 2+ 8

Variable (osts



Poer 0+ +5 1+2

ie) (osts



4otal oer$ea) (osts 56+- 77+0- -11+90

$eeseo

aorable arian(e t$at o((urs $ena(tual (osts are less t$an bu)ete) (osts




Stati( A(tual


a($ine $ours 1+ 5+ 2+ 8

Variable (osts



Poer 0+ +5 1+2

ie) (osts



4otal oer$ea) (osts 56+- 77+0- -11+90

Sin(e (ost arian(es are faorable+ $aee )one a oo) ob (ontrollin (ostslt

$eeseo




dnIt t$ink -an aner t$e9etin ing

a tati- bdget

A-tal a-tiity i belbdgeted a-tiity

S $ldnIt ariable -tbe ler iamp a-tal a-tiityi lerJ


S i + d d P amp R



8$e releant 9etin i

=ampo u($ of t$e faorable (ostarian(e is )ue to loer a(tiity+ an)

$o u($ is )ue to oo) (ost(ontrolltgt

8 aner t$e 9etin

e tt$e bdget t t$ea-tal leel amp a-tiity

8$e releant 9etin i =ampo u($ of t$e faorable (ostarian(e is )ue to loer a(tiity+ an)


8 aner t$e 9etin





Preparing a (leFible +dget

8 a bdget e need t kn t$at

8tal ariable -t -$ange

in dire-t prprtin t-$ange in a-tiity

8tal ampiFed -t reainn-$anged it$in t$ereleant range (iFed

V a r i a

b l e




Lets pr epar e bu)ets

f or $eeseo



ost 4otal

orula ie) 5+ 1+ 12+

per ampour ost ampours ampours ampours

a($ine $ours 5+ 1+ 12+

Variable (osts

In)ire(t labor -

In)ire(t aterial

Poer 0

4otal ariable (ost 70-

ie) (osts

3epre(iation 12+-

Insuran(e 2+

4otal fie) (ost

4otal oer$ea) (osts

leible Bu)ets


ie) (osts areepresse) as atotal aount

Variable (osts are epresse) asa (onstant aount per $our

-+ 1+ $ours is- per $our

$eeseo



ost 4otal

orula ie) 5+ 1+ 12+


a($ine $ours 5+ 1+ 12+

Variable (osts

In)ire(t labor - 2+-

In)ire(t aterial 2+

Poer 0 +

4otal ariable (ost 70- 9+-

ie) (osts

3epre(iation 12+-

Insuran(e 2+

4otal fie) (ost

4otal oer$ea) (osts

leible Bu)ets


- per $our 5+ $ours -2+

$eeseo



Preparing a (leFible +dget$eeseo

ost 4otal

orula ie) 5+ 1+ 12+


a($ine $ours 5+ 1+ 12+

Variable (osts In)ire(t labor - 2+-

In)ire(t aterial 2+

Poer 0 +


ie) (osts

3epre(iation 12+- 12+-

Insuran(e 2+ 2+

4otal fie) (ost 1+-


leible Bu)ets





i-k 4$e-k

1$at $ld be t$e ttal er$ead -t amprt$e (leFible +dget at lt6777 $rJ

a 6=77

b 777

- lt777

d lt7777


a 6=77

b 777- lt777

d lt7777




a 6=77

b 777- lt777

d lt7777


a 6=77

b 777- lt777

d lt7777

i-k 4$e-k

8tal er$ead -t

B lt777 C =7 per $r times lt6777 $r

B lt777 C 7777 B lt7777




ost 4otal

orula ie) 5+ 1+ 12+


a($ine $ours 5+ 1+ 12+

Variable (osts In)ire(t labor - 2+- +- 5+-

In)ire(t aterial 2+ + 9+

Poer 0 + 0+ 9+

4otal ariable (ost 70- 9+- 70+- 6+-

ie) (osts

3epre(iation 12+- 12+- 12+- 12+-

Insuran(e 2+ 2+ 2+ 2+

4otal fie) (ost 1+- 1+- 1+-

4otal oer$ea) (osts 7+- 56+- 1+-

leible Bu)ets

(l ibl + d t P amp



Lets pr epar e a bu)et per f or an(e r epor t f or $e

eseo

(leFible +dget Perampran-eReprt



ost 4otal

orula ie) leible A(tual

per ampour ost Bu)et Results Varian(es

a($ine $ours 5+ 5+

Variable (osts In)ire(t labor - +-

In)ire(t aterial 20+0

Poer 0 +5


ie) (osts


Insuran(e 2+ 2+0

4otal fie) (ost 1+0-

4otal oer$ea) (osts 77+0-

$eeseoleible bu)et isprepare) for t$e

sae a(tiity leel5+ $ours as

a(tually a($iee)

(leFible +dget Perampran-e Reprt



i-k 4$e-k

1$at i t$e arian-e ampr indire-t labr $ent$e ampleFible bdget ampr 777 $r i-pared t t$e a-tal reltJ

a 6777 )

b 6777 (

- 777 )

d 777 (


a 6777 )

b 6777 (

- 777 )

d 777 (




a 6777 )

b 6777 (

- 777 )

d 777 (


a 6777 )

b 6777 (

- 777 )

d 777 (

i-k 4$e-k



ost 4otal



a($ine $ours 5+ 5+

Variable (osts In)ire(t labor - 2+- +- - 2+ 8


Poer 0 +5


ie) (osts


Insuran(e 2+ 2+0



$eeseo




i-k 4$e-k

1$at i t$e arian-e ampr indire-t aterial$en t$e ampleFible bdget ampr 777 $r i-pared t t$e a-tal reltJ

a lt=77 )

b lt=77 (

- =77 )

d =77 (


a lt=77 )

b lt=77 (

- =77 )

d =77 (




a lt=77 )

b lt=77 (

- =77 )

d =77 (


a lt=77 )

b lt=77 (

- =77 )

d =77 (

i-k 4$e-k

leible Bu)et Perforan(e Report



ost 4otal



a($ine $ours 5+ 5+


In)ire(t aterial 2+ 20+0 1+0 8

Poer 0 + +5 2

4otal ariable (ost 70- 9+- 9+- - + 8

ie) (osts

3epre(iation 12+- 12+- 12+- -

Insuran(e 2+ 2+ 2+0 0 8

4otal fie) (ost 1+- 1+0- 0 8

4otal oer$ea) (osts 7+- 77+0- - +0 8

$eeseo


(leFible +dget Perampran-e



Reeber t$e CuestionD =ampo u($ of t$e total ar ian(e is )ue to lo er a(ti ity an) $o u($ is

)ue to (ost (ontr olltgt




Stati( A(tual


a($ine $ours 1+ 5+ 2+ 8

Variable (osts



Poer 0+ +5 1+2

ie) (osts 3epre(iation 12+ 12+


4otal oer$ea) (osts 56+- 77+0- -11+90

Stati- +dget and Perampran-e ampo u($ of t$e -11+90 faorable arian(e is )ue to

loer a(tiity an) $o u($ is )ue to (ost (ontrollt




3ifferen(e beteen oriinal stati( bu)etan) a(tual oer$ea) -11+90

er$ea) Varian(e Analysis

Stati( A(tual

Eer$ea) Eer$ea)

Bu)et at at1+ ampour 5+ ampour

56+- 77+0-

Lets pla(et$e fleible

bu)et for5+ $ours

$ere






4$is -10+ arian(e is)ue to loer a(tiity

A(tiity

4$is -+08arian(e is )ue

to poor (ost (ontrol

ost (ontrol

Stati( leible A(tual

Eer$ea) Eer$ea) Eer$ea)

Bu)et at Bu)et at at1+ ampour 5+ ampour 5+ ampour

56+- 7+- 77+0-


LANGKALANGKA PEN5)S)NAN



LANGKA LANGKA PEN5)S)NAN ANGGARAN VARA+EL

ltMengkategrikan aingaing p biaya6Meng$itng la$ biaya yang teradi ata

dieaikan dengan ketentan yang ada

gtMerkan amprla dari penyeaian yangtela$ dilakkanMeng$itng biaya ariabel ntk aing

aing interal=Mebat dala tabel 3 amprlai ttalGraampik



Anggaran Variabel Anggaran yang menggambarkan perubahan biaya

yang terjadi yang dikaitkan dengan perubahan

volume output dan aktivitas

Konsep Variabilitas Biaya

biaya dapat dikaitkan dengan tpt ata aktiita

e$ingga biaya erpakan ampngi dariampaktr akt dan ampaktr aktiita



Variable Budget

=

Flexible Budget


Step Budget


















tertent0



APLKAS KONSEP







GAM+ARAN )M)M




KE8ERAMPLAN 5G











8$e ig$L Met$d




VariableComponent

Fixed

Component







dijalani)




Y = a + b x


Cost

Variable

Cost per

Unit

Number of

Units




January


pril amp

May amp amp






January


pril amp

May amp amp

b = igh Cost o Cost

igh Units o Units




b = igh Cost o Cost

igh Units o Units


January


pril amp

May amp amp


b = -0 o Cost

00 o Units




January


pril amp

May amp amp

b = -0 o Cost

00 o Units b =

-0 $-000

00 $00




b = -0 $-000

00 $00

b = 123 b = 123








Y = a + b ( x) -0 = a + 123(00)

$420 = a

igh

5nd

Y = a + b ( x) $-000 = a + 123($00)

$420 = a

o

5nd









ctivity

Cost

ctivity utput

8$e S-atterplt

Met$d

8$e S-atterplt




ctivity

Cost

ctivity utput

8$e S-atterplt

Met$d

8$e S-atterplt




ctivity

Cost

ctivity utput

8$e S-atterplt

Met$d

8$e S-atterplt


5stimated

regression

line

5stimated

fixed ost





(eb lt6=7 677

Mar 66=7 gt77

Apr 6=77 77

May gt=7 =77


arson Compan



R)M)S LEAS8 S)ARE

R 5 B ( C V X

[ ]


minus= n

n

ltlt

YltltY

V 44

minus= sumsum

n

lt

n

YF V












hours variae




ositie orrelation

Mahine

ours

Utilities

Costs

r approahes +$

Mahine

ours

Utilities

Costs




ampeatie orrelation

ours of

Safet

Training

ndustrial

idents

r approahes $

ours of

Safet

Training

ndustrial

idents




ampo orrelation

air

ength

ounting

Grade

r A 0

air

ength

ounting

Grade



PEN5)S)NAN


8endi aran p ltlt




Stati- bdget




a-tiity


and range



(leFible +dget






-t -ntrl

Lets look at $eeseo



$eeseoStati( A(tual


a($ine $ours 1+

Variable (osts

In)ire(t labor +-

In)ire(t aterials +

Poer 0+

ie) (osts

3epre(iation 12+

Insuran(e 2+





$eeseoStati( A(tual


a($ine $ours 1+ 5+

Variable (osts



Poer 0+ +5

ie) (osts


Insuran(e 2+ 2+0





Stati( A(tual


a($ine $ours 1+ 5+ 2+ 8

Variable (osts



Poer 0+ +5 1+2

ie) (osts



4otal oer$ea) (osts 56+- 77+0- -11+90



$eeseo




Stati( A(tual


a($ine $ours 1+ 5+ 2+ 8

Variable (osts



Poer 0+ +5 1+2

ie) (osts



4otal oer$ea) (osts 56+- 77+0- -11+90

$eeseo





Stati( A(tual


a($ine $ours 1+ 5+ 2+ 8

Variable (osts



Poer 0+ +5 1+2

ie) (osts



4otal oer$ea) (osts 56+- 77+0- -11+90


$eeseo





a tati- bdget




S i + d d P amp R



8$e releant 9etin i



8 aner t$e 9etin




8 aner t$e 9etin










V a r i a

b l e





f or $eeseo



ost 4otal

orula ie) 5+ 1+ 12+


a($ine $ours 5+ 1+ 12+

Variable (osts

In)ire(t labor -

In)ire(t aterial

Poer 0


ie) (osts

3epre(iation 12+-

Insuran(e 2+

4otal fie) (ost

4otal oer$ea) (osts

leible Bu)ets





$eeseo



ost 4otal

orula ie) 5+ 1+ 12+


a($ine $ours 5+ 1+ 12+

Variable (osts


In)ire(t aterial 2+

Poer 0 +


ie) (osts

3epre(iation 12+-

Insuran(e 2+

4otal fie) (ost

4otal oer$ea) (osts

leible Bu)ets



$eeseo




ost 4otal

orula ie) 5+ 1+ 12+


a($ine $ours 5+ 1+ 12+


In)ire(t aterial 2+

Poer 0 +


ie) (osts


Insuran(e 2+ 2+

4otal fie) (ost 1+-


leible Bu)ets





i-k 4$e-k


a 6=77

b 777

- lt777

d lt7777


a 6=77

b 777- lt777

d lt7777




a 6=77

b 777- lt777

d lt7777


a 6=77

b 777- lt777

d lt7777

i-k 4$e-k

8tal er$ead -t


B lt777 C 7777 B lt7777




ost 4otal

orula ie) 5+ 1+ 12+


a($ine $ours 5+ 1+ 12+



Poer 0 + 0+ 9+


ie) (osts

3epre(iation 12+- 12+- 12+- 12+-

Insuran(e 2+ 2+ 2+ 2+

4otal fie) (ost 1+- 1+- 1+-


leible Bu)ets

(l ibl + d t P amp




eseo




ost 4otal



a($ine $ours 5+ 5+



Poer 0 +5


ie) (osts


Insuran(e 2+ 2+0





a(tually a($iee)




i-k 4$e-k


a 6777 )

b 6777 (

- 777 )

d 777 (


a 6777 )

b 6777 (

- 777 )

d 777 (




a 6777 )

b 6777 (

- 777 )

d 777 (


a 6777 )

b 6777 (

- 777 )

d 777 (

i-k 4$e-k



ost 4otal



a($ine $ours 5+ 5+



Poer 0 +5


ie) (osts


Insuran(e 2+ 2+0



$eeseo




i-k 4$e-k


a lt=77 )

b lt=77 (

- =77 )

d =77 (


a lt=77 )

b lt=77 (

- =77 )

d =77 (




a lt=77 )

b lt=77 (

- =77 )

d =77 (


a lt=77 )

b lt=77 (

- =77 )

d =77 (

i-k 4$e-k




ost 4otal



a($ine $ours 5+ 5+



Poer 0 + +5 2

4otal ariable (ost 70- 9+- 9+- - + 8

ie) (osts

3epre(iation 12+- 12+- 12+- -

Insuran(e 2+ 2+ 2+0 0 8

4otal fie) (ost 1+- 1+0- 0 8

4otal oer$ea) (osts 7+- 77+0- - +0 8

$eeseo










Stati( A(tual


a($ine $ours 1+ 5+ 2+ 8

Variable (osts



Poer 0+ +5 1+2



4otal oer$ea) (osts 56+- 77+0- -11+90








Stati( A(tual

Eer$ea) Eer$ea)


56+- 77+0-


bu)et for5+ $ours

$ere







A(tiity



ost (ontrol




56+- 7+- 77+0-












Variable Budget

=

Flexible Budget


Step Budget


















tertent0



APLKAS KONSEP







GAM+ARAN )M)M




KE8ERAMPLAN 5G











8$e ig$L Met$d




VariableComponent

Fixed

Component







dijalani)




Y = a + b x


Cost

Variable

Cost per

Unit

Number of

Units




January


pril amp

May amp amp






January


pril amp

May amp amp

b = igh Cost o Cost

igh Units o Units




b = igh Cost o Cost

igh Units o Units


January


pril amp

May amp amp


b = -0 o Cost

00 o Units




January


pril amp

May amp amp

b = -0 o Cost

00 o Units b =

-0 $-000

00 $00




b = -0 $-000

00 $00

b = 123 b = 123








Y = a + b ( x) -0 = a + 123(00)

$420 = a

igh

5nd

Y = a + b ( x) $-000 = a + 123($00)

$420 = a

o

5nd









ctivity

Cost

ctivity utput

8$e S-atterplt

Met$d

8$e S-atterplt




ctivity

Cost

ctivity utput

8$e S-atterplt

Met$d

8$e S-atterplt




ctivity

Cost

ctivity utput

8$e S-atterplt

Met$d

8$e S-atterplt


5stimated

regression

line

5stimated

fixed ost





(eb lt6=7 677

Mar 66=7 gt77

Apr 6=77 77

May gt=7 =77


arson Compan



R)M)S LEAS8 S)ARE

R 5 B ( C V X

[ ]


minus= n

n

ltlt

YltltY

V 44

minus= sumsum

n

lt

n

YF V












hours variae




ositie orrelation

Mahine

ours

Utilities

Costs

r approahes +$

Mahine

ours

Utilities

Costs




ampeatie orrelation

ours of

Safet

Training

ndustrial

idents

r approahes $

ours of

Safet

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ampo orrelation

air

ength

ounting

Grade

r A 0

air

ength

ounting

Grade



PEN5)S)NAN


8endi aran p ltlt




Stati- bdget




a-tiity


and range



(leFible +dget






-t -ntrl

Lets look at $eeseo



$eeseoStati( A(tual


a($ine $ours 1+

Variable (osts

In)ire(t labor +-

In)ire(t aterials +

Poer 0+

ie) (osts

3epre(iation 12+

Insuran(e 2+





$eeseoStati( A(tual


a($ine $ours 1+ 5+

Variable (osts



Poer 0+ +5

ie) (osts


Insuran(e 2+ 2+0





Stati( A(tual


a($ine $ours 1+ 5+ 2+ 8

Variable (osts



Poer 0+ +5 1+2

ie) (osts



4otal oer$ea) (osts 56+- 77+0- -11+90



$eeseo




Stati( A(tual


a($ine $ours 1+ 5+ 2+ 8

Variable (osts



Poer 0+ +5 1+2

ie) (osts



4otal oer$ea) (osts 56+- 77+0- -11+90

$eeseo





Stati( A(tual


a($ine $ours 1+ 5+ 2+ 8

Variable (osts



Poer 0+ +5 1+2

ie) (osts



4otal oer$ea) (osts 56+- 77+0- -11+90


$eeseo





a tati- bdget




S i + d d P amp R



8$e releant 9etin i



8 aner t$e 9etin




8 aner t$e 9etin










V a r i a

b l e





f or $eeseo



ost 4otal

orula ie) 5+ 1+ 12+


a($ine $ours 5+ 1+ 12+

Variable (osts

In)ire(t labor -

In)ire(t aterial

Poer 0


ie) (osts

3epre(iation 12+-

Insuran(e 2+

4otal fie) (ost

4otal oer$ea) (osts

leible Bu)ets





$eeseo



ost 4otal

orula ie) 5+ 1+ 12+


a($ine $ours 5+ 1+ 12+

Variable (osts


In)ire(t aterial 2+

Poer 0 +


ie) (osts

3epre(iation 12+-

Insuran(e 2+

4otal fie) (ost

4otal oer$ea) (osts

leible Bu)ets



$eeseo




ost 4otal

orula ie) 5+ 1+ 12+


a($ine $ours 5+ 1+ 12+


In)ire(t aterial 2+

Poer 0 +


ie) (osts


Insuran(e 2+ 2+

4otal fie) (ost 1+-


leible Bu)ets





i-k 4$e-k


a 6=77

b 777

- lt777

d lt7777


a 6=77

b 777- lt777

d lt7777




a 6=77

b 777- lt777

d lt7777


a 6=77

b 777- lt777

d lt7777

i-k 4$e-k

8tal er$ead -t


B lt777 C 7777 B lt7777




ost 4otal

orula ie) 5+ 1+ 12+


a($ine $ours 5+ 1+ 12+



Poer 0 + 0+ 9+


ie) (osts

3epre(iation 12+- 12+- 12+- 12+-

Insuran(e 2+ 2+ 2+ 2+

4otal fie) (ost 1+- 1+- 1+-


leible Bu)ets

(l ibl + d t P amp




eseo




ost 4otal



a($ine $ours 5+ 5+



Poer 0 +5


ie) (osts


Insuran(e 2+ 2+0





a(tually a($iee)




i-k 4$e-k


a 6777 )

b 6777 (

- 777 )

d 777 (


a 6777 )

b 6777 (

- 777 )

d 777 (




a 6777 )

b 6777 (

- 777 )

d 777 (


a 6777 )

b 6777 (

- 777 )

d 777 (

i-k 4$e-k



ost 4otal



a($ine $ours 5+ 5+



Poer 0 +5


ie) (osts


Insuran(e 2+ 2+0



$eeseo




i-k 4$e-k


a lt=77 )

b lt=77 (

- =77 )

d =77 (


a lt=77 )

b lt=77 (

- =77 )

d =77 (




a lt=77 )

b lt=77 (

- =77 )

d =77 (


a lt=77 )

b lt=77 (

- =77 )

d =77 (

i-k 4$e-k




ost 4otal



a($ine $ours 5+ 5+



Poer 0 + +5 2

4otal ariable (ost 70- 9+- 9+- - + 8

ie) (osts

3epre(iation 12+- 12+- 12+- -

Insuran(e 2+ 2+ 2+0 0 8

4otal fie) (ost 1+- 1+0- 0 8

4otal oer$ea) (osts 7+- 77+0- - +0 8

$eeseo










Stati( A(tual


a($ine $ours 1+ 5+ 2+ 8

Variable (osts



Poer 0+ +5 1+2



4otal oer$ea) (osts 56+- 77+0- -11+90








Stati( A(tual

Eer$ea) Eer$ea)


56+- 77+0-


bu)et for5+ $ours

$ere







A(tiity



ost (ontrol




56+- 7+- 77+0-

























tertent0



APLKAS KONSEP







GAM+ARAN )M)M




KE8ERAMPLAN 5G











8$e ig$L Met$d




VariableComponent

Fixed

Component







dijalani)




Y = a + b x


Cost

Variable

Cost per

Unit

Number of

Units




January


pril amp

May amp amp






January


pril amp

May amp amp

b = igh Cost o Cost

igh Units o Units




b = igh Cost o Cost

igh Units o Units


January


pril amp

May amp amp


b = -0 o Cost

00 o Units




January


pril amp

May amp amp

b = -0 o Cost

00 o Units b =

-0 $-000

00 $00




b = -0 $-000

00 $00

b = 123 b = 123








Y = a + b ( x) -0 = a + 123(00)

$420 = a

igh

5nd

Y = a + b ( x) $-000 = a + 123($00)

$420 = a

o

5nd









ctivity

Cost

ctivity utput

8$e S-atterplt

Met$d

8$e S-atterplt




ctivity

Cost

ctivity utput

8$e S-atterplt

Met$d

8$e S-atterplt




ctivity

Cost

ctivity utput

8$e S-atterplt

Met$d

8$e S-atterplt


5stimated

regression

line

5stimated

fixed ost





(eb lt6=7 677

Mar 66=7 gt77

Apr 6=77 77

May gt=7 =77


arson Compan



R)M)S LEAS8 S)ARE

R 5 B ( C V X

[ ]


minus= n

n

ltlt

YltltY

V 44

minus= sumsum

n

lt

n

YF V












hours variae




ositie orrelation

Mahine

ours

Utilities

Costs

r approahes +$

Mahine

ours

Utilities

Costs




ampeatie orrelation

ours of

Safet

Training

ndustrial

idents

r approahes $

ours of

Safet

Training

ndustrial

idents




ampo orrelation

air

ength

ounting

Grade

r A 0

air

ength

ounting

Grade



PEN5)S)NAN


8endi aran p ltlt




Stati- bdget




a-tiity


and range



(leFible +dget






-t -ntrl

Lets look at $eeseo



$eeseoStati( A(tual


a($ine $ours 1+

Variable (osts

In)ire(t labor +-

In)ire(t aterials +

Poer 0+

ie) (osts

3epre(iation 12+

Insuran(e 2+





$eeseoStati( A(tual


a($ine $ours 1+ 5+

Variable (osts



Poer 0+ +5

ie) (osts


Insuran(e 2+ 2+0





Stati( A(tual


a($ine $ours 1+ 5+ 2+ 8

Variable (osts



Poer 0+ +5 1+2

ie) (osts



4otal oer$ea) (osts 56+- 77+0- -11+90



$eeseo




Stati( A(tual


a($ine $ours 1+ 5+ 2+ 8

Variable (osts



Poer 0+ +5 1+2

ie) (osts



4otal oer$ea) (osts 56+- 77+0- -11+90

$eeseo





Stati( A(tual


a($ine $ours 1+ 5+ 2+ 8

Variable (osts



Poer 0+ +5 1+2

ie) (osts



4otal oer$ea) (osts 56+- 77+0- -11+90


$eeseo





a tati- bdget




S i + d d P amp R



8$e releant 9etin i



8 aner t$e 9etin




8 aner t$e 9etin










V a r i a

b l e





f or $eeseo



ost 4otal

orula ie) 5+ 1+ 12+


a($ine $ours 5+ 1+ 12+

Variable (osts

In)ire(t labor -

In)ire(t aterial

Poer 0


ie) (osts

3epre(iation 12+-

Insuran(e 2+

4otal fie) (ost

4otal oer$ea) (osts

leible Bu)ets





$eeseo



ost 4otal

orula ie) 5+ 1+ 12+


a($ine $ours 5+ 1+ 12+

Variable (osts


In)ire(t aterial 2+

Poer 0 +


ie) (osts

3epre(iation 12+-

Insuran(e 2+

4otal fie) (ost

4otal oer$ea) (osts

leible Bu)ets



$eeseo




ost 4otal

orula ie) 5+ 1+ 12+


a($ine $ours 5+ 1+ 12+


In)ire(t aterial 2+

Poer 0 +


ie) (osts


Insuran(e 2+ 2+

4otal fie) (ost 1+-


leible Bu)ets





i-k 4$e-k


a 6=77

b 777

- lt777

d lt7777


a 6=77

b 777- lt777

d lt7777




a 6=77

b 777- lt777

d lt7777


a 6=77

b 777- lt777

d lt7777

i-k 4$e-k

8tal er$ead -t


B lt777 C 7777 B lt7777




ost 4otal

orula ie) 5+ 1+ 12+


a($ine $ours 5+ 1+ 12+



Poer 0 + 0+ 9+


ie) (osts

3epre(iation 12+- 12+- 12+- 12+-

Insuran(e 2+ 2+ 2+ 2+

4otal fie) (ost 1+- 1+- 1+-


leible Bu)ets

(l ibl + d t P amp




eseo




ost 4otal



a($ine $ours 5+ 5+



Poer 0 +5


ie) (osts


Insuran(e 2+ 2+0





a(tually a($iee)




i-k 4$e-k


a 6777 )

b 6777 (

- 777 )

d 777 (


a 6777 )

b 6777 (

- 777 )

d 777 (




a 6777 )

b 6777 (

- 777 )

d 777 (


a 6777 )

b 6777 (

- 777 )

d 777 (

i-k 4$e-k



ost 4otal



a($ine $ours 5+ 5+



Poer 0 +5


ie) (osts


Insuran(e 2+ 2+0



$eeseo




i-k 4$e-k


a lt=77 )

b lt=77 (

- =77 )

d =77 (


a lt=77 )

b lt=77 (

- =77 )

d =77 (




a lt=77 )

b lt=77 (

- =77 )

d =77 (


a lt=77 )

b lt=77 (

- =77 )

d =77 (

i-k 4$e-k




ost 4otal



a($ine $ours 5+ 5+



Poer 0 + +5 2

4otal ariable (ost 70- 9+- 9+- - + 8

ie) (osts

3epre(iation 12+- 12+- 12+- -

Insuran(e 2+ 2+ 2+0 0 8

4otal fie) (ost 1+- 1+0- 0 8

4otal oer$ea) (osts 7+- 77+0- - +0 8

$eeseo










Stati( A(tual


a($ine $ours 1+ 5+ 2+ 8

Variable (osts



Poer 0+ +5 1+2



4otal oer$ea) (osts 56+- 77+0- -11+90








Stati( A(tual

Eer$ea) Eer$ea)


56+- 77+0-


bu)et for5+ $ours

$ere







A(tiity



ost (ontrol




56+- 7+- 77+0-












APLKAS KONSEP







GAM+ARAN )M)M




KE8ERAMPLAN 5G











8$e ig$L Met$d




VariableComponent

Fixed

Component







dijalani)




Y = a + b x


Cost

Variable

Cost per

Unit

Number of

Units




January


pril amp

May amp amp






January


pril amp

May amp amp

b = igh Cost o Cost

igh Units o Units




b = igh Cost o Cost

igh Units o Units


January


pril amp

May amp amp


b = -0 o Cost

00 o Units




January


pril amp

May amp amp

b = -0 o Cost

00 o Units b =

-0 $-000

00 $00




b = -0 $-000

00 $00

b = 123 b = 123








Y = a + b ( x) -0 = a + 123(00)

$420 = a

igh

5nd

Y = a + b ( x) $-000 = a + 123($00)

$420 = a

o

5nd









ctivity

Cost

ctivity utput

8$e S-atterplt

Met$d

8$e S-atterplt




ctivity

Cost

ctivity utput

8$e S-atterplt

Met$d

8$e S-atterplt




ctivity

Cost

ctivity utput

8$e S-atterplt

Met$d

8$e S-atterplt


5stimated

regression

line

5stimated

fixed ost





(eb lt6=7 677

Mar 66=7 gt77

Apr 6=77 77

May gt=7 =77


arson Compan



R)M)S LEAS8 S)ARE

R 5 B ( C V X

[ ]


minus= n

n

ltlt

YltltY

V 44

minus= sumsum

n

lt

n

YF V












hours variae




ositie orrelation

Mahine

ours

Utilities

Costs

r approahes +$

Mahine

ours

Utilities

Costs




ampeatie orrelation

ours of

Safet

Training

ndustrial

idents

r approahes $

ours of

Safet

Training

ndustrial

idents




ampo orrelation

air

ength

ounting

Grade

r A 0

air

ength

ounting

Grade



PEN5)S)NAN


8endi aran p ltlt




Stati- bdget




a-tiity


and range



(leFible +dget






-t -ntrl

Lets look at $eeseo



$eeseoStati( A(tual


a($ine $ours 1+

Variable (osts

In)ire(t labor +-

In)ire(t aterials +

Poer 0+

ie) (osts

3epre(iation 12+

Insuran(e 2+





$eeseoStati( A(tual


a($ine $ours 1+ 5+

Variable (osts



Poer 0+ +5

ie) (osts


Insuran(e 2+ 2+0





Stati( A(tual


a($ine $ours 1+ 5+ 2+ 8

Variable (osts



Poer 0+ +5 1+2

ie) (osts



4otal oer$ea) (osts 56+- 77+0- -11+90



$eeseo




Stati( A(tual


a($ine $ours 1+ 5+ 2+ 8

Variable (osts



Poer 0+ +5 1+2

ie) (osts



4otal oer$ea) (osts 56+- 77+0- -11+90

$eeseo





Stati( A(tual


a($ine $ours 1+ 5+ 2+ 8

Variable (osts



Poer 0+ +5 1+2

ie) (osts



4otal oer$ea) (osts 56+- 77+0- -11+90


$eeseo





a tati- bdget




S i + d d P amp R



8$e releant 9etin i



8 aner t$e 9etin




8 aner t$e 9etin










V a r i a

b l e





f or $eeseo



ost 4otal

orula ie) 5+ 1+ 12+


a($ine $ours 5+ 1+ 12+

Variable (osts

In)ire(t labor -

In)ire(t aterial

Poer 0


ie) (osts

3epre(iation 12+-

Insuran(e 2+

4otal fie) (ost

4otal oer$ea) (osts

leible Bu)ets





$eeseo



ost 4otal

orula ie) 5+ 1+ 12+


a($ine $ours 5+ 1+ 12+

Variable (osts


In)ire(t aterial 2+

Poer 0 +


ie) (osts

3epre(iation 12+-

Insuran(e 2+

4otal fie) (ost

4otal oer$ea) (osts

leible Bu)ets



$eeseo




ost 4otal

orula ie) 5+ 1+ 12+


a($ine $ours 5+ 1+ 12+


In)ire(t aterial 2+

Poer 0 +


ie) (osts


Insuran(e 2+ 2+

4otal fie) (ost 1+-


leible Bu)ets





i-k 4$e-k


a 6=77

b 777

- lt777

d lt7777


a 6=77

b 777- lt777

d lt7777




a 6=77

b 777- lt777

d lt7777


a 6=77

b 777- lt777

d lt7777

i-k 4$e-k

8tal er$ead -t


B lt777 C 7777 B lt7777




ost 4otal

orula ie) 5+ 1+ 12+


a($ine $ours 5+ 1+ 12+



Poer 0 + 0+ 9+


ie) (osts

3epre(iation 12+- 12+- 12+- 12+-

Insuran(e 2+ 2+ 2+ 2+

4otal fie) (ost 1+- 1+- 1+-


leible Bu)ets

(l ibl + d t P amp




eseo




ost 4otal



a($ine $ours 5+ 5+



Poer 0 +5


ie) (osts


Insuran(e 2+ 2+0





a(tually a($iee)




i-k 4$e-k


a 6777 )

b 6777 (

- 777 )

d 777 (


a 6777 )

b 6777 (

- 777 )

d 777 (




a 6777 )

b 6777 (

- 777 )

d 777 (


a 6777 )

b 6777 (

- 777 )

d 777 (

i-k 4$e-k



ost 4otal



a($ine $ours 5+ 5+



Poer 0 +5


ie) (osts


Insuran(e 2+ 2+0



$eeseo




i-k 4$e-k


a lt=77 )

b lt=77 (

- =77 )

d =77 (


a lt=77 )

b lt=77 (

- =77 )

d =77 (




a lt=77 )

b lt=77 (

- =77 )

d =77 (


a lt=77 )

b lt=77 (

- =77 )

d =77 (

i-k 4$e-k




ost 4otal



a($ine $ours 5+ 5+



Poer 0 + +5 2

4otal ariable (ost 70- 9+- 9+- - + 8

ie) (osts

3epre(iation 12+- 12+- 12+- -

Insuran(e 2+ 2+ 2+0 0 8

4otal fie) (ost 1+- 1+0- 0 8

4otal oer$ea) (osts 7+- 77+0- - +0 8

$eeseo










Stati( A(tual


a($ine $ours 1+ 5+ 2+ 8

Variable (osts



Poer 0+ +5 1+2



4otal oer$ea) (osts 56+- 77+0- -11+90








Stati( A(tual

Eer$ea) Eer$ea)


56+- 77+0-


bu)et for5+ $ours

$ere







A(tiity



ost (ontrol




56+- 7+- 77+0-












GAM+ARAN )M)M




KE8ERAMPLAN 5G











8$e ig$L Met$d




VariableComponent

Fixed

Component







dijalani)




Y = a + b x


Cost

Variable

Cost per

Unit

Number of

Units




January


pril amp

May amp amp






January


pril amp

May amp amp

b = igh Cost o Cost

igh Units o Units




b = igh Cost o Cost

igh Units o Units


January


pril amp

May amp amp


b = -0 o Cost

00 o Units




January


pril amp

May amp amp

b = -0 o Cost

00 o Units b =

-0 $-000

00 $00




b = -0 $-000

00 $00

b = 123 b = 123








Y = a + b ( x) -0 = a + 123(00)

$420 = a

igh

5nd

Y = a + b ( x) $-000 = a + 123($00)

$420 = a

o

5nd









ctivity

Cost

ctivity utput

8$e S-atterplt

Met$d

8$e S-atterplt




ctivity

Cost

ctivity utput

8$e S-atterplt

Met$d

8$e S-atterplt




ctivity

Cost

ctivity utput

8$e S-atterplt

Met$d

8$e S-atterplt


5stimated

regression

line

5stimated

fixed ost





(eb lt6=7 677

Mar 66=7 gt77

Apr 6=77 77

May gt=7 =77


arson Compan



R)M)S LEAS8 S)ARE

R 5 B ( C V X

[ ]


minus= n

n

ltlt

YltltY

V 44

minus= sumsum

n

lt

n

YF V












hours variae




ositie orrelation

Mahine

ours

Utilities

Costs

r approahes +$

Mahine

ours

Utilities

Costs




ampeatie orrelation

ours of

Safet

Training

ndustrial

idents

r approahes $

ours of

Safet

Training

ndustrial

idents




ampo orrelation

air

ength

ounting

Grade

r A 0

air

ength

ounting

Grade



PEN5)S)NAN


8endi aran p ltlt




Stati- bdget




a-tiity


and range



(leFible +dget






-t -ntrl

Lets look at $eeseo



$eeseoStati( A(tual


a($ine $ours 1+

Variable (osts

In)ire(t labor +-

In)ire(t aterials +

Poer 0+

ie) (osts

3epre(iation 12+

Insuran(e 2+





$eeseoStati( A(tual


a($ine $ours 1+ 5+

Variable (osts



Poer 0+ +5

ie) (osts


Insuran(e 2+ 2+0





Stati( A(tual


a($ine $ours 1+ 5+ 2+ 8

Variable (osts



Poer 0+ +5 1+2

ie) (osts



4otal oer$ea) (osts 56+- 77+0- -11+90



$eeseo




Stati( A(tual


a($ine $ours 1+ 5+ 2+ 8

Variable (osts



Poer 0+ +5 1+2

ie) (osts



4otal oer$ea) (osts 56+- 77+0- -11+90

$eeseo





Stati( A(tual


a($ine $ours 1+ 5+ 2+ 8

Variable (osts



Poer 0+ +5 1+2

ie) (osts



4otal oer$ea) (osts 56+- 77+0- -11+90


$eeseo





a tati- bdget




S i + d d P amp R



8$e releant 9etin i



8 aner t$e 9etin




8 aner t$e 9etin










V a r i a

b l e





f or $eeseo



ost 4otal

orula ie) 5+ 1+ 12+


a($ine $ours 5+ 1+ 12+

Variable (osts

In)ire(t labor -

In)ire(t aterial

Poer 0


ie) (osts

3epre(iation 12+-

Insuran(e 2+

4otal fie) (ost

4otal oer$ea) (osts

leible Bu)ets





$eeseo



ost 4otal

orula ie) 5+ 1+ 12+


a($ine $ours 5+ 1+ 12+

Variable (osts


In)ire(t aterial 2+

Poer 0 +


ie) (osts

3epre(iation 12+-

Insuran(e 2+

4otal fie) (ost

4otal oer$ea) (osts

leible Bu)ets



$eeseo




ost 4otal

orula ie) 5+ 1+ 12+


a($ine $ours 5+ 1+ 12+


In)ire(t aterial 2+

Poer 0 +


ie) (osts


Insuran(e 2+ 2+

4otal fie) (ost 1+-


leible Bu)ets





i-k 4$e-k


a 6=77

b 777

- lt777

d lt7777


a 6=77

b 777- lt777

d lt7777




a 6=77

b 777- lt777

d lt7777


a 6=77

b 777- lt777

d lt7777

i-k 4$e-k

8tal er$ead -t


B lt777 C 7777 B lt7777




ost 4otal

orula ie) 5+ 1+ 12+


a($ine $ours 5+ 1+ 12+



Poer 0 + 0+ 9+


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b lt=77 (

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4otal fie) (ost 1+- 1+0- 0 8

4otal oer$ea) (osts 7+- 77+0- - +0 8

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Stati( A(tual


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4otal oer$ea) (osts 56+- 77+0- -11+90








Stati( A(tual

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VariableComponent

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Component







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Y = a + b x


Cost

Variable

Cost per

Unit

Number of

Units




January


pril amp

May amp amp






January


pril amp

May amp amp

b = igh Cost o Cost

igh Units o Units




b = igh Cost o Cost

igh Units o Units


January


pril amp

May amp amp


b = -0 o Cost

00 o Units




January


pril amp

May amp amp

b = -0 o Cost

00 o Units b =

-0 $-000

00 $00




b = -0 $-000

00 $00

b = 123 b = 123








Y = a + b ( x) -0 = a + 123(00)

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8$e S-atterplt

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8$e S-atterplt


5stimated

regression

line

5stimated

fixed ost





(eb lt6=7 677

Mar 66=7 gt77

Apr 6=77 77

May gt=7 =77


arson Compan



R)M)S LEAS8 S)ARE

R 5 B ( C V X

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PEN5)S)NAN


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Stati- bdget




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Lets look at $eeseo



$eeseoStati( A(tual


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Stati( A(tual


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Stati( A(tual


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Variable (osts



Poer 0+ +5 1+2

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4otal oer$ea) (osts 56+- 77+0- -11+90

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Stati( A(tual


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a 6=77

b 777

- lt777

d lt7777


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b 777- lt777

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ost 4otal



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Stati( A(tual


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Stati( A(tual

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VariableComponent

Fixed

Component







dijalani)




Y = a + b x


Cost

Variable

Cost per

Unit

Number of

Units




January


pril amp

May amp amp






January


pril amp

May amp amp

b = igh Cost o Cost

igh Units o Units




b = igh Cost o Cost

igh Units o Units


January


pril amp

May amp amp


b = -0 o Cost

00 o Units




January


pril amp

May amp amp

b = -0 o Cost

00 o Units b =

-0 $-000

00 $00




b = -0 $-000

00 $00

b = 123 b = 123








Y = a + b ( x) -0 = a + 123(00)

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5stimated

regression

line

5stimated

fixed ost





(eb lt6=7 677

Mar 66=7 gt77

Apr 6=77 77

May gt=7 =77


arson Compan



R)M)S LEAS8 S)ARE

R 5 B ( C V X

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8endi aran p ltlt




Stati- bdget




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Stati( A(tual


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Stati( A(tual


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leible Bu)ets





i-k 4$e-k


a 6=77

b 777

- lt777

d lt7777


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b 777- lt777

d lt7777




a 6=77

b 777- lt777

d lt7777


a 6=77

b 777- lt777

d lt7777

i-k 4$e-k

8tal er$ead -t


B lt777 C 7777 B lt7777




ost 4otal

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a lt=77 )

b lt=77 (

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4otal fie) (ost 1+- 1+0- 0 8

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Stati( A(tual

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dijalani)




Y = a + b x


Cost

Variable

Cost per

Unit

Number of

Units




January


pril amp

May amp amp






January


pril amp

May amp amp

b = igh Cost o Cost

igh Units o Units




b = igh Cost o Cost

igh Units o Units


January


pril amp

May amp amp


b = -0 o Cost

00 o Units




January


pril amp

May amp amp

b = -0 o Cost

00 o Units b =

-0 $-000

00 $00




b = -0 $-000

00 $00

b = 123 b = 123








Y = a + b ( x) -0 = a + 123(00)

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igh

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o

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Cost

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Met$d

8$e S-atterplt




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Cost

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8$e S-atterplt

Met$d

8$e S-atterplt


5stimated

regression

line

5stimated

fixed ost





(eb lt6=7 677

Mar 66=7 gt77

Apr 6=77 77

May gt=7 =77


arson Compan



R)M)S LEAS8 S)ARE

R 5 B ( C V X

[ ]


minus= n

n

ltlt

YltltY

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Mahine

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ours of

Safet

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r approahes $

ours of

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air

ength

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PEN5)S)NAN


8endi aran p ltlt




Stati- bdget




a-tiity


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Lets look at $eeseo



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Variable (osts

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Variable (osts



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Stati( A(tual


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Poer 0+ +5 1+2

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4otal oer$ea) (osts 56+- 77+0- -11+90

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a 6=77

b 777

- lt777

d lt7777


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b 777- lt777

d lt7777




a 6=77

b 777- lt777

d lt7777


a 6=77

b 777- lt777

d lt7777

i-k 4$e-k

8tal er$ead -t


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Y = a + b x


Cost

Variable

Cost per

Unit

Number of

Units




January


pril amp

May amp amp






January


pril amp

May amp amp

b = igh Cost o Cost

igh Units o Units




b = igh Cost o Cost

igh Units o Units


January


pril amp

May amp amp


b = -0 o Cost

00 o Units




January


pril amp

May amp amp

b = -0 o Cost

00 o Units b =

-0 $-000

00 $00




b = -0 $-000

00 $00

b = 123 b = 123








Y = a + b ( x) -0 = a + 123(00)

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igh

5nd

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o

5nd









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Cost

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Cost

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5stimated

regression

line

5stimated

fixed ost





(eb lt6=7 677

Mar 66=7 gt77

Apr 6=77 77

May gt=7 =77


arson Compan



R)M)S LEAS8 S)ARE

R 5 B ( C V X

[ ]


minus= n

n

ltlt

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hours variae




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Mahine

ours

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ours of

Safet

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ours of

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ampo orrelation

air

ength

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r A 0

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ength

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PEN5)S)NAN


8endi aran p ltlt




Stati- bdget




a-tiity


and range



(leFible +dget






-t -ntrl

Lets look at $eeseo



$eeseoStati( A(tual


a($ine $ours 1+

Variable (osts

In)ire(t labor +-

In)ire(t aterials +

Poer 0+

ie) (osts

3epre(iation 12+

Insuran(e 2+





$eeseoStati( A(tual


a($ine $ours 1+ 5+

Variable (osts



Poer 0+ +5

ie) (osts


Insuran(e 2+ 2+0





Stati( A(tual


a($ine $ours 1+ 5+ 2+ 8

Variable (osts



Poer 0+ +5 1+2

ie) (osts



4otal oer$ea) (osts 56+- 77+0- -11+90



$eeseo




Stati( A(tual


a($ine $ours 1+ 5+ 2+ 8

Variable (osts



Poer 0+ +5 1+2

ie) (osts



4otal oer$ea) (osts 56+- 77+0- -11+90

$eeseo





Stati( A(tual


a($ine $ours 1+ 5+ 2+ 8

Variable (osts



Poer 0+ +5 1+2

ie) (osts



4otal oer$ea) (osts 56+- 77+0- -11+90


$eeseo





a tati- bdget




S i + d d P amp R



8$e releant 9etin i



8 aner t$e 9etin




8 aner t$e 9etin










V a r i a

b l e





f or $eeseo



ost 4otal

orula ie) 5+ 1+ 12+


a($ine $ours 5+ 1+ 12+

Variable (osts

In)ire(t labor -

In)ire(t aterial

Poer 0


ie) (osts

3epre(iation 12+-

Insuran(e 2+

4otal fie) (ost

4otal oer$ea) (osts

leible Bu)ets





$eeseo



ost 4otal

orula ie) 5+ 1+ 12+


a($ine $ours 5+ 1+ 12+

Variable (osts


In)ire(t aterial 2+

Poer 0 +


ie) (osts

3epre(iation 12+-

Insuran(e 2+

4otal fie) (ost

4otal oer$ea) (osts

leible Bu)ets



$eeseo




ost 4otal

orula ie) 5+ 1+ 12+


a($ine $ours 5+ 1+ 12+


In)ire(t aterial 2+

Poer 0 +


ie) (osts


Insuran(e 2+ 2+

4otal fie) (ost 1+-


leible Bu)ets





i-k 4$e-k


a 6=77

b 777

- lt777

d lt7777


a 6=77

b 777- lt777

d lt7777




a 6=77

b 777- lt777

d lt7777


a 6=77

b 777- lt777

d lt7777

i-k 4$e-k

8tal er$ead -t


B lt777 C 7777 B lt7777




ost 4otal

orula ie) 5+ 1+ 12+


a($ine $ours 5+ 1+ 12+



Poer 0 + 0+ 9+


ie) (osts

3epre(iation 12+- 12+- 12+- 12+-

Insuran(e 2+ 2+ 2+ 2+

4otal fie) (ost 1+- 1+- 1+-


leible Bu)ets

(l ibl + d t P amp




eseo




ost 4otal



a($ine $ours 5+ 5+



Poer 0 +5


ie) (osts


Insuran(e 2+ 2+0





a(tually a($iee)




i-k 4$e-k


a 6777 )

b 6777 (

- 777 )

d 777 (


a 6777 )

b 6777 (

- 777 )

d 777 (




a 6777 )

b 6777 (

- 777 )

d 777 (


a 6777 )

b 6777 (

- 777 )

d 777 (

i-k 4$e-k



ost 4otal



a($ine $ours 5+ 5+



Poer 0 +5


ie) (osts


Insuran(e 2+ 2+0



$eeseo




i-k 4$e-k


a lt=77 )

b lt=77 (

- =77 )

d =77 (


a lt=77 )

b lt=77 (

- =77 )

d =77 (




a lt=77 )

b lt=77 (

- =77 )

d =77 (


a lt=77 )

b lt=77 (

- =77 )

d =77 (

i-k 4$e-k




ost 4otal



a($ine $ours 5+ 5+



Poer 0 + +5 2

4otal ariable (ost 70- 9+- 9+- - + 8

ie) (osts

3epre(iation 12+- 12+- 12+- -

Insuran(e 2+ 2+ 2+0 0 8

4otal fie) (ost 1+- 1+0- 0 8

4otal oer$ea) (osts 7+- 77+0- - +0 8

$eeseo










Stati( A(tual


a($ine $ours 1+ 5+ 2+ 8

Variable (osts



Poer 0+ +5 1+2



4otal oer$ea) (osts 56+- 77+0- -11+90








Stati( A(tual

Eer$ea) Eer$ea)


56+- 77+0-


bu)et for5+ $ours

$ere







A(tiity



ost (ontrol




56+- 7+- 77+0-













January


pril amp

May amp amp






January


pril amp

May amp amp

b = igh Cost o Cost

igh Units o Units




b = igh Cost o Cost

igh Units o Units


January


pril amp

May amp amp


b = -0 o Cost

00 o Units




January


pril amp

May amp amp

b = -0 o Cost

00 o Units b =

-0 $-000

00 $00




b = -0 $-000

00 $00

b = 123 b = 123








Y = a + b ( x) -0 = a + 123(00)

$420 = a

igh

5nd

Y = a + b ( x) $-000 = a + 123($00)

$420 = a

o

5nd









ctivity

Cost

ctivity utput

8$e S-atterplt

Met$d

8$e S-atterplt




ctivity

Cost

ctivity utput

8$e S-atterplt

Met$d

8$e S-atterplt




ctivity

Cost

ctivity utput

8$e S-atterplt

Met$d

8$e S-atterplt


5stimated

regression

line

5stimated

fixed ost





(eb lt6=7 677

Mar 66=7 gt77

Apr 6=77 77

May gt=7 =77


arson Compan



R)M)S LEAS8 S)ARE

R 5 B ( C V X

[ ]


minus= n

n

ltlt

YltltY

V 44

minus= sumsum

n

lt

n

YF V












hours variae




ositie orrelation

Mahine

ours

Utilities

Costs

r approahes +$

Mahine

ours

Utilities

Costs




ampeatie orrelation

ours of

Safet

Training

ndustrial

idents

r approahes $

ours of

Safet

Training

ndustrial

idents




ampo orrelation

air

ength

ounting

Grade

r A 0

air

ength

ounting

Grade



PEN5)S)NAN


8endi aran p ltlt




Stati- bdget




a-tiity


and range



(leFible +dget






-t -ntrl

Lets look at $eeseo



$eeseoStati( A(tual


a($ine $ours 1+

Variable (osts

In)ire(t labor +-

In)ire(t aterials +

Poer 0+

ie) (osts

3epre(iation 12+

Insuran(e 2+





$eeseoStati( A(tual


a($ine $ours 1+ 5+

Variable (osts



Poer 0+ +5

ie) (osts


Insuran(e 2+ 2+0





Stati( A(tual


a($ine $ours 1+ 5+ 2+ 8

Variable (osts



Poer 0+ +5 1+2

ie) (osts



4otal oer$ea) (osts 56+- 77+0- -11+90



$eeseo




Stati( A(tual


a($ine $ours 1+ 5+ 2+ 8

Variable (osts



Poer 0+ +5 1+2

ie) (osts



4otal oer$ea) (osts 56+- 77+0- -11+90

$eeseo





Stati( A(tual


a($ine $ours 1+ 5+ 2+ 8

Variable (osts



Poer 0+ +5 1+2

ie) (osts



4otal oer$ea) (osts 56+- 77+0- -11+90


$eeseo





a tati- bdget




S i + d d P amp R



8$e releant 9etin i



8 aner t$e 9etin




8 aner t$e 9etin










V a r i a

b l e





f or $eeseo



ost 4otal

orula ie) 5+ 1+ 12+


a($ine $ours 5+ 1+ 12+

Variable (osts

In)ire(t labor -

In)ire(t aterial

Poer 0


ie) (osts

3epre(iation 12+-

Insuran(e 2+

4otal fie) (ost

4otal oer$ea) (osts

leible Bu)ets





$eeseo



ost 4otal

orula ie) 5+ 1+ 12+


a($ine $ours 5+ 1+ 12+

Variable (osts


In)ire(t aterial 2+

Poer 0 +


ie) (osts

3epre(iation 12+-

Insuran(e 2+

4otal fie) (ost

4otal oer$ea) (osts

leible Bu)ets



$eeseo




ost 4otal

orula ie) 5+ 1+ 12+


a($ine $ours 5+ 1+ 12+


In)ire(t aterial 2+

Poer 0 +


ie) (osts


Insuran(e 2+ 2+

4otal fie) (ost 1+-


leible Bu)ets





i-k 4$e-k


a 6=77

b 777

- lt777

d lt7777


a 6=77

b 777- lt777

d lt7777




a 6=77

b 777- lt777

d lt7777


a 6=77

b 777- lt777

d lt7777

i-k 4$e-k

8tal er$ead -t


B lt777 C 7777 B lt7777




ost 4otal

orula ie) 5+ 1+ 12+


a($ine $ours 5+ 1+ 12+



Poer 0 + 0+ 9+


ie) (osts

3epre(iation 12+- 12+- 12+- 12+-

Insuran(e 2+ 2+ 2+ 2+

4otal fie) (ost 1+- 1+- 1+-


leible Bu)ets

(l ibl + d t P amp




eseo




ost 4otal



a($ine $ours 5+ 5+



Poer 0 +5


ie) (osts


Insuran(e 2+ 2+0





a(tually a($iee)




i-k 4$e-k


a 6777 )

b 6777 (

- 777 )

d 777 (


a 6777 )

b 6777 (

- 777 )

d 777 (




a 6777 )

b 6777 (

- 777 )

d 777 (


a 6777 )

b 6777 (

- 777 )

d 777 (

i-k 4$e-k



ost 4otal



a($ine $ours 5+ 5+



Poer 0 +5


ie) (osts


Insuran(e 2+ 2+0



$eeseo




i-k 4$e-k


a lt=77 )

b lt=77 (

- =77 )

d =77 (


a lt=77 )

b lt=77 (

- =77 )

d =77 (




a lt=77 )

b lt=77 (

- =77 )

d =77 (


a lt=77 )

b lt=77 (

- =77 )

d =77 (

i-k 4$e-k




ost 4otal



a($ine $ours 5+ 5+



Poer 0 + +5 2

4otal ariable (ost 70- 9+- 9+- - + 8

ie) (osts

3epre(iation 12+- 12+- 12+- -

Insuran(e 2+ 2+ 2+0 0 8

4otal fie) (ost 1+- 1+0- 0 8

4otal oer$ea) (osts 7+- 77+0- - +0 8

$eeseo










Stati( A(tual


a($ine $ours 1+ 5+ 2+ 8

Variable (osts



Poer 0+ +5 1+2



4otal oer$ea) (osts 56+- 77+0- -11+90








Stati( A(tual

Eer$ea) Eer$ea)


56+- 77+0-


bu)et for5+ $ours

$ere







A(tiity



ost (ontrol




56+- 7+- 77+0-













January


pril amp

May amp amp

b = igh Cost o Cost

igh Units o Units




b = igh Cost o Cost

igh Units o Units


January


pril amp

May amp amp


b = -0 o Cost

00 o Units




January


pril amp

May amp amp

b = -0 o Cost

00 o Units b =

-0 $-000

00 $00




b = -0 $-000

00 $00

b = 123 b = 123








Y = a + b ( x) -0 = a + 123(00)

$420 = a

igh

5nd

Y = a + b ( x) $-000 = a + 123($00)

$420 = a

o

5nd









ctivity

Cost

ctivity utput

8$e S-atterplt

Met$d

8$e S-atterplt




ctivity

Cost

ctivity utput

8$e S-atterplt

Met$d

8$e S-atterplt




ctivity

Cost

ctivity utput

8$e S-atterplt

Met$d

8$e S-atterplt


5stimated

regression

line

5stimated

fixed ost





(eb lt6=7 677

Mar 66=7 gt77

Apr 6=77 77

May gt=7 =77


arson Compan



R)M)S LEAS8 S)ARE

R 5 B ( C V X

[ ]


minus= n

n

ltlt

YltltY

V 44

minus= sumsum

n

lt

n

YF V












hours variae




ositie orrelation

Mahine

ours

Utilities

Costs

r approahes +$

Mahine

ours

Utilities

Costs




ampeatie orrelation

ours of

Safet

Training

ndustrial

idents

r approahes $

ours of

Safet

Training

ndustrial

idents




ampo orrelation

air

ength

ounting

Grade

r A 0

air

ength

ounting

Grade



PEN5)S)NAN


8endi aran p ltlt




Stati- bdget




a-tiity


and range



(leFible +dget






-t -ntrl

Lets look at $eeseo



$eeseoStati( A(tual


a($ine $ours 1+

Variable (osts

In)ire(t labor +-

In)ire(t aterials +

Poer 0+

ie) (osts

3epre(iation 12+

Insuran(e 2+





$eeseoStati( A(tual


a($ine $ours 1+ 5+

Variable (osts



Poer 0+ +5

ie) (osts


Insuran(e 2+ 2+0





Stati( A(tual


a($ine $ours 1+ 5+ 2+ 8

Variable (osts



Poer 0+ +5 1+2

ie) (osts



4otal oer$ea) (osts 56+- 77+0- -11+90



$eeseo




Stati( A(tual


a($ine $ours 1+ 5+ 2+ 8

Variable (osts



Poer 0+ +5 1+2

ie) (osts



4otal oer$ea) (osts 56+- 77+0- -11+90

$eeseo





Stati( A(tual


a($ine $ours 1+ 5+ 2+ 8

Variable (osts



Poer 0+ +5 1+2

ie) (osts



4otal oer$ea) (osts 56+- 77+0- -11+90


$eeseo





a tati- bdget




S i + d d P amp R



8$e releant 9etin i



8 aner t$e 9etin




8 aner t$e 9etin










V a r i a

b l e





f or $eeseo



ost 4otal

orula ie) 5+ 1+ 12+


a($ine $ours 5+ 1+ 12+

Variable (osts

In)ire(t labor -

In)ire(t aterial

Poer 0


ie) (osts

3epre(iation 12+-

Insuran(e 2+

4otal fie) (ost

4otal oer$ea) (osts

leible Bu)ets





$eeseo



ost 4otal

orula ie) 5+ 1+ 12+


a($ine $ours 5+ 1+ 12+

Variable (osts


In)ire(t aterial 2+

Poer 0 +


ie) (osts

3epre(iation 12+-

Insuran(e 2+

4otal fie) (ost

4otal oer$ea) (osts

leible Bu)ets



$eeseo




ost 4otal

orula ie) 5+ 1+ 12+


a($ine $ours 5+ 1+ 12+


In)ire(t aterial 2+

Poer 0 +


ie) (osts


Insuran(e 2+ 2+

4otal fie) (ost 1+-


leible Bu)ets





i-k 4$e-k


a 6=77

b 777

- lt777

d lt7777


a 6=77

b 777- lt777

d lt7777




a 6=77

b 777- lt777

d lt7777


a 6=77

b 777- lt777

d lt7777

i-k 4$e-k

8tal er$ead -t


B lt777 C 7777 B lt7777




ost 4otal

orula ie) 5+ 1+ 12+


a($ine $ours 5+ 1+ 12+



Poer 0 + 0+ 9+


ie) (osts

3epre(iation 12+- 12+- 12+- 12+-

Insuran(e 2+ 2+ 2+ 2+

4otal fie) (ost 1+- 1+- 1+-


leible Bu)ets

(l ibl + d t P amp




eseo




ost 4otal



a($ine $ours 5+ 5+



Poer 0 +5


ie) (osts


Insuran(e 2+ 2+0





a(tually a($iee)




i-k 4$e-k


a 6777 )

b 6777 (

- 777 )

d 777 (


a 6777 )

b 6777 (

- 777 )

d 777 (




a 6777 )

b 6777 (

- 777 )

d 777 (


a 6777 )

b 6777 (

- 777 )

d 777 (

i-k 4$e-k



ost 4otal



a($ine $ours 5+ 5+



Poer 0 +5


ie) (osts


Insuran(e 2+ 2+0



$eeseo




i-k 4$e-k


a lt=77 )

b lt=77 (

- =77 )

d =77 (


a lt=77 )

b lt=77 (

- =77 )

d =77 (




a lt=77 )

b lt=77 (

- =77 )

d =77 (


a lt=77 )

b lt=77 (

- =77 )

d =77 (

i-k 4$e-k




ost 4otal



a($ine $ours 5+ 5+



Poer 0 + +5 2

4otal ariable (ost 70- 9+- 9+- - + 8

ie) (osts

3epre(iation 12+- 12+- 12+- -

Insuran(e 2+ 2+ 2+0 0 8

4otal fie) (ost 1+- 1+0- 0 8

4otal oer$ea) (osts 7+- 77+0- - +0 8

$eeseo










Stati( A(tual


a($ine $ours 1+ 5+ 2+ 8

Variable (osts



Poer 0+ +5 1+2



4otal oer$ea) (osts 56+- 77+0- -11+90








Stati( A(tual

Eer$ea) Eer$ea)


56+- 77+0-


bu)et for5+ $ours

$ere







A(tiity



ost (ontrol




56+- 7+- 77+0-












b = igh Cost o Cost

igh Units o Units


January


pril amp

May amp amp


b = -0 o Cost

00 o Units




January


pril amp

May amp amp

b = -0 o Cost

00 o Units b =

-0 $-000

00 $00




b = -0 $-000

00 $00

b = 123 b = 123








Y = a + b ( x) -0 = a + 123(00)

$420 = a

igh

5nd

Y = a + b ( x) $-000 = a + 123($00)

$420 = a

o

5nd









ctivity

Cost

ctivity utput

8$e S-atterplt

Met$d

8$e S-atterplt




ctivity

Cost

ctivity utput

8$e S-atterplt

Met$d

8$e S-atterplt




ctivity

Cost

ctivity utput

8$e S-atterplt

Met$d

8$e S-atterplt


5stimated

regression

line

5stimated

fixed ost





(eb lt6=7 677

Mar 66=7 gt77

Apr 6=77 77

May gt=7 =77


arson Compan



R)M)S LEAS8 S)ARE

R 5 B ( C V X

[ ]


minus= n

n

ltlt

YltltY

V 44

minus= sumsum

n

lt

n

YF V












hours variae




ositie orrelation

Mahine

ours

Utilities

Costs

r approahes +$

Mahine

ours

Utilities

Costs




ampeatie orrelation

ours of

Safet

Training

ndustrial

idents

r approahes $

ours of

Safet

Training

ndustrial

idents




ampo orrelation

air

ength

ounting

Grade

r A 0

air

ength

ounting

Grade



PEN5)S)NAN


8endi aran p ltlt




Stati- bdget




a-tiity


and range



(leFible +dget






-t -ntrl

Lets look at $eeseo



$eeseoStati( A(tual


a($ine $ours 1+

Variable (osts

In)ire(t labor +-

In)ire(t aterials +

Poer 0+

ie) (osts

3epre(iation 12+

Insuran(e 2+





$eeseoStati( A(tual


a($ine $ours 1+ 5+

Variable (osts



Poer 0+ +5

ie) (osts


Insuran(e 2+ 2+0





Stati( A(tual


a($ine $ours 1+ 5+ 2+ 8

Variable (osts



Poer 0+ +5 1+2

ie) (osts



4otal oer$ea) (osts 56+- 77+0- -11+90



$eeseo




Stati( A(tual


a($ine $ours 1+ 5+ 2+ 8

Variable (osts



Poer 0+ +5 1+2

ie) (osts



4otal oer$ea) (osts 56+- 77+0- -11+90

$eeseo





Stati( A(tual


a($ine $ours 1+ 5+ 2+ 8

Variable (osts



Poer 0+ +5 1+2

ie) (osts



4otal oer$ea) (osts 56+- 77+0- -11+90


$eeseo





a tati- bdget




S i + d d P amp R



8$e releant 9etin i



8 aner t$e 9etin




8 aner t$e 9etin










V a r i a

b l e





f or $eeseo



ost 4otal

orula ie) 5+ 1+ 12+


a($ine $ours 5+ 1+ 12+

Variable (osts

In)ire(t labor -

In)ire(t aterial

Poer 0


ie) (osts

3epre(iation 12+-

Insuran(e 2+

4otal fie) (ost

4otal oer$ea) (osts

leible Bu)ets





$eeseo



ost 4otal

orula ie) 5+ 1+ 12+


a($ine $ours 5+ 1+ 12+

Variable (osts


In)ire(t aterial 2+

Poer 0 +


ie) (osts

3epre(iation 12+-

Insuran(e 2+

4otal fie) (ost

4otal oer$ea) (osts

leible Bu)ets



$eeseo




ost 4otal

orula ie) 5+ 1+ 12+


a($ine $ours 5+ 1+ 12+


In)ire(t aterial 2+

Poer 0 +


ie) (osts


Insuran(e 2+ 2+

4otal fie) (ost 1+-


leible Bu)ets





i-k 4$e-k


a 6=77

b 777

- lt777

d lt7777


a 6=77

b 777- lt777

d lt7777




a 6=77

b 777- lt777

d lt7777


a 6=77

b 777- lt777

d lt7777

i-k 4$e-k

8tal er$ead -t


B lt777 C 7777 B lt7777




ost 4otal

orula ie) 5+ 1+ 12+


a($ine $ours 5+ 1+ 12+



Poer 0 + 0+ 9+


ie) (osts

3epre(iation 12+- 12+- 12+- 12+-

Insuran(e 2+ 2+ 2+ 2+

4otal fie) (ost 1+- 1+- 1+-


leible Bu)ets

(l ibl + d t P amp




eseo




ost 4otal



a($ine $ours 5+ 5+



Poer 0 +5


ie) (osts


Insuran(e 2+ 2+0





a(tually a($iee)




i-k 4$e-k


a 6777 )

b 6777 (

- 777 )

d 777 (


a 6777 )

b 6777 (

- 777 )

d 777 (




a 6777 )

b 6777 (

- 777 )

d 777 (


a 6777 )

b 6777 (

- 777 )

d 777 (

i-k 4$e-k



ost 4otal



a($ine $ours 5+ 5+



Poer 0 +5


ie) (osts


Insuran(e 2+ 2+0



$eeseo




i-k 4$e-k


a lt=77 )

b lt=77 (

- =77 )

d =77 (


a lt=77 )

b lt=77 (

- =77 )

d =77 (




a lt=77 )

b lt=77 (

- =77 )

d =77 (


a lt=77 )

b lt=77 (

- =77 )

d =77 (

i-k 4$e-k




ost 4otal



a($ine $ours 5+ 5+



Poer 0 + +5 2

4otal ariable (ost 70- 9+- 9+- - + 8

ie) (osts

3epre(iation 12+- 12+- 12+- -

Insuran(e 2+ 2+ 2+0 0 8

4otal fie) (ost 1+- 1+0- 0 8

4otal oer$ea) (osts 7+- 77+0- - +0 8

$eeseo










Stati( A(tual


a($ine $ours 1+ 5+ 2+ 8

Variable (osts



Poer 0+ +5 1+2



4otal oer$ea) (osts 56+- 77+0- -11+90








Stati( A(tual

Eer$ea) Eer$ea)


56+- 77+0-


bu)et for5+ $ours

$ere







A(tiity



ost (ontrol




56+- 7+- 77+0-













January


pril amp

May amp amp

b = -0 o Cost

00 o Units b =

-0 $-000

00 $00




b = -0 $-000

00 $00

b = 123 b = 123








Y = a + b ( x) -0 = a + 123(00)

$420 = a

igh

5nd

Y = a + b ( x) $-000 = a + 123($00)

$420 = a

o

5nd









ctivity

Cost

ctivity utput

8$e S-atterplt

Met$d

8$e S-atterplt




ctivity

Cost

ctivity utput

8$e S-atterplt

Met$d

8$e S-atterplt




ctivity

Cost

ctivity utput

8$e S-atterplt

Met$d

8$e S-atterplt


5stimated

regression

line

5stimated

fixed ost





(eb lt6=7 677

Mar 66=7 gt77

Apr 6=77 77

May gt=7 =77


arson Compan



R)M)S LEAS8 S)ARE

R 5 B ( C V X

[ ]


minus= n

n

ltlt

YltltY

V 44

minus= sumsum

n

lt

n

YF V












hours variae




ositie orrelation

Mahine

ours

Utilities

Costs

r approahes +$

Mahine

ours

Utilities

Costs




ampeatie orrelation

ours of

Safet

Training

ndustrial

idents

r approahes $

ours of

Safet

Training

ndustrial

idents




ampo orrelation

air

ength

ounting

Grade

r A 0

air

ength

ounting

Grade



PEN5)S)NAN


8endi aran p ltlt




Stati- bdget




a-tiity


and range



(leFible +dget






-t -ntrl

Lets look at $eeseo



$eeseoStati( A(tual


a($ine $ours 1+

Variable (osts

In)ire(t labor +-

In)ire(t aterials +

Poer 0+

ie) (osts

3epre(iation 12+

Insuran(e 2+





$eeseoStati( A(tual


a($ine $ours 1+ 5+

Variable (osts



Poer 0+ +5

ie) (osts


Insuran(e 2+ 2+0





Stati( A(tual


a($ine $ours 1+ 5+ 2+ 8

Variable (osts



Poer 0+ +5 1+2

ie) (osts



4otal oer$ea) (osts 56+- 77+0- -11+90



$eeseo




Stati( A(tual


a($ine $ours 1+ 5+ 2+ 8

Variable (osts



Poer 0+ +5 1+2

ie) (osts



4otal oer$ea) (osts 56+- 77+0- -11+90

$eeseo





Stati( A(tual


a($ine $ours 1+ 5+ 2+ 8

Variable (osts



Poer 0+ +5 1+2

ie) (osts



4otal oer$ea) (osts 56+- 77+0- -11+90


$eeseo





a tati- bdget




S i + d d P amp R



8$e releant 9etin i



8 aner t$e 9etin




8 aner t$e 9etin










V a r i a

b l e





f or $eeseo



ost 4otal

orula ie) 5+ 1+ 12+


a($ine $ours 5+ 1+ 12+

Variable (osts

In)ire(t labor -

In)ire(t aterial

Poer 0


ie) (osts

3epre(iation 12+-

Insuran(e 2+

4otal fie) (ost

4otal oer$ea) (osts

leible Bu)ets





$eeseo



ost 4otal

orula ie) 5+ 1+ 12+


a($ine $ours 5+ 1+ 12+

Variable (osts


In)ire(t aterial 2+

Poer 0 +


ie) (osts

3epre(iation 12+-

Insuran(e 2+

4otal fie) (ost

4otal oer$ea) (osts

leible Bu)ets



$eeseo




ost 4otal

orula ie) 5+ 1+ 12+


a($ine $ours 5+ 1+ 12+


In)ire(t aterial 2+

Poer 0 +


ie) (osts


Insuran(e 2+ 2+

4otal fie) (ost 1+-


leible Bu)ets





i-k 4$e-k


a 6=77

b 777

- lt777

d lt7777


a 6=77

b 777- lt777

d lt7777




a 6=77

b 777- lt777

d lt7777


a 6=77

b 777- lt777

d lt7777

i-k 4$e-k

8tal er$ead -t


B lt777 C 7777 B lt7777




ost 4otal

orula ie) 5+ 1+ 12+


a($ine $ours 5+ 1+ 12+



Poer 0 + 0+ 9+


ie) (osts

3epre(iation 12+- 12+- 12+- 12+-

Insuran(e 2+ 2+ 2+ 2+

4otal fie) (ost 1+- 1+- 1+-


leible Bu)ets

(l ibl + d t P amp




eseo




ost 4otal



a($ine $ours 5+ 5+



Poer 0 +5


ie) (osts


Insuran(e 2+ 2+0





a(tually a($iee)




i-k 4$e-k


a 6777 )

b 6777 (

- 777 )

d 777 (


a 6777 )

b 6777 (

- 777 )

d 777 (




a 6777 )

b 6777 (

- 777 )

d 777 (


a 6777 )

b 6777 (

- 777 )

d 777 (

i-k 4$e-k



ost 4otal



a($ine $ours 5+ 5+



Poer 0 +5


ie) (osts


Insuran(e 2+ 2+0



$eeseo




i-k 4$e-k


a lt=77 )

b lt=77 (

- =77 )

d =77 (


a lt=77 )

b lt=77 (

- =77 )

d =77 (




a lt=77 )

b lt=77 (

- =77 )

d =77 (


a lt=77 )

b lt=77 (

- =77 )

d =77 (

i-k 4$e-k




ost 4otal



a($ine $ours 5+ 5+



Poer 0 + +5 2

4otal ariable (ost 70- 9+- 9+- - + 8

ie) (osts

3epre(iation 12+- 12+- 12+- -

Insuran(e 2+ 2+ 2+0 0 8

4otal fie) (ost 1+- 1+0- 0 8

4otal oer$ea) (osts 7+- 77+0- - +0 8

$eeseo










Stati( A(tual


a($ine $ours 1+ 5+ 2+ 8

Variable (osts



Poer 0+ +5 1+2



4otal oer$ea) (osts 56+- 77+0- -11+90








Stati( A(tual

Eer$ea) Eer$ea)


56+- 77+0-


bu)et for5+ $ours

$ere







A(tiity



ost (ontrol




56+- 7+- 77+0-












b = -0 $-000

00 $00

b = 123 b = 123








Y = a + b ( x) -0 = a + 123(00)

$420 = a

igh

5nd

Y = a + b ( x) $-000 = a + 123($00)

$420 = a

o

5nd









ctivity

Cost

ctivity utput

8$e S-atterplt

Met$d

8$e S-atterplt




ctivity

Cost

ctivity utput

8$e S-atterplt

Met$d

8$e S-atterplt




ctivity

Cost

ctivity utput

8$e S-atterplt

Met$d

8$e S-atterplt


5stimated

regression

line

5stimated

fixed ost





(eb lt6=7 677

Mar 66=7 gt77

Apr 6=77 77

May gt=7 =77


arson Compan



R)M)S LEAS8 S)ARE

R 5 B ( C V X

[ ]


minus= n

n

ltlt

YltltY

V 44

minus= sumsum

n

lt

n

YF V












hours variae




ositie orrelation

Mahine

ours

Utilities

Costs

r approahes +$

Mahine

ours

Utilities

Costs




ampeatie orrelation

ours of

Safet

Training

ndustrial

idents

r approahes $

ours of

Safet

Training

ndustrial

idents




ampo orrelation

air

ength

ounting

Grade

r A 0

air

ength

ounting

Grade



PEN5)S)NAN


8endi aran p ltlt




Stati- bdget




a-tiity


and range



(leFible +dget






-t -ntrl

Lets look at $eeseo



$eeseoStati( A(tual


a($ine $ours 1+

Variable (osts

In)ire(t labor +-

In)ire(t aterials +

Poer 0+

ie) (osts

3epre(iation 12+

Insuran(e 2+





$eeseoStati( A(tual


a($ine $ours 1+ 5+

Variable (osts



Poer 0+ +5

ie) (osts


Insuran(e 2+ 2+0





Stati( A(tual


a($ine $ours 1+ 5+ 2+ 8

Variable (osts



Poer 0+ +5 1+2

ie) (osts



4otal oer$ea) (osts 56+- 77+0- -11+90



$eeseo




Stati( A(tual


a($ine $ours 1+ 5+ 2+ 8

Variable (osts



Poer 0+ +5 1+2

ie) (osts



4otal oer$ea) (osts 56+- 77+0- -11+90

$eeseo





Stati( A(tual


a($ine $ours 1+ 5+ 2+ 8

Variable (osts



Poer 0+ +5 1+2

ie) (osts



4otal oer$ea) (osts 56+- 77+0- -11+90


$eeseo





a tati- bdget




S i + d d P amp R



8$e releant 9etin i



8 aner t$e 9etin




8 aner t$e 9etin










V a r i a

b l e





f or $eeseo



ost 4otal

orula ie) 5+ 1+ 12+


a($ine $ours 5+ 1+ 12+

Variable (osts

In)ire(t labor -

In)ire(t aterial

Poer 0


ie) (osts

3epre(iation 12+-

Insuran(e 2+

4otal fie) (ost

4otal oer$ea) (osts

leible Bu)ets





$eeseo



ost 4otal

orula ie) 5+ 1+ 12+


a($ine $ours 5+ 1+ 12+

Variable (osts


In)ire(t aterial 2+

Poer 0 +


ie) (osts

3epre(iation 12+-

Insuran(e 2+

4otal fie) (ost

4otal oer$ea) (osts

leible Bu)ets



$eeseo




ost 4otal

orula ie) 5+ 1+ 12+


a($ine $ours 5+ 1+ 12+


In)ire(t aterial 2+

Poer 0 +


ie) (osts


Insuran(e 2+ 2+

4otal fie) (ost 1+-


leible Bu)ets





i-k 4$e-k


a 6=77

b 777

- lt777

d lt7777


a 6=77

b 777- lt777

d lt7777




a 6=77

b 777- lt777

d lt7777


a 6=77

b 777- lt777

d lt7777

i-k 4$e-k

8tal er$ead -t


B lt777 C 7777 B lt7777




ost 4otal

orula ie) 5+ 1+ 12+


a($ine $ours 5+ 1+ 12+



Poer 0 + 0+ 9+


ie) (osts

3epre(iation 12+- 12+- 12+- 12+-

Insuran(e 2+ 2+ 2+ 2+

4otal fie) (ost 1+- 1+- 1+-


leible Bu)ets

(l ibl + d t P amp




eseo




ost 4otal



a($ine $ours 5+ 5+



Poer 0 +5


ie) (osts


Insuran(e 2+ 2+0





a(tually a($iee)




i-k 4$e-k


a 6777 )

b 6777 (

- 777 )

d 777 (


a 6777 )

b 6777 (

- 777 )

d 777 (




a 6777 )

b 6777 (

- 777 )

d 777 (


a 6777 )

b 6777 (

- 777 )

d 777 (

i-k 4$e-k



ost 4otal



a($ine $ours 5+ 5+



Poer 0 +5


ie) (osts


Insuran(e 2+ 2+0



$eeseo




i-k 4$e-k


a lt=77 )

b lt=77 (

- =77 )

d =77 (


a lt=77 )

b lt=77 (

- =77 )

d =77 (




a lt=77 )

b lt=77 (

- =77 )

d =77 (


a lt=77 )

b lt=77 (

- =77 )

d =77 (

i-k 4$e-k




ost 4otal



a($ine $ours 5+ 5+



Poer 0 + +5 2

4otal ariable (ost 70- 9+- 9+- - + 8

ie) (osts

3epre(iation 12+- 12+- 12+- -

Insuran(e 2+ 2+ 2+0 0 8

4otal fie) (ost 1+- 1+0- 0 8

4otal oer$ea) (osts 7+- 77+0- - +0 8

$eeseo










Stati( A(tual


a($ine $ours 1+ 5+ 2+ 8

Variable (osts



Poer 0+ +5 1+2



4otal oer$ea) (osts 56+- 77+0- -11+90








Stati( A(tual

Eer$ea) Eer$ea)


56+- 77+0-


bu)et for5+ $ours

$ere







A(tiity



ost (ontrol




56+- 7+- 77+0-












Y = a + b ( x) -0 = a + 123(00)

$420 = a

igh

5nd

Y = a + b ( x) $-000 = a + 123($00)

$420 = a

o

5nd









ctivity

Cost

ctivity utput

8$e S-atterplt

Met$d

8$e S-atterplt




ctivity

Cost

ctivity utput

8$e S-atterplt

Met$d

8$e S-atterplt




ctivity

Cost

ctivity utput

8$e S-atterplt

Met$d

8$e S-atterplt


5stimated

regression

line

5stimated

fixed ost





(eb lt6=7 677

Mar 66=7 gt77

Apr 6=77 77

May gt=7 =77


arson Compan



R)M)S LEAS8 S)ARE

R 5 B ( C V X

[ ]


minus= n

n

ltlt

YltltY

V 44

minus= sumsum

n

lt

n

YF V












hours variae




ositie orrelation

Mahine

ours

Utilities

Costs

r approahes +$

Mahine

ours

Utilities

Costs




ampeatie orrelation

ours of

Safet

Training

ndustrial

idents

r approahes $

ours of

Safet

Training

ndustrial

idents




ampo orrelation

air

ength

ounting

Grade

r A 0

air

ength

ounting

Grade



PEN5)S)NAN


8endi aran p ltlt




Stati- bdget




a-tiity


and range



(leFible +dget






-t -ntrl

Lets look at $eeseo



$eeseoStati( A(tual


a($ine $ours 1+

Variable (osts

In)ire(t labor +-

In)ire(t aterials +

Poer 0+

ie) (osts

3epre(iation 12+

Insuran(e 2+





$eeseoStati( A(tual


a($ine $ours 1+ 5+

Variable (osts



Poer 0+ +5

ie) (osts


Insuran(e 2+ 2+0





Stati( A(tual


a($ine $ours 1+ 5+ 2+ 8

Variable (osts



Poer 0+ +5 1+2

ie) (osts



4otal oer$ea) (osts 56+- 77+0- -11+90



$eeseo




Stati( A(tual


a($ine $ours 1+ 5+ 2+ 8

Variable (osts



Poer 0+ +5 1+2

ie) (osts



4otal oer$ea) (osts 56+- 77+0- -11+90

$eeseo





Stati( A(tual


a($ine $ours 1+ 5+ 2+ 8

Variable (osts



Poer 0+ +5 1+2

ie) (osts



4otal oer$ea) (osts 56+- 77+0- -11+90


$eeseo





a tati- bdget




S i + d d P amp R



8$e releant 9etin i



8 aner t$e 9etin




8 aner t$e 9etin










V a r i a

b l e





f or $eeseo



ost 4otal

orula ie) 5+ 1+ 12+


a($ine $ours 5+ 1+ 12+

Variable (osts

In)ire(t labor -

In)ire(t aterial

Poer 0


ie) (osts

3epre(iation 12+-

Insuran(e 2+

4otal fie) (ost

4otal oer$ea) (osts

leible Bu)ets





$eeseo



ost 4otal

orula ie) 5+ 1+ 12+


a($ine $ours 5+ 1+ 12+

Variable (osts


In)ire(t aterial 2+

Poer 0 +


ie) (osts

3epre(iation 12+-

Insuran(e 2+

4otal fie) (ost

4otal oer$ea) (osts

leible Bu)ets



$eeseo




ost 4otal

orula ie) 5+ 1+ 12+


a($ine $ours 5+ 1+ 12+


In)ire(t aterial 2+

Poer 0 +


ie) (osts


Insuran(e 2+ 2+

4otal fie) (ost 1+-


leible Bu)ets





i-k 4$e-k


a 6=77

b 777

- lt777

d lt7777


a 6=77

b 777- lt777

d lt7777




a 6=77

b 777- lt777

d lt7777


a 6=77

b 777- lt777

d lt7777

i-k 4$e-k

8tal er$ead -t


B lt777 C 7777 B lt7777




ost 4otal

orula ie) 5+ 1+ 12+


a($ine $ours 5+ 1+ 12+



Poer 0 + 0+ 9+


ie) (osts

3epre(iation 12+- 12+- 12+- 12+-

Insuran(e 2+ 2+ 2+ 2+

4otal fie) (ost 1+- 1+- 1+-


leible Bu)ets

(l ibl + d t P amp




eseo




ost 4otal



a($ine $ours 5+ 5+



Poer 0 +5


ie) (osts


Insuran(e 2+ 2+0





a(tually a($iee)




i-k 4$e-k


a 6777 )

b 6777 (

- 777 )

d 777 (


a 6777 )

b 6777 (

- 777 )

d 777 (




a 6777 )

b 6777 (

- 777 )

d 777 (


a 6777 )

b 6777 (

- 777 )

d 777 (

i-k 4$e-k



ost 4otal



a($ine $ours 5+ 5+



Poer 0 +5


ie) (osts


Insuran(e 2+ 2+0



$eeseo




i-k 4$e-k


a lt=77 )

b lt=77 (

- =77 )

d =77 (


a lt=77 )

b lt=77 (

- =77 )

d =77 (




a lt=77 )

b lt=77 (

- =77 )

d =77 (


a lt=77 )

b lt=77 (

- =77 )

d =77 (

i-k 4$e-k




ost 4otal



a($ine $ours 5+ 5+



Poer 0 + +5 2

4otal ariable (ost 70- 9+- 9+- - + 8

ie) (osts

3epre(iation 12+- 12+- 12+- -

Insuran(e 2+ 2+ 2+0 0 8

4otal fie) (ost 1+- 1+0- 0 8

4otal oer$ea) (osts 7+- 77+0- - +0 8

$eeseo










Stati( A(tual


a($ine $ours 1+ 5+ 2+ 8

Variable (osts



Poer 0+ +5 1+2



4otal oer$ea) (osts 56+- 77+0- -11+90








Stati( A(tual

Eer$ea) Eer$ea)


56+- 77+0-


bu)et for5+ $ours

$ere







A(tiity



ost (ontrol




56+- 7+- 77+0-















ctivity

Cost

ctivity utput

8$e S-atterplt

Met$d

8$e S-atterplt




ctivity

Cost

ctivity utput

8$e S-atterplt

Met$d

8$e S-atterplt




ctivity

Cost

ctivity utput

8$e S-atterplt

Met$d

8$e S-atterplt


5stimated

regression

line

5stimated

fixed ost





(eb lt6=7 677

Mar 66=7 gt77

Apr 6=77 77

May gt=7 =77


arson Compan



R)M)S LEAS8 S)ARE

R 5 B ( C V X

[ ]


minus= n

n

ltlt

YltltY

V 44

minus= sumsum

n

lt

n

YF V












hours variae




ositie orrelation

Mahine

ours

Utilities

Costs

r approahes +$

Mahine

ours

Utilities

Costs




ampeatie orrelation

ours of

Safet

Training

ndustrial

idents

r approahes $

ours of

Safet

Training

ndustrial

idents




ampo orrelation

air

ength

ounting

Grade

r A 0

air

ength

ounting

Grade



PEN5)S)NAN


8endi aran p ltlt




Stati- bdget




a-tiity


and range



(leFible +dget






-t -ntrl

Lets look at $eeseo



$eeseoStati( A(tual


a($ine $ours 1+

Variable (osts

In)ire(t labor +-

In)ire(t aterials +

Poer 0+

ie) (osts

3epre(iation 12+

Insuran(e 2+





$eeseoStati( A(tual


a($ine $ours 1+ 5+

Variable (osts



Poer 0+ +5

ie) (osts


Insuran(e 2+ 2+0





Stati( A(tual


a($ine $ours 1+ 5+ 2+ 8

Variable (osts



Poer 0+ +5 1+2

ie) (osts



4otal oer$ea) (osts 56+- 77+0- -11+90



$eeseo




Stati( A(tual


a($ine $ours 1+ 5+ 2+ 8

Variable (osts



Poer 0+ +5 1+2

ie) (osts



4otal oer$ea) (osts 56+- 77+0- -11+90

$eeseo





Stati( A(tual


a($ine $ours 1+ 5+ 2+ 8

Variable (osts



Poer 0+ +5 1+2

ie) (osts



4otal oer$ea) (osts 56+- 77+0- -11+90


$eeseo





a tati- bdget




S i + d d P amp R



8$e releant 9etin i



8 aner t$e 9etin




8 aner t$e 9etin










V a r i a

b l e





f or $eeseo



ost 4otal

orula ie) 5+ 1+ 12+


a($ine $ours 5+ 1+ 12+

Variable (osts

In)ire(t labor -

In)ire(t aterial

Poer 0


ie) (osts

3epre(iation 12+-

Insuran(e 2+

4otal fie) (ost

4otal oer$ea) (osts

leible Bu)ets





$eeseo



ost 4otal

orula ie) 5+ 1+ 12+


a($ine $ours 5+ 1+ 12+

Variable (osts


In)ire(t aterial 2+

Poer 0 +


ie) (osts

3epre(iation 12+-

Insuran(e 2+

4otal fie) (ost

4otal oer$ea) (osts

leible Bu)ets



$eeseo




ost 4otal

orula ie) 5+ 1+ 12+


a($ine $ours 5+ 1+ 12+


In)ire(t aterial 2+

Poer 0 +


ie) (osts


Insuran(e 2+ 2+

4otal fie) (ost 1+-


leible Bu)ets





i-k 4$e-k


a 6=77

b 777

- lt777

d lt7777


a 6=77

b 777- lt777

d lt7777




a 6=77

b 777- lt777

d lt7777


a 6=77

b 777- lt777

d lt7777

i-k 4$e-k

8tal er$ead -t


B lt777 C 7777 B lt7777




ost 4otal

orula ie) 5+ 1+ 12+


a($ine $ours 5+ 1+ 12+



Poer 0 + 0+ 9+


ie) (osts

3epre(iation 12+- 12+- 12+- 12+-

Insuran(e 2+ 2+ 2+ 2+

4otal fie) (ost 1+- 1+- 1+-


leible Bu)ets

(l ibl + d t P amp




eseo




ost 4otal



a($ine $ours 5+ 5+



Poer 0 +5


ie) (osts


Insuran(e 2+ 2+0





a(tually a($iee)




i-k 4$e-k


a 6777 )

b 6777 (

- 777 )

d 777 (


a 6777 )

b 6777 (

- 777 )

d 777 (




a 6777 )

b 6777 (

- 777 )

d 777 (


a 6777 )

b 6777 (

- 777 )

d 777 (

i-k 4$e-k



ost 4otal



a($ine $ours 5+ 5+



Poer 0 +5


ie) (osts


Insuran(e 2+ 2+0



$eeseo




i-k 4$e-k


a lt=77 )

b lt=77 (

- =77 )

d =77 (


a lt=77 )

b lt=77 (

- =77 )

d =77 (




a lt=77 )

b lt=77 (

- =77 )

d =77 (


a lt=77 )

b lt=77 (

- =77 )

d =77 (

i-k 4$e-k




ost 4otal



a($ine $ours 5+ 5+



Poer 0 + +5 2

4otal ariable (ost 70- 9+- 9+- - + 8

ie) (osts

3epre(iation 12+- 12+- 12+- -

Insuran(e 2+ 2+ 2+0 0 8

4otal fie) (ost 1+- 1+0- 0 8

4otal oer$ea) (osts 7+- 77+0- - +0 8

$eeseo










Stati( A(tual


a($ine $ours 1+ 5+ 2+ 8

Variable (osts



Poer 0+ +5 1+2



4otal oer$ea) (osts 56+- 77+0- -11+90








Stati( A(tual

Eer$ea) Eer$ea)


56+- 77+0-


bu)et for5+ $ours

$ere







A(tiity



ost (ontrol




56+- 7+- 77+0-












ctivity

Cost

ctivity utput

8$e S-atterplt

Met$d

8$e S-atterplt




ctivity

Cost

ctivity utput

8$e S-atterplt

Met$d

8$e S-atterplt


5stimated

regression

line

5stimated

fixed ost





(eb lt6=7 677

Mar 66=7 gt77

Apr 6=77 77

May gt=7 =77


arson Compan



R)M)S LEAS8 S)ARE

R 5 B ( C V X

[ ]


minus= n

n

ltlt

YltltY

V 44

minus= sumsum

n

lt

n

YF V












hours variae




ositie orrelation

Mahine

ours

Utilities

Costs

r approahes +$

Mahine

ours

Utilities

Costs




ampeatie orrelation

ours of

Safet

Training

ndustrial

idents

r approahes $

ours of

Safet

Training

ndustrial

idents




ampo orrelation

air

ength

ounting

Grade

r A 0

air

ength

ounting

Grade



PEN5)S)NAN


8endi aran p ltlt




Stati- bdget




a-tiity


and range



(leFible +dget






-t -ntrl

Lets look at $eeseo



$eeseoStati( A(tual


a($ine $ours 1+

Variable (osts

In)ire(t labor +-

In)ire(t aterials +

Poer 0+

ie) (osts

3epre(iation 12+

Insuran(e 2+





$eeseoStati( A(tual


a($ine $ours 1+ 5+

Variable (osts



Poer 0+ +5

ie) (osts


Insuran(e 2+ 2+0





Stati( A(tual


a($ine $ours 1+ 5+ 2+ 8

Variable (osts



Poer 0+ +5 1+2

ie) (osts



4otal oer$ea) (osts 56+- 77+0- -11+90



$eeseo




Stati( A(tual


a($ine $ours 1+ 5+ 2+ 8

Variable (osts



Poer 0+ +5 1+2

ie) (osts



4otal oer$ea) (osts 56+- 77+0- -11+90

$eeseo





Stati( A(tual


a($ine $ours 1+ 5+ 2+ 8

Variable (osts



Poer 0+ +5 1+2

ie) (osts



4otal oer$ea) (osts 56+- 77+0- -11+90


$eeseo





a tati- bdget




S i + d d P amp R



8$e releant 9etin i



8 aner t$e 9etin




8 aner t$e 9etin










V a r i a

b l e





f or $eeseo



ost 4otal

orula ie) 5+ 1+ 12+


a($ine $ours 5+ 1+ 12+

Variable (osts

In)ire(t labor -

In)ire(t aterial

Poer 0


ie) (osts

3epre(iation 12+-

Insuran(e 2+

4otal fie) (ost

4otal oer$ea) (osts

leible Bu)ets





$eeseo



ost 4otal

orula ie) 5+ 1+ 12+


a($ine $ours 5+ 1+ 12+

Variable (osts


In)ire(t aterial 2+

Poer 0 +


ie) (osts

3epre(iation 12+-

Insuran(e 2+

4otal fie) (ost

4otal oer$ea) (osts

leible Bu)ets



$eeseo




ost 4otal

orula ie) 5+ 1+ 12+


a($ine $ours 5+ 1+ 12+


In)ire(t aterial 2+

Poer 0 +


ie) (osts


Insuran(e 2+ 2+

4otal fie) (ost 1+-


leible Bu)ets





i-k 4$e-k


a 6=77

b 777

- lt777

d lt7777


a 6=77

b 777- lt777

d lt7777




a 6=77

b 777- lt777

d lt7777


a 6=77

b 777- lt777

d lt7777

i-k 4$e-k

8tal er$ead -t


B lt777 C 7777 B lt7777




ost 4otal

orula ie) 5+ 1+ 12+


a($ine $ours 5+ 1+ 12+



Poer 0 + 0+ 9+


ie) (osts

3epre(iation 12+- 12+- 12+- 12+-

Insuran(e 2+ 2+ 2+ 2+

4otal fie) (ost 1+- 1+- 1+-


leible Bu)ets

(l ibl + d t P amp




eseo




ost 4otal



a($ine $ours 5+ 5+



Poer 0 +5


ie) (osts


Insuran(e 2+ 2+0





a(tually a($iee)




i-k 4$e-k


a 6777 )

b 6777 (

- 777 )

d 777 (


a 6777 )

b 6777 (

- 777 )

d 777 (




a 6777 )

b 6777 (

- 777 )

d 777 (


a 6777 )

b 6777 (

- 777 )

d 777 (

i-k 4$e-k



ost 4otal



a($ine $ours 5+ 5+



Poer 0 +5


ie) (osts


Insuran(e 2+ 2+0



$eeseo




i-k 4$e-k


a lt=77 )

b lt=77 (

- =77 )

d =77 (


a lt=77 )

b lt=77 (

- =77 )

d =77 (




a lt=77 )

b lt=77 (

- =77 )

d =77 (


a lt=77 )

b lt=77 (

- =77 )

d =77 (

i-k 4$e-k




ost 4otal



a($ine $ours 5+ 5+



Poer 0 + +5 2

4otal ariable (ost 70- 9+- 9+- - + 8

ie) (osts

3epre(iation 12+- 12+- 12+- -

Insuran(e 2+ 2+ 2+0 0 8

4otal fie) (ost 1+- 1+0- 0 8

4otal oer$ea) (osts 7+- 77+0- - +0 8

$eeseo










Stati( A(tual


a($ine $ours 1+ 5+ 2+ 8

Variable (osts



Poer 0+ +5 1+2



4otal oer$ea) (osts 56+- 77+0- -11+90








Stati( A(tual

Eer$ea) Eer$ea)


56+- 77+0-


bu)et for5+ $ours

$ere







A(tiity



ost (ontrol




56+- 7+- 77+0-












ctivity

Cost

ctivity utput

8$e S-atterplt

Met$d

8$e S-atterplt


5stimated

regression

line

5stimated

fixed ost





(eb lt6=7 677

Mar 66=7 gt77

Apr 6=77 77

May gt=7 =77


arson Compan



R)M)S LEAS8 S)ARE

R 5 B ( C V X

[ ]


minus= n

n

ltlt

YltltY

V 44

minus= sumsum

n

lt

n

YF V












hours variae




ositie orrelation

Mahine

ours

Utilities

Costs

r approahes +$

Mahine

ours

Utilities

Costs




ampeatie orrelation

ours of

Safet

Training

ndustrial

idents

r approahes $

ours of

Safet

Training

ndustrial

idents




ampo orrelation

air

ength

ounting

Grade

r A 0

air

ength

ounting

Grade



PEN5)S)NAN


8endi aran p ltlt




Stati- bdget




a-tiity


and range



(leFible +dget






-t -ntrl

Lets look at $eeseo



$eeseoStati( A(tual


a($ine $ours 1+

Variable (osts

In)ire(t labor +-

In)ire(t aterials +

Poer 0+

ie) (osts

3epre(iation 12+

Insuran(e 2+





$eeseoStati( A(tual


a($ine $ours 1+ 5+

Variable (osts



Poer 0+ +5

ie) (osts


Insuran(e 2+ 2+0





Stati( A(tual


a($ine $ours 1+ 5+ 2+ 8

Variable (osts



Poer 0+ +5 1+2

ie) (osts



4otal oer$ea) (osts 56+- 77+0- -11+90



$eeseo




Stati( A(tual


a($ine $ours 1+ 5+ 2+ 8

Variable (osts



Poer 0+ +5 1+2

ie) (osts



4otal oer$ea) (osts 56+- 77+0- -11+90

$eeseo





Stati( A(tual


a($ine $ours 1+ 5+ 2+ 8

Variable (osts



Poer 0+ +5 1+2

ie) (osts



4otal oer$ea) (osts 56+- 77+0- -11+90


$eeseo





a tati- bdget




S i + d d P amp R



8$e releant 9etin i



8 aner t$e 9etin




8 aner t$e 9etin










V a r i a

b l e





f or $eeseo



ost 4otal

orula ie) 5+ 1+ 12+


a($ine $ours 5+ 1+ 12+

Variable (osts

In)ire(t labor -

In)ire(t aterial

Poer 0


ie) (osts

3epre(iation 12+-

Insuran(e 2+

4otal fie) (ost

4otal oer$ea) (osts

leible Bu)ets





$eeseo



ost 4otal

orula ie) 5+ 1+ 12+


a($ine $ours 5+ 1+ 12+

Variable (osts


In)ire(t aterial 2+

Poer 0 +


ie) (osts

3epre(iation 12+-

Insuran(e 2+

4otal fie) (ost

4otal oer$ea) (osts

leible Bu)ets



$eeseo




ost 4otal

orula ie) 5+ 1+ 12+


a($ine $ours 5+ 1+ 12+


In)ire(t aterial 2+

Poer 0 +


ie) (osts


Insuran(e 2+ 2+

4otal fie) (ost 1+-


leible Bu)ets





i-k 4$e-k


a 6=77

b 777

- lt777

d lt7777


a 6=77

b 777- lt777

d lt7777




a 6=77

b 777- lt777

d lt7777


a 6=77

b 777- lt777

d lt7777

i-k 4$e-k

8tal er$ead -t


B lt777 C 7777 B lt7777




ost 4otal

orula ie) 5+ 1+ 12+


a($ine $ours 5+ 1+ 12+



Poer 0 + 0+ 9+


ie) (osts

3epre(iation 12+- 12+- 12+- 12+-

Insuran(e 2+ 2+ 2+ 2+

4otal fie) (ost 1+- 1+- 1+-


leible Bu)ets

(l ibl + d t P amp




eseo




ost 4otal



a($ine $ours 5+ 5+



Poer 0 +5


ie) (osts


Insuran(e 2+ 2+0





a(tually a($iee)




i-k 4$e-k


a 6777 )

b 6777 (

- 777 )

d 777 (


a 6777 )

b 6777 (

- 777 )

d 777 (




a 6777 )

b 6777 (

- 777 )

d 777 (


a 6777 )

b 6777 (

- 777 )

d 777 (

i-k 4$e-k



ost 4otal



a($ine $ours 5+ 5+



Poer 0 +5


ie) (osts


Insuran(e 2+ 2+0



$eeseo




i-k 4$e-k


a lt=77 )

b lt=77 (

- =77 )

d =77 (


a lt=77 )

b lt=77 (

- =77 )

d =77 (




a lt=77 )

b lt=77 (

- =77 )

d =77 (


a lt=77 )

b lt=77 (

- =77 )

d =77 (

i-k 4$e-k




ost 4otal



a($ine $ours 5+ 5+



Poer 0 + +5 2

4otal ariable (ost 70- 9+- 9+- - + 8

ie) (osts

3epre(iation 12+- 12+- 12+- -

Insuran(e 2+ 2+ 2+0 0 8

4otal fie) (ost 1+- 1+0- 0 8

4otal oer$ea) (osts 7+- 77+0- - +0 8

$eeseo










Stati( A(tual


a($ine $ours 1+ 5+ 2+ 8

Variable (osts



Poer 0+ +5 1+2



4otal oer$ea) (osts 56+- 77+0- -11+90








Stati( A(tual

Eer$ea) Eer$ea)


56+- 77+0-


bu)et for5+ $ours

$ere







A(tiity



ost (ontrol




56+- 7+- 77+0-














(eb lt6=7 677

Mar 66=7 gt77

Apr 6=77 77

May gt=7 =77


arson Compan



R)M)S LEAS8 S)ARE

R 5 B ( C V X

[ ]


minus= n

n

ltlt

YltltY

V 44

minus= sumsum

n

lt

n

YF V












hours variae




ositie orrelation

Mahine

ours

Utilities

Costs

r approahes +$

Mahine

ours

Utilities

Costs




ampeatie orrelation

ours of

Safet

Training

ndustrial

idents

r approahes $

ours of

Safet

Training

ndustrial

idents




ampo orrelation

air

ength

ounting

Grade

r A 0

air

ength

ounting

Grade



PEN5)S)NAN


8endi aran p ltlt




Stati- bdget




a-tiity


and range



(leFible +dget






-t -ntrl

Lets look at $eeseo



$eeseoStati( A(tual


a($ine $ours 1+

Variable (osts

In)ire(t labor +-

In)ire(t aterials +

Poer 0+

ie) (osts

3epre(iation 12+

Insuran(e 2+





$eeseoStati( A(tual


a($ine $ours 1+ 5+

Variable (osts



Poer 0+ +5

ie) (osts


Insuran(e 2+ 2+0





Stati( A(tual


a($ine $ours 1+ 5+ 2+ 8

Variable (osts



Poer 0+ +5 1+2

ie) (osts



4otal oer$ea) (osts 56+- 77+0- -11+90



$eeseo




Stati( A(tual


a($ine $ours 1+ 5+ 2+ 8

Variable (osts



Poer 0+ +5 1+2

ie) (osts



4otal oer$ea) (osts 56+- 77+0- -11+90

$eeseo





Stati( A(tual


a($ine $ours 1+ 5+ 2+ 8

Variable (osts



Poer 0+ +5 1+2

ie) (osts



4otal oer$ea) (osts 56+- 77+0- -11+90


$eeseo





a tati- bdget




S i + d d P amp R



8$e releant 9etin i



8 aner t$e 9etin




8 aner t$e 9etin










V a r i a

b l e





f or $eeseo



ost 4otal

orula ie) 5+ 1+ 12+


a($ine $ours 5+ 1+ 12+

Variable (osts

In)ire(t labor -

In)ire(t aterial

Poer 0


ie) (osts

3epre(iation 12+-

Insuran(e 2+

4otal fie) (ost

4otal oer$ea) (osts

leible Bu)ets





$eeseo



ost 4otal

orula ie) 5+ 1+ 12+


a($ine $ours 5+ 1+ 12+

Variable (osts


In)ire(t aterial 2+

Poer 0 +


ie) (osts

3epre(iation 12+-

Insuran(e 2+

4otal fie) (ost

4otal oer$ea) (osts

leible Bu)ets



$eeseo




ost 4otal

orula ie) 5+ 1+ 12+


a($ine $ours 5+ 1+ 12+


In)ire(t aterial 2+

Poer 0 +


ie) (osts


Insuran(e 2+ 2+

4otal fie) (ost 1+-


leible Bu)ets





i-k 4$e-k


a 6=77

b 777

- lt777

d lt7777


a 6=77

b 777- lt777

d lt7777




a 6=77

b 777- lt777

d lt7777


a 6=77

b 777- lt777

d lt7777

i-k 4$e-k

8tal er$ead -t


B lt777 C 7777 B lt7777




ost 4otal

orula ie) 5+ 1+ 12+


a($ine $ours 5+ 1+ 12+



Poer 0 + 0+ 9+


ie) (osts

3epre(iation 12+- 12+- 12+- 12+-

Insuran(e 2+ 2+ 2+ 2+

4otal fie) (ost 1+- 1+- 1+-


leible Bu)ets

(l ibl + d t P amp




eseo




ost 4otal



a($ine $ours 5+ 5+



Poer 0 +5


ie) (osts


Insuran(e 2+ 2+0





a(tually a($iee)




i-k 4$e-k


a 6777 )

b 6777 (

- 777 )

d 777 (


a 6777 )

b 6777 (

- 777 )

d 777 (




a 6777 )

b 6777 (

- 777 )

d 777 (


a 6777 )

b 6777 (

- 777 )

d 777 (

i-k 4$e-k



ost 4otal



a($ine $ours 5+ 5+



Poer 0 +5


ie) (osts


Insuran(e 2+ 2+0



$eeseo




i-k 4$e-k


a lt=77 )

b lt=77 (

- =77 )

d =77 (


a lt=77 )

b lt=77 (

- =77 )

d =77 (




a lt=77 )

b lt=77 (

- =77 )

d =77 (


a lt=77 )

b lt=77 (

- =77 )

d =77 (

i-k 4$e-k




ost 4otal



a($ine $ours 5+ 5+



Poer 0 + +5 2

4otal ariable (ost 70- 9+- 9+- - + 8

ie) (osts

3epre(iation 12+- 12+- 12+- -

Insuran(e 2+ 2+ 2+0 0 8

4otal fie) (ost 1+- 1+0- 0 8

4otal oer$ea) (osts 7+- 77+0- - +0 8

$eeseo










Stati( A(tual


a($ine $ours 1+ 5+ 2+ 8

Variable (osts



Poer 0+ +5 1+2



4otal oer$ea) (osts 56+- 77+0- -11+90








Stati( A(tual

Eer$ea) Eer$ea)


56+- 77+0-


bu)et for5+ $ours

$ere







A(tiity



ost (ontrol




56+- 7+- 77+0-












R)M)S LEAS8 S)ARE

R 5 B ( C V X

[ ]


minus= n

n

ltlt

YltltY

V 44

minus= sumsum

n

lt

n

YF V












hours variae




ositie orrelation

Mahine

ours

Utilities

Costs

r approahes +$

Mahine

ours

Utilities

Costs




ampeatie orrelation

ours of

Safet

Training

ndustrial

idents

r approahes $

ours of

Safet

Training

ndustrial

idents




ampo orrelation

air

ength

ounting

Grade

r A 0

air

ength

ounting

Grade



PEN5)S)NAN


8endi aran p ltlt




Stati- bdget




a-tiity


and range



(leFible +dget






-t -ntrl

Lets look at $eeseo



$eeseoStati( A(tual


a($ine $ours 1+

Variable (osts

In)ire(t labor +-

In)ire(t aterials +

Poer 0+

ie) (osts

3epre(iation 12+

Insuran(e 2+





$eeseoStati( A(tual


a($ine $ours 1+ 5+

Variable (osts



Poer 0+ +5

ie) (osts


Insuran(e 2+ 2+0





Stati( A(tual


a($ine $ours 1+ 5+ 2+ 8

Variable (osts



Poer 0+ +5 1+2

ie) (osts



4otal oer$ea) (osts 56+- 77+0- -11+90



$eeseo




Stati( A(tual


a($ine $ours 1+ 5+ 2+ 8

Variable (osts



Poer 0+ +5 1+2

ie) (osts



4otal oer$ea) (osts 56+- 77+0- -11+90

$eeseo





Stati( A(tual


a($ine $ours 1+ 5+ 2+ 8

Variable (osts



Poer 0+ +5 1+2

ie) (osts



4otal oer$ea) (osts 56+- 77+0- -11+90


$eeseo





a tati- bdget




S i + d d P amp R



8$e releant 9etin i



8 aner t$e 9etin




8 aner t$e 9etin










V a r i a

b l e





f or $eeseo



ost 4otal

orula ie) 5+ 1+ 12+


a($ine $ours 5+ 1+ 12+

Variable (osts

In)ire(t labor -

In)ire(t aterial

Poer 0


ie) (osts

3epre(iation 12+-

Insuran(e 2+

4otal fie) (ost

4otal oer$ea) (osts

leible Bu)ets





$eeseo



ost 4otal

orula ie) 5+ 1+ 12+


a($ine $ours 5+ 1+ 12+

Variable (osts


In)ire(t aterial 2+

Poer 0 +


ie) (osts

3epre(iation 12+-

Insuran(e 2+

4otal fie) (ost

4otal oer$ea) (osts

leible Bu)ets



$eeseo




ost 4otal

orula ie) 5+ 1+ 12+


a($ine $ours 5+ 1+ 12+


In)ire(t aterial 2+

Poer 0 +


ie) (osts


Insuran(e 2+ 2+

4otal fie) (ost 1+-


leible Bu)ets





i-k 4$e-k


a 6=77

b 777

- lt777

d lt7777


a 6=77

b 777- lt777

d lt7777




a 6=77

b 777- lt777

d lt7777


a 6=77

b 777- lt777

d lt7777

i-k 4$e-k

8tal er$ead -t


B lt777 C 7777 B lt7777




ost 4otal

orula ie) 5+ 1+ 12+


a($ine $ours 5+ 1+ 12+



Poer 0 + 0+ 9+


ie) (osts

3epre(iation 12+- 12+- 12+- 12+-

Insuran(e 2+ 2+ 2+ 2+

4otal fie) (ost 1+- 1+- 1+-


leible Bu)ets

(l ibl + d t P amp




eseo




ost 4otal



a($ine $ours 5+ 5+



Poer 0 +5


ie) (osts


Insuran(e 2+ 2+0





a(tually a($iee)




i-k 4$e-k


a 6777 )

b 6777 (

- 777 )

d 777 (


a 6777 )

b 6777 (

- 777 )

d 777 (




a 6777 )

b 6777 (

- 777 )

d 777 (


a 6777 )

b 6777 (

- 777 )

d 777 (

i-k 4$e-k



ost 4otal



a($ine $ours 5+ 5+



Poer 0 +5


ie) (osts


Insuran(e 2+ 2+0



$eeseo




i-k 4$e-k


a lt=77 )

b lt=77 (

- =77 )

d =77 (


a lt=77 )

b lt=77 (

- =77 )

d =77 (




a lt=77 )

b lt=77 (

- =77 )

d =77 (


a lt=77 )

b lt=77 (

- =77 )

d =77 (

i-k 4$e-k




ost 4otal



a($ine $ours 5+ 5+



Poer 0 + +5 2

4otal ariable (ost 70- 9+- 9+- - + 8

ie) (osts

3epre(iation 12+- 12+- 12+- -

Insuran(e 2+ 2+ 2+0 0 8

4otal fie) (ost 1+- 1+0- 0 8

4otal oer$ea) (osts 7+- 77+0- - +0 8

$eeseo










Stati( A(tual


a($ine $ours 1+ 5+ 2+ 8

Variable (osts



Poer 0+ +5 1+2



4otal oer$ea) (osts 56+- 77+0- -11+90








Stati( A(tual

Eer$ea) Eer$ea)


56+- 77+0-


bu)et for5+ $ours

$ere







A(tiity



ost (ontrol




56+- 7+- 77+0-





















hours variae




ositie orrelation

Mahine

ours

Utilities

Costs

r approahes +$

Mahine

ours

Utilities

Costs




ampeatie orrelation

ours of

Safet

Training

ndustrial

idents

r approahes $

ours of

Safet

Training

ndustrial

idents




ampo orrelation

air

ength

ounting

Grade

r A 0

air

ength

ounting

Grade



PEN5)S)NAN


8endi aran p ltlt




Stati- bdget




a-tiity


and range



(leFible +dget






-t -ntrl

Lets look at $eeseo



$eeseoStati( A(tual


a($ine $ours 1+

Variable (osts

In)ire(t labor +-

In)ire(t aterials +

Poer 0+

ie) (osts

3epre(iation 12+

Insuran(e 2+





$eeseoStati( A(tual


a($ine $ours 1+ 5+

Variable (osts



Poer 0+ +5

ie) (osts


Insuran(e 2+ 2+0





Stati( A(tual


a($ine $ours 1+ 5+ 2+ 8

Variable (osts



Poer 0+ +5 1+2

ie) (osts



4otal oer$ea) (osts 56+- 77+0- -11+90



$eeseo




Stati( A(tual


a($ine $ours 1+ 5+ 2+ 8

Variable (osts



Poer 0+ +5 1+2

ie) (osts



4otal oer$ea) (osts 56+- 77+0- -11+90

$eeseo





Stati( A(tual


a($ine $ours 1+ 5+ 2+ 8

Variable (osts



Poer 0+ +5 1+2

ie) (osts



4otal oer$ea) (osts 56+- 77+0- -11+90


$eeseo





a tati- bdget




S i + d d P amp R



8$e releant 9etin i



8 aner t$e 9etin




8 aner t$e 9etin










V a r i a

b l e





f or $eeseo



ost 4otal

orula ie) 5+ 1+ 12+


a($ine $ours 5+ 1+ 12+

Variable (osts

In)ire(t labor -

In)ire(t aterial

Poer 0


ie) (osts

3epre(iation 12+-

Insuran(e 2+

4otal fie) (ost

4otal oer$ea) (osts

leible Bu)ets





$eeseo



ost 4otal

orula ie) 5+ 1+ 12+


a($ine $ours 5+ 1+ 12+

Variable (osts


In)ire(t aterial 2+

Poer 0 +


ie) (osts

3epre(iation 12+-

Insuran(e 2+

4otal fie) (ost

4otal oer$ea) (osts

leible Bu)ets



$eeseo




ost 4otal

orula ie) 5+ 1+ 12+


a($ine $ours 5+ 1+ 12+


In)ire(t aterial 2+

Poer 0 +


ie) (osts


Insuran(e 2+ 2+

4otal fie) (ost 1+-


leible Bu)ets





i-k 4$e-k


a 6=77

b 777

- lt777

d lt7777


a 6=77

b 777- lt777

d lt7777




a 6=77

b 777- lt777

d lt7777


a 6=77

b 777- lt777

d lt7777

i-k 4$e-k

8tal er$ead -t


B lt777 C 7777 B lt7777




ost 4otal

orula ie) 5+ 1+ 12+


a($ine $ours 5+ 1+ 12+



Poer 0 + 0+ 9+


ie) (osts

3epre(iation 12+- 12+- 12+- 12+-

Insuran(e 2+ 2+ 2+ 2+

4otal fie) (ost 1+- 1+- 1+-


leible Bu)ets

(l ibl + d t P amp




eseo




ost 4otal



a($ine $ours 5+ 5+



Poer 0 +5


ie) (osts


Insuran(e 2+ 2+0





a(tually a($iee)




i-k 4$e-k


a 6777 )

b 6777 (

- 777 )

d 777 (


a 6777 )

b 6777 (

- 777 )

d 777 (




a 6777 )

b 6777 (

- 777 )

d 777 (


a 6777 )

b 6777 (

- 777 )

d 777 (

i-k 4$e-k



ost 4otal



a($ine $ours 5+ 5+



Poer 0 +5


ie) (osts


Insuran(e 2+ 2+0



$eeseo




i-k 4$e-k


a lt=77 )

b lt=77 (

- =77 )

d =77 (


a lt=77 )

b lt=77 (

- =77 )

d =77 (




a lt=77 )

b lt=77 (

- =77 )

d =77 (


a lt=77 )

b lt=77 (

- =77 )

d =77 (

i-k 4$e-k




ost 4otal



a($ine $ours 5+ 5+



Poer 0 + +5 2

4otal ariable (ost 70- 9+- 9+- - + 8

ie) (osts

3epre(iation 12+- 12+- 12+- -

Insuran(e 2+ 2+ 2+0 0 8

4otal fie) (ost 1+- 1+0- 0 8

4otal oer$ea) (osts 7+- 77+0- - +0 8

$eeseo










Stati( A(tual


a($ine $ours 1+ 5+ 2+ 8

Variable (osts



Poer 0+ +5 1+2



4otal oer$ea) (osts 56+- 77+0- -11+90








Stati( A(tual

Eer$ea) Eer$ea)


56+- 77+0-


bu)et for5+ $ours

$ere







A(tiity



ost (ontrol




56+- 7+- 77+0-













ositie orrelation

Mahine

ours

Utilities

Costs

r approahes +$

Mahine

ours

Utilities

Costs




ampeatie orrelation

ours of

Safet

Training

ndustrial

idents

r approahes $

ours of

Safet

Training

ndustrial

idents




ampo orrelation

air

ength

ounting

Grade

r A 0

air

ength

ounting

Grade



PEN5)S)NAN


8endi aran p ltlt




Stati- bdget




a-tiity


and range



(leFible +dget






-t -ntrl

Lets look at $eeseo



$eeseoStati( A(tual


a($ine $ours 1+

Variable (osts

In)ire(t labor +-

In)ire(t aterials +

Poer 0+

ie) (osts

3epre(iation 12+

Insuran(e 2+





$eeseoStati( A(tual


a($ine $ours 1+ 5+

Variable (osts



Poer 0+ +5

ie) (osts


Insuran(e 2+ 2+0





Stati( A(tual


a($ine $ours 1+ 5+ 2+ 8

Variable (osts



Poer 0+ +5 1+2

ie) (osts



4otal oer$ea) (osts 56+- 77+0- -11+90



$eeseo




Stati( A(tual


a($ine $ours 1+ 5+ 2+ 8

Variable (osts



Poer 0+ +5 1+2

ie) (osts



4otal oer$ea) (osts 56+- 77+0- -11+90

$eeseo





Stati( A(tual


a($ine $ours 1+ 5+ 2+ 8

Variable (osts



Poer 0+ +5 1+2

ie) (osts



4otal oer$ea) (osts 56+- 77+0- -11+90


$eeseo





a tati- bdget




S i + d d P amp R



8$e releant 9etin i



8 aner t$e 9etin




8 aner t$e 9etin










V a r i a

b l e





f or $eeseo



ost 4otal

orula ie) 5+ 1+ 12+


a($ine $ours 5+ 1+ 12+

Variable (osts

In)ire(t labor -

In)ire(t aterial

Poer 0


ie) (osts

3epre(iation 12+-

Insuran(e 2+

4otal fie) (ost

4otal oer$ea) (osts

leible Bu)ets





$eeseo



ost 4otal

orula ie) 5+ 1+ 12+


a($ine $ours 5+ 1+ 12+

Variable (osts


In)ire(t aterial 2+

Poer 0 +


ie) (osts

3epre(iation 12+-

Insuran(e 2+

4otal fie) (ost

4otal oer$ea) (osts

leible Bu)ets



$eeseo




ost 4otal

orula ie) 5+ 1+ 12+


a($ine $ours 5+ 1+ 12+


In)ire(t aterial 2+

Poer 0 +


ie) (osts


Insuran(e 2+ 2+

4otal fie) (ost 1+-


leible Bu)ets





i-k 4$e-k


a 6=77

b 777

- lt777

d lt7777


a 6=77

b 777- lt777

d lt7777




a 6=77

b 777- lt777

d lt7777


a 6=77

b 777- lt777

d lt7777

i-k 4$e-k

8tal er$ead -t


B lt777 C 7777 B lt7777




ost 4otal

orula ie) 5+ 1+ 12+


a($ine $ours 5+ 1+ 12+



Poer 0 + 0+ 9+


ie) (osts

3epre(iation 12+- 12+- 12+- 12+-

Insuran(e 2+ 2+ 2+ 2+

4otal fie) (ost 1+- 1+- 1+-


leible Bu)ets

(l ibl + d t P amp




eseo




ost 4otal



a($ine $ours 5+ 5+



Poer 0 +5


ie) (osts


Insuran(e 2+ 2+0





a(tually a($iee)




i-k 4$e-k


a 6777 )

b 6777 (

- 777 )

d 777 (


a 6777 )

b 6777 (

- 777 )

d 777 (




a 6777 )

b 6777 (

- 777 )

d 777 (


a 6777 )

b 6777 (

- 777 )

d 777 (

i-k 4$e-k



ost 4otal



a($ine $ours 5+ 5+



Poer 0 +5


ie) (osts


Insuran(e 2+ 2+0



$eeseo




i-k 4$e-k


a lt=77 )

b lt=77 (

- =77 )

d =77 (


a lt=77 )

b lt=77 (

- =77 )

d =77 (




a lt=77 )

b lt=77 (

- =77 )

d =77 (


a lt=77 )

b lt=77 (

- =77 )

d =77 (

i-k 4$e-k




ost 4otal



a($ine $ours 5+ 5+



Poer 0 + +5 2

4otal ariable (ost 70- 9+- 9+- - + 8

ie) (osts

3epre(iation 12+- 12+- 12+- -

Insuran(e 2+ 2+ 2+0 0 8

4otal fie) (ost 1+- 1+0- 0 8

4otal oer$ea) (osts 7+- 77+0- - +0 8

$eeseo










Stati( A(tual


a($ine $ours 1+ 5+ 2+ 8

Variable (osts



Poer 0+ +5 1+2



4otal oer$ea) (osts 56+- 77+0- -11+90








Stati( A(tual

Eer$ea) Eer$ea)


56+- 77+0-


bu)et for5+ $ours

$ere







A(tiity



ost (ontrol




56+- 7+- 77+0-













ampeatie orrelation

ours of

Safet

Training

ndustrial

idents

r approahes $

ours of

Safet

Training

ndustrial

idents




ampo orrelation

air

ength

ounting

Grade

r A 0

air

ength

ounting

Grade



PEN5)S)NAN


8endi aran p ltlt




Stati- bdget




a-tiity


and range



(leFible +dget






-t -ntrl

Lets look at $eeseo



$eeseoStati( A(tual


a($ine $ours 1+

Variable (osts

In)ire(t labor +-

In)ire(t aterials +

Poer 0+

ie) (osts

3epre(iation 12+

Insuran(e 2+





$eeseoStati( A(tual


a($ine $ours 1+ 5+

Variable (osts



Poer 0+ +5

ie) (osts


Insuran(e 2+ 2+0





Stati( A(tual


a($ine $ours 1+ 5+ 2+ 8

Variable (osts



Poer 0+ +5 1+2

ie) (osts



4otal oer$ea) (osts 56+- 77+0- -11+90



$eeseo




Stati( A(tual


a($ine $ours 1+ 5+ 2+ 8

Variable (osts



Poer 0+ +5 1+2

ie) (osts



4otal oer$ea) (osts 56+- 77+0- -11+90

$eeseo





Stati( A(tual


a($ine $ours 1+ 5+ 2+ 8

Variable (osts



Poer 0+ +5 1+2

ie) (osts



4otal oer$ea) (osts 56+- 77+0- -11+90


$eeseo





a tati- bdget




S i + d d P amp R



8$e releant 9etin i



8 aner t$e 9etin




8 aner t$e 9etin










V a r i a

b l e





f or $eeseo



ost 4otal

orula ie) 5+ 1+ 12+


a($ine $ours 5+ 1+ 12+

Variable (osts

In)ire(t labor -

In)ire(t aterial

Poer 0


ie) (osts

3epre(iation 12+-

Insuran(e 2+

4otal fie) (ost

4otal oer$ea) (osts

leible Bu)ets





$eeseo



ost 4otal

orula ie) 5+ 1+ 12+


a($ine $ours 5+ 1+ 12+

Variable (osts


In)ire(t aterial 2+

Poer 0 +


ie) (osts

3epre(iation 12+-

Insuran(e 2+

4otal fie) (ost

4otal oer$ea) (osts

leible Bu)ets



$eeseo




ost 4otal

orula ie) 5+ 1+ 12+


a($ine $ours 5+ 1+ 12+


In)ire(t aterial 2+

Poer 0 +


ie) (osts


Insuran(e 2+ 2+

4otal fie) (ost 1+-


leible Bu)ets





i-k 4$e-k


a 6=77

b 777

- lt777

d lt7777


a 6=77

b 777- lt777

d lt7777




a 6=77

b 777- lt777

d lt7777


a 6=77

b 777- lt777

d lt7777

i-k 4$e-k

8tal er$ead -t


B lt777 C 7777 B lt7777




ost 4otal

orula ie) 5+ 1+ 12+


a($ine $ours 5+ 1+ 12+



Poer 0 + 0+ 9+


ie) (osts

3epre(iation 12+- 12+- 12+- 12+-

Insuran(e 2+ 2+ 2+ 2+

4otal fie) (ost 1+- 1+- 1+-


leible Bu)ets

(l ibl + d t P amp




eseo




ost 4otal



a($ine $ours 5+ 5+



Poer 0 +5


ie) (osts


Insuran(e 2+ 2+0





a(tually a($iee)




i-k 4$e-k


a 6777 )

b 6777 (

- 777 )

d 777 (


a 6777 )

b 6777 (

- 777 )

d 777 (




a 6777 )

b 6777 (

- 777 )

d 777 (


a 6777 )

b 6777 (

- 777 )

d 777 (

i-k 4$e-k



ost 4otal



a($ine $ours 5+ 5+



Poer 0 +5


ie) (osts


Insuran(e 2+ 2+0



$eeseo




i-k 4$e-k


a lt=77 )

b lt=77 (

- =77 )

d =77 (


a lt=77 )

b lt=77 (

- =77 )

d =77 (




a lt=77 )

b lt=77 (

- =77 )

d =77 (


a lt=77 )

b lt=77 (

- =77 )

d =77 (

i-k 4$e-k




ost 4otal



a($ine $ours 5+ 5+



Poer 0 + +5 2

4otal ariable (ost 70- 9+- 9+- - + 8

ie) (osts

3epre(iation 12+- 12+- 12+- -

Insuran(e 2+ 2+ 2+0 0 8

4otal fie) (ost 1+- 1+0- 0 8

4otal oer$ea) (osts 7+- 77+0- - +0 8

$eeseo










Stati( A(tual


a($ine $ours 1+ 5+ 2+ 8

Variable (osts



Poer 0+ +5 1+2



4otal oer$ea) (osts 56+- 77+0- -11+90








Stati( A(tual

Eer$ea) Eer$ea)


56+- 77+0-


bu)et for5+ $ours

$ere







A(tiity



ost (ontrol




56+- 7+- 77+0-













ampo orrelation

air

ength

ounting

Grade

r A 0

air

ength

ounting

Grade



PEN5)S)NAN


8endi aran p ltlt




Stati- bdget




a-tiity


and range



(leFible +dget






-t -ntrl

Lets look at $eeseo



$eeseoStati( A(tual


a($ine $ours 1+

Variable (osts

In)ire(t labor +-

In)ire(t aterials +

Poer 0+

ie) (osts

3epre(iation 12+

Insuran(e 2+





$eeseoStati( A(tual


a($ine $ours 1+ 5+

Variable (osts



Poer 0+ +5

ie) (osts


Insuran(e 2+ 2+0





Stati( A(tual


a($ine $ours 1+ 5+ 2+ 8

Variable (osts



Poer 0+ +5 1+2

ie) (osts



4otal oer$ea) (osts 56+- 77+0- -11+90



$eeseo




Stati( A(tual


a($ine $ours 1+ 5+ 2+ 8

Variable (osts



Poer 0+ +5 1+2

ie) (osts



4otal oer$ea) (osts 56+- 77+0- -11+90

$eeseo





Stati( A(tual


a($ine $ours 1+ 5+ 2+ 8

Variable (osts



Poer 0+ +5 1+2

ie) (osts



4otal oer$ea) (osts 56+- 77+0- -11+90


$eeseo





a tati- bdget




S i + d d P amp R



8$e releant 9etin i



8 aner t$e 9etin




8 aner t$e 9etin










V a r i a

b l e





f or $eeseo



ost 4otal

orula ie) 5+ 1+ 12+


a($ine $ours 5+ 1+ 12+

Variable (osts

In)ire(t labor -

In)ire(t aterial

Poer 0


ie) (osts

3epre(iation 12+-

Insuran(e 2+

4otal fie) (ost

4otal oer$ea) (osts

leible Bu)ets





$eeseo



ost 4otal

orula ie) 5+ 1+ 12+


a($ine $ours 5+ 1+ 12+

Variable (osts


In)ire(t aterial 2+

Poer 0 +


ie) (osts

3epre(iation 12+-

Insuran(e 2+

4otal fie) (ost

4otal oer$ea) (osts

leible Bu)ets



$eeseo




ost 4otal

orula ie) 5+ 1+ 12+


a($ine $ours 5+ 1+ 12+


In)ire(t aterial 2+

Poer 0 +


ie) (osts


Insuran(e 2+ 2+

4otal fie) (ost 1+-


leible Bu)ets





i-k 4$e-k


a 6=77

b 777

- lt777

d lt7777


a 6=77

b 777- lt777

d lt7777




a 6=77

b 777- lt777

d lt7777


a 6=77

b 777- lt777

d lt7777

i-k 4$e-k

8tal er$ead -t


B lt777 C 7777 B lt7777




ost 4otal

orula ie) 5+ 1+ 12+


a($ine $ours 5+ 1+ 12+



Poer 0 + 0+ 9+


ie) (osts

3epre(iation 12+- 12+- 12+- 12+-

Insuran(e 2+ 2+ 2+ 2+

4otal fie) (ost 1+- 1+- 1+-


leible Bu)ets

(l ibl + d t P amp




eseo




ost 4otal



a($ine $ours 5+ 5+



Poer 0 +5


ie) (osts


Insuran(e 2+ 2+0





a(tually a($iee)




i-k 4$e-k


a 6777 )

b 6777 (

- 777 )

d 777 (


a 6777 )

b 6777 (

- 777 )

d 777 (




a 6777 )

b 6777 (

- 777 )

d 777 (


a 6777 )

b 6777 (

- 777 )

d 777 (

i-k 4$e-k



ost 4otal



a($ine $ours 5+ 5+



Poer 0 +5


ie) (osts


Insuran(e 2+ 2+0



$eeseo




i-k 4$e-k


a lt=77 )

b lt=77 (

- =77 )

d =77 (


a lt=77 )

b lt=77 (

- =77 )

d =77 (




a lt=77 )

b lt=77 (

- =77 )

d =77 (


a lt=77 )

b lt=77 (

- =77 )

d =77 (

i-k 4$e-k




ost 4otal



a($ine $ours 5+ 5+



Poer 0 + +5 2

4otal ariable (ost 70- 9+- 9+- - + 8

ie) (osts

3epre(iation 12+- 12+- 12+- -

Insuran(e 2+ 2+ 2+0 0 8

4otal fie) (ost 1+- 1+0- 0 8

4otal oer$ea) (osts 7+- 77+0- - +0 8

$eeseo










Stati( A(tual


a($ine $ours 1+ 5+ 2+ 8

Variable (osts



Poer 0+ +5 1+2



4otal oer$ea) (osts 56+- 77+0- -11+90








Stati( A(tual

Eer$ea) Eer$ea)


56+- 77+0-


bu)et for5+ $ours

$ere







A(tiity



ost (ontrol




56+- 7+- 77+0-












PEN5)S)NAN


8endi aran p ltlt




Stati- bdget




a-tiity


and range



(leFible +dget






-t -ntrl

Lets look at $eeseo



$eeseoStati( A(tual


a($ine $ours 1+

Variable (osts

In)ire(t labor +-

In)ire(t aterials +

Poer 0+

ie) (osts

3epre(iation 12+

Insuran(e 2+





$eeseoStati( A(tual


a($ine $ours 1+ 5+

Variable (osts



Poer 0+ +5

ie) (osts


Insuran(e 2+ 2+0





Stati( A(tual


a($ine $ours 1+ 5+ 2+ 8

Variable (osts



Poer 0+ +5 1+2

ie) (osts



4otal oer$ea) (osts 56+- 77+0- -11+90



$eeseo




Stati( A(tual


a($ine $ours 1+ 5+ 2+ 8

Variable (osts



Poer 0+ +5 1+2

ie) (osts



4otal oer$ea) (osts 56+- 77+0- -11+90

$eeseo





Stati( A(tual


a($ine $ours 1+ 5+ 2+ 8

Variable (osts



Poer 0+ +5 1+2

ie) (osts



4otal oer$ea) (osts 56+- 77+0- -11+90


$eeseo





a tati- bdget




S i + d d P amp R



8$e releant 9etin i



8 aner t$e 9etin




8 aner t$e 9etin










V a r i a

b l e





f or $eeseo



ost 4otal

orula ie) 5+ 1+ 12+


a($ine $ours 5+ 1+ 12+

Variable (osts

In)ire(t labor -

In)ire(t aterial

Poer 0


ie) (osts

3epre(iation 12+-

Insuran(e 2+

4otal fie) (ost

4otal oer$ea) (osts

leible Bu)ets





$eeseo



ost 4otal

orula ie) 5+ 1+ 12+


a($ine $ours 5+ 1+ 12+

Variable (osts


In)ire(t aterial 2+

Poer 0 +


ie) (osts

3epre(iation 12+-

Insuran(e 2+

4otal fie) (ost

4otal oer$ea) (osts

leible Bu)ets



$eeseo




ost 4otal

orula ie) 5+ 1+ 12+


a($ine $ours 5+ 1+ 12+


In)ire(t aterial 2+

Poer 0 +


ie) (osts


Insuran(e 2+ 2+

4otal fie) (ost 1+-


leible Bu)ets





i-k 4$e-k


a 6=77

b 777

- lt777

d lt7777


a 6=77

b 777- lt777

d lt7777




a 6=77

b 777- lt777

d lt7777


a 6=77

b 777- lt777

d lt7777

i-k 4$e-k

8tal er$ead -t


B lt777 C 7777 B lt7777




ost 4otal

orula ie) 5+ 1+ 12+


a($ine $ours 5+ 1+ 12+



Poer 0 + 0+ 9+


ie) (osts

3epre(iation 12+- 12+- 12+- 12+-

Insuran(e 2+ 2+ 2+ 2+

4otal fie) (ost 1+- 1+- 1+-


leible Bu)ets

(l ibl + d t P amp




eseo




ost 4otal



a($ine $ours 5+ 5+



Poer 0 +5


ie) (osts


Insuran(e 2+ 2+0





a(tually a($iee)




i-k 4$e-k


a 6777 )

b 6777 (

- 777 )

d 777 (


a 6777 )

b 6777 (

- 777 )

d 777 (




a 6777 )

b 6777 (

- 777 )

d 777 (


a 6777 )

b 6777 (

- 777 )

d 777 (

i-k 4$e-k



ost 4otal



a($ine $ours 5+ 5+



Poer 0 +5


ie) (osts


Insuran(e 2+ 2+0



$eeseo




i-k 4$e-k


a lt=77 )

b lt=77 (

- =77 )

d =77 (


a lt=77 )

b lt=77 (

- =77 )

d =77 (




a lt=77 )

b lt=77 (

- =77 )

d =77 (


a lt=77 )

b lt=77 (

- =77 )

d =77 (

i-k 4$e-k




ost 4otal



a($ine $ours 5+ 5+



Poer 0 + +5 2

4otal ariable (ost 70- 9+- 9+- - + 8

ie) (osts

3epre(iation 12+- 12+- 12+- -

Insuran(e 2+ 2+ 2+0 0 8

4otal fie) (ost 1+- 1+0- 0 8

4otal oer$ea) (osts 7+- 77+0- - +0 8

$eeseo










Stati( A(tual


a($ine $ours 1+ 5+ 2+ 8

Variable (osts



Poer 0+ +5 1+2



4otal oer$ea) (osts 56+- 77+0- -11+90








Stati( A(tual

Eer$ea) Eer$ea)


56+- 77+0-


bu)et for5+ $ours

$ere







A(tiity



ost (ontrol




56+- 7+- 77+0-













Stati- bdget




a-tiity


and range



(leFible +dget






-t -ntrl

Lets look at $eeseo



$eeseoStati( A(tual


a($ine $ours 1+

Variable (osts

In)ire(t labor +-

In)ire(t aterials +

Poer 0+

ie) (osts

3epre(iation 12+

Insuran(e 2+





$eeseoStati( A(tual


a($ine $ours 1+ 5+

Variable (osts



Poer 0+ +5

ie) (osts


Insuran(e 2+ 2+0





Stati( A(tual


a($ine $ours 1+ 5+ 2+ 8

Variable (osts



Poer 0+ +5 1+2

ie) (osts



4otal oer$ea) (osts 56+- 77+0- -11+90



$eeseo




Stati( A(tual


a($ine $ours 1+ 5+ 2+ 8

Variable (osts



Poer 0+ +5 1+2

ie) (osts



4otal oer$ea) (osts 56+- 77+0- -11+90

$eeseo





Stati( A(tual


a($ine $ours 1+ 5+ 2+ 8

Variable (osts



Poer 0+ +5 1+2

ie) (osts



4otal oer$ea) (osts 56+- 77+0- -11+90


$eeseo





a tati- bdget




S i + d d P amp R



8$e releant 9etin i



8 aner t$e 9etin




8 aner t$e 9etin










V a r i a

b l e





f or $eeseo



ost 4otal

orula ie) 5+ 1+ 12+


a($ine $ours 5+ 1+ 12+

Variable (osts

In)ire(t labor -

In)ire(t aterial

Poer 0


ie) (osts

3epre(iation 12+-

Insuran(e 2+

4otal fie) (ost

4otal oer$ea) (osts

leible Bu)ets





$eeseo



ost 4otal

orula ie) 5+ 1+ 12+


a($ine $ours 5+ 1+ 12+

Variable (osts


In)ire(t aterial 2+

Poer 0 +


ie) (osts

3epre(iation 12+-

Insuran(e 2+

4otal fie) (ost

4otal oer$ea) (osts

leible Bu)ets



$eeseo




ost 4otal

orula ie) 5+ 1+ 12+


a($ine $ours 5+ 1+ 12+


In)ire(t aterial 2+

Poer 0 +


ie) (osts


Insuran(e 2+ 2+

4otal fie) (ost 1+-


leible Bu)ets





i-k 4$e-k


a 6=77

b 777

- lt777

d lt7777


a 6=77

b 777- lt777

d lt7777




a 6=77

b 777- lt777

d lt7777


a 6=77

b 777- lt777

d lt7777

i-k 4$e-k

8tal er$ead -t


B lt777 C 7777 B lt7777




ost 4otal

orula ie) 5+ 1+ 12+


a($ine $ours 5+ 1+ 12+



Poer 0 + 0+ 9+


ie) (osts

3epre(iation 12+- 12+- 12+- 12+-

Insuran(e 2+ 2+ 2+ 2+

4otal fie) (ost 1+- 1+- 1+-


leible Bu)ets

(l ibl + d t P amp




eseo




ost 4otal



a($ine $ours 5+ 5+



Poer 0 +5


ie) (osts


Insuran(e 2+ 2+0





a(tually a($iee)




i-k 4$e-k


a 6777 )

b 6777 (

- 777 )

d 777 (


a 6777 )

b 6777 (

- 777 )

d 777 (




a 6777 )

b 6777 (

- 777 )

d 777 (


a 6777 )

b 6777 (

- 777 )

d 777 (

i-k 4$e-k



ost 4otal



a($ine $ours 5+ 5+



Poer 0 +5


ie) (osts


Insuran(e 2+ 2+0



$eeseo




i-k 4$e-k


a lt=77 )

b lt=77 (

- =77 )

d =77 (


a lt=77 )

b lt=77 (

- =77 )

d =77 (




a lt=77 )

b lt=77 (

- =77 )

d =77 (


a lt=77 )

b lt=77 (

- =77 )

d =77 (

i-k 4$e-k




ost 4otal



a($ine $ours 5+ 5+



Poer 0 + +5 2

4otal ariable (ost 70- 9+- 9+- - + 8

ie) (osts

3epre(iation 12+- 12+- 12+- -

Insuran(e 2+ 2+ 2+0 0 8

4otal fie) (ost 1+- 1+0- 0 8

4otal oer$ea) (osts 7+- 77+0- - +0 8

$eeseo










Stati( A(tual


a($ine $ours 1+ 5+ 2+ 8

Variable (osts



Poer 0+ +5 1+2



4otal oer$ea) (osts 56+- 77+0- -11+90








Stati( A(tual

Eer$ea) Eer$ea)


56+- 77+0-


bu)et for5+ $ours

$ere







A(tiity



ost (ontrol




56+- 7+- 77+0-












(leFible +dget






-t -ntrl

Lets look at $eeseo



$eeseoStati( A(tual


a($ine $ours 1+

Variable (osts

In)ire(t labor +-

In)ire(t aterials +

Poer 0+

ie) (osts

3epre(iation 12+

Insuran(e 2+





$eeseoStati( A(tual


a($ine $ours 1+ 5+

Variable (osts



Poer 0+ +5

ie) (osts


Insuran(e 2+ 2+0





Stati( A(tual


a($ine $ours 1+ 5+ 2+ 8

Variable (osts



Poer 0+ +5 1+2

ie) (osts



4otal oer$ea) (osts 56+- 77+0- -11+90



$eeseo




Stati( A(tual


a($ine $ours 1+ 5+ 2+ 8

Variable (osts



Poer 0+ +5 1+2

ie) (osts



4otal oer$ea) (osts 56+- 77+0- -11+90

$eeseo





Stati( A(tual


a($ine $ours 1+ 5+ 2+ 8

Variable (osts



Poer 0+ +5 1+2

ie) (osts



4otal oer$ea) (osts 56+- 77+0- -11+90


$eeseo





a tati- bdget




S i + d d P amp R



8$e releant 9etin i



8 aner t$e 9etin




8 aner t$e 9etin










V a r i a

b l e





f or $eeseo



ost 4otal

orula ie) 5+ 1+ 12+


a($ine $ours 5+ 1+ 12+

Variable (osts

In)ire(t labor -

In)ire(t aterial

Poer 0


ie) (osts

3epre(iation 12+-

Insuran(e 2+

4otal fie) (ost

4otal oer$ea) (osts

leible Bu)ets





$eeseo



ost 4otal

orula ie) 5+ 1+ 12+


a($ine $ours 5+ 1+ 12+

Variable (osts


In)ire(t aterial 2+

Poer 0 +


ie) (osts

3epre(iation 12+-

Insuran(e 2+

4otal fie) (ost

4otal oer$ea) (osts

leible Bu)ets



$eeseo




ost 4otal

orula ie) 5+ 1+ 12+


a($ine $ours 5+ 1+ 12+


In)ire(t aterial 2+

Poer 0 +


ie) (osts


Insuran(e 2+ 2+

4otal fie) (ost 1+-


leible Bu)ets





i-k 4$e-k


a 6=77

b 777

- lt777

d lt7777


a 6=77

b 777- lt777

d lt7777




a 6=77

b 777- lt777

d lt7777


a 6=77

b 777- lt777

d lt7777

i-k 4$e-k

8tal er$ead -t


B lt777 C 7777 B lt7777




ost 4otal

orula ie) 5+ 1+ 12+


a($ine $ours 5+ 1+ 12+



Poer 0 + 0+ 9+


ie) (osts

3epre(iation 12+- 12+- 12+- 12+-

Insuran(e 2+ 2+ 2+ 2+

4otal fie) (ost 1+- 1+- 1+-


leible Bu)ets

(l ibl + d t P amp




eseo




ost 4otal



a($ine $ours 5+ 5+



Poer 0 +5


ie) (osts


Insuran(e 2+ 2+0





a(tually a($iee)




i-k 4$e-k


a 6777 )

b 6777 (

- 777 )

d 777 (


a 6777 )

b 6777 (

- 777 )

d 777 (




a 6777 )

b 6777 (

- 777 )

d 777 (


a 6777 )

b 6777 (

- 777 )

d 777 (

i-k 4$e-k



ost 4otal



a($ine $ours 5+ 5+



Poer 0 +5


ie) (osts


Insuran(e 2+ 2+0



$eeseo




i-k 4$e-k


a lt=77 )

b lt=77 (

- =77 )

d =77 (


a lt=77 )

b lt=77 (

- =77 )

d =77 (




a lt=77 )

b lt=77 (

- =77 )

d =77 (


a lt=77 )

b lt=77 (

- =77 )

d =77 (

i-k 4$e-k




ost 4otal



a($ine $ours 5+ 5+



Poer 0 + +5 2

4otal ariable (ost 70- 9+- 9+- - + 8

ie) (osts

3epre(iation 12+- 12+- 12+- -

Insuran(e 2+ 2+ 2+0 0 8

4otal fie) (ost 1+- 1+0- 0 8

4otal oer$ea) (osts 7+- 77+0- - +0 8

$eeseo










Stati( A(tual


a($ine $ours 1+ 5+ 2+ 8

Variable (osts



Poer 0+ +5 1+2



4otal oer$ea) (osts 56+- 77+0- -11+90








Stati( A(tual

Eer$ea) Eer$ea)


56+- 77+0-


bu)et for5+ $ours

$ere







A(tiity



ost (ontrol




56+- 7+- 77+0-












$eeseoStati( A(tual


a($ine $ours 1+

Variable (osts

In)ire(t labor +-

In)ire(t aterials +

Poer 0+

ie) (osts

3epre(iation 12+

Insuran(e 2+





$eeseoStati( A(tual


a($ine $ours 1+ 5+

Variable (osts



Poer 0+ +5

ie) (osts


Insuran(e 2+ 2+0





Stati( A(tual


a($ine $ours 1+ 5+ 2+ 8

Variable (osts



Poer 0+ +5 1+2

ie) (osts



4otal oer$ea) (osts 56+- 77+0- -11+90



$eeseo




Stati( A(tual


a($ine $ours 1+ 5+ 2+ 8

Variable (osts



Poer 0+ +5 1+2

ie) (osts



4otal oer$ea) (osts 56+- 77+0- -11+90

$eeseo





Stati( A(tual


a($ine $ours 1+ 5+ 2+ 8

Variable (osts



Poer 0+ +5 1+2

ie) (osts



4otal oer$ea) (osts 56+- 77+0- -11+90


$eeseo





a tati- bdget




S i + d d P amp R



8$e releant 9etin i



8 aner t$e 9etin




8 aner t$e 9etin










V a r i a

b l e





f or $eeseo



ost 4otal

orula ie) 5+ 1+ 12+


a($ine $ours 5+ 1+ 12+

Variable (osts

In)ire(t labor -

In)ire(t aterial

Poer 0


ie) (osts

3epre(iation 12+-

Insuran(e 2+

4otal fie) (ost

4otal oer$ea) (osts

leible Bu)ets





$eeseo



ost 4otal

orula ie) 5+ 1+ 12+


a($ine $ours 5+ 1+ 12+

Variable (osts


In)ire(t aterial 2+

Poer 0 +


ie) (osts

3epre(iation 12+-

Insuran(e 2+

4otal fie) (ost

4otal oer$ea) (osts

leible Bu)ets



$eeseo




ost 4otal

orula ie) 5+ 1+ 12+


a($ine $ours 5+ 1+ 12+


In)ire(t aterial 2+

Poer 0 +


ie) (osts


Insuran(e 2+ 2+

4otal fie) (ost 1+-


leible Bu)ets





i-k 4$e-k


a 6=77

b 777

- lt777

d lt7777


a 6=77

b 777- lt777

d lt7777




a 6=77

b 777- lt777

d lt7777


a 6=77

b 777- lt777

d lt7777

i-k 4$e-k

8tal er$ead -t


B lt777 C 7777 B lt7777




ost 4otal

orula ie) 5+ 1+ 12+


a($ine $ours 5+ 1+ 12+



Poer 0 + 0+ 9+


ie) (osts

3epre(iation 12+- 12+- 12+- 12+-

Insuran(e 2+ 2+ 2+ 2+

4otal fie) (ost 1+- 1+- 1+-


leible Bu)ets

(l ibl + d t P amp




eseo




ost 4otal



a($ine $ours 5+ 5+



Poer 0 +5


ie) (osts


Insuran(e 2+ 2+0





a(tually a($iee)




i-k 4$e-k


a 6777 )

b 6777 (

- 777 )

d 777 (


a 6777 )

b 6777 (

- 777 )

d 777 (




a 6777 )

b 6777 (

- 777 )

d 777 (


a 6777 )

b 6777 (

- 777 )

d 777 (

i-k 4$e-k



ost 4otal



a($ine $ours 5+ 5+



Poer 0 +5


ie) (osts


Insuran(e 2+ 2+0



$eeseo




i-k 4$e-k


a lt=77 )

b lt=77 (

- =77 )

d =77 (


a lt=77 )

b lt=77 (

- =77 )

d =77 (




a lt=77 )

b lt=77 (

- =77 )

d =77 (


a lt=77 )

b lt=77 (

- =77 )

d =77 (

i-k 4$e-k




ost 4otal



a($ine $ours 5+ 5+



Poer 0 + +5 2

4otal ariable (ost 70- 9+- 9+- - + 8

ie) (osts

3epre(iation 12+- 12+- 12+- -

Insuran(e 2+ 2+ 2+0 0 8

4otal fie) (ost 1+- 1+0- 0 8

4otal oer$ea) (osts 7+- 77+0- - +0 8

$eeseo










Stati( A(tual


a($ine $ours 1+ 5+ 2+ 8

Variable (osts



Poer 0+ +5 1+2



4otal oer$ea) (osts 56+- 77+0- -11+90








Stati( A(tual

Eer$ea) Eer$ea)


56+- 77+0-


bu)et for5+ $ours

$ere







A(tiity



ost (ontrol




56+- 7+- 77+0-












$eeseoStati( A(tual


a($ine $ours 1+ 5+

Variable (osts



Poer 0+ +5

ie) (osts


Insuran(e 2+ 2+0





Stati( A(tual


a($ine $ours 1+ 5+ 2+ 8

Variable (osts



Poer 0+ +5 1+2

ie) (osts



4otal oer$ea) (osts 56+- 77+0- -11+90



$eeseo




Stati( A(tual


a($ine $ours 1+ 5+ 2+ 8

Variable (osts



Poer 0+ +5 1+2

ie) (osts



4otal oer$ea) (osts 56+- 77+0- -11+90

$eeseo





Stati( A(tual


a($ine $ours 1+ 5+ 2+ 8

Variable (osts



Poer 0+ +5 1+2

ie) (osts



4otal oer$ea) (osts 56+- 77+0- -11+90


$eeseo





a tati- bdget




S i + d d P amp R



8$e releant 9etin i



8 aner t$e 9etin




8 aner t$e 9etin










V a r i a

b l e





f or $eeseo



ost 4otal

orula ie) 5+ 1+ 12+


a($ine $ours 5+ 1+ 12+

Variable (osts

In)ire(t labor -

In)ire(t aterial

Poer 0


ie) (osts

3epre(iation 12+-

Insuran(e 2+

4otal fie) (ost

4otal oer$ea) (osts

leible Bu)ets





$eeseo



ost 4otal

orula ie) 5+ 1+ 12+


a($ine $ours 5+ 1+ 12+

Variable (osts


In)ire(t aterial 2+

Poer 0 +


ie) (osts

3epre(iation 12+-

Insuran(e 2+

4otal fie) (ost

4otal oer$ea) (osts

leible Bu)ets



$eeseo




ost 4otal

orula ie) 5+ 1+ 12+


a($ine $ours 5+ 1+ 12+


In)ire(t aterial 2+

Poer 0 +


ie) (osts


Insuran(e 2+ 2+

4otal fie) (ost 1+-


leible Bu)ets





i-k 4$e-k


a 6=77

b 777

- lt777

d lt7777


a 6=77

b 777- lt777

d lt7777




a 6=77

b 777- lt777

d lt7777


a 6=77

b 777- lt777

d lt7777

i-k 4$e-k

8tal er$ead -t


B lt777 C 7777 B lt7777




ost 4otal

orula ie) 5+ 1+ 12+


a($ine $ours 5+ 1+ 12+



Poer 0 + 0+ 9+


ie) (osts

3epre(iation 12+- 12+- 12+- 12+-

Insuran(e 2+ 2+ 2+ 2+

4otal fie) (ost 1+- 1+- 1+-


leible Bu)ets

(l ibl + d t P amp




eseo




ost 4otal



a($ine $ours 5+ 5+



Poer 0 +5


ie) (osts


Insuran(e 2+ 2+0





a(tually a($iee)




i-k 4$e-k


a 6777 )

b 6777 (

- 777 )

d 777 (


a 6777 )

b 6777 (

- 777 )

d 777 (




a 6777 )

b 6777 (

- 777 )

d 777 (


a 6777 )

b 6777 (

- 777 )

d 777 (

i-k 4$e-k



ost 4otal



a($ine $ours 5+ 5+



Poer 0 +5


ie) (osts


Insuran(e 2+ 2+0



$eeseo




i-k 4$e-k


a lt=77 )

b lt=77 (

- =77 )

d =77 (


a lt=77 )

b lt=77 (

- =77 )

d =77 (




a lt=77 )

b lt=77 (

- =77 )

d =77 (


a lt=77 )

b lt=77 (

- =77 )

d =77 (

i-k 4$e-k




ost 4otal



a($ine $ours 5+ 5+



Poer 0 + +5 2

4otal ariable (ost 70- 9+- 9+- - + 8

ie) (osts

3epre(iation 12+- 12+- 12+- -

Insuran(e 2+ 2+ 2+0 0 8

4otal fie) (ost 1+- 1+0- 0 8

4otal oer$ea) (osts 7+- 77+0- - +0 8

$eeseo










Stati( A(tual


a($ine $ours 1+ 5+ 2+ 8

Variable (osts



Poer 0+ +5 1+2



4otal oer$ea) (osts 56+- 77+0- -11+90








Stati( A(tual

Eer$ea) Eer$ea)


56+- 77+0-


bu)et for5+ $ours

$ere







A(tiity



ost (ontrol




56+- 7+- 77+0-












Stati( A(tual


a($ine $ours 1+ 5+ 2+ 8

Variable (osts



Poer 0+ +5 1+2

ie) (osts



4otal oer$ea) (osts 56+- 77+0- -11+90



$eeseo




Stati( A(tual


a($ine $ours 1+ 5+ 2+ 8

Variable (osts



Poer 0+ +5 1+2

ie) (osts



4otal oer$ea) (osts 56+- 77+0- -11+90

$eeseo





Stati( A(tual


a($ine $ours 1+ 5+ 2+ 8

Variable (osts



Poer 0+ +5 1+2

ie) (osts



4otal oer$ea) (osts 56+- 77+0- -11+90


$eeseo





a tati- bdget




S i + d d P amp R



8$e releant 9etin i



8 aner t$e 9etin




8 aner t$e 9etin










V a r i a

b l e





f or $eeseo



ost 4otal

orula ie) 5+ 1+ 12+


a($ine $ours 5+ 1+ 12+

Variable (osts

In)ire(t labor -

In)ire(t aterial

Poer 0


ie) (osts

3epre(iation 12+-

Insuran(e 2+

4otal fie) (ost

4otal oer$ea) (osts

leible Bu)ets





$eeseo



ost 4otal

orula ie) 5+ 1+ 12+


a($ine $ours 5+ 1+ 12+

Variable (osts


In)ire(t aterial 2+

Poer 0 +


ie) (osts

3epre(iation 12+-

Insuran(e 2+

4otal fie) (ost

4otal oer$ea) (osts

leible Bu)ets



$eeseo




ost 4otal

orula ie) 5+ 1+ 12+


a($ine $ours 5+ 1+ 12+


In)ire(t aterial 2+

Poer 0 +


ie) (osts


Insuran(e 2+ 2+

4otal fie) (ost 1+-


leible Bu)ets





i-k 4$e-k


a 6=77

b 777

- lt777

d lt7777


a 6=77

b 777- lt777

d lt7777




a 6=77

b 777- lt777

d lt7777


a 6=77

b 777- lt777

d lt7777

i-k 4$e-k

8tal er$ead -t


B lt777 C 7777 B lt7777




ost 4otal

orula ie) 5+ 1+ 12+


a($ine $ours 5+ 1+ 12+



Poer 0 + 0+ 9+


ie) (osts

3epre(iation 12+- 12+- 12+- 12+-

Insuran(e 2+ 2+ 2+ 2+

4otal fie) (ost 1+- 1+- 1+-


leible Bu)ets

(l ibl + d t P amp




eseo




ost 4otal



a($ine $ours 5+ 5+



Poer 0 +5


ie) (osts


Insuran(e 2+ 2+0





a(tually a($iee)




i-k 4$e-k


a 6777 )

b 6777 (

- 777 )

d 777 (


a 6777 )

b 6777 (

- 777 )

d 777 (




a 6777 )

b 6777 (

- 777 )

d 777 (


a 6777 )

b 6777 (

- 777 )

d 777 (

i-k 4$e-k



ost 4otal



a($ine $ours 5+ 5+



Poer 0 +5


ie) (osts


Insuran(e 2+ 2+0



$eeseo




i-k 4$e-k


a lt=77 )

b lt=77 (

- =77 )

d =77 (


a lt=77 )

b lt=77 (

- =77 )

d =77 (




a lt=77 )

b lt=77 (

- =77 )

d =77 (


a lt=77 )

b lt=77 (

- =77 )

d =77 (

i-k 4$e-k




ost 4otal



a($ine $ours 5+ 5+



Poer 0 + +5 2

4otal ariable (ost 70- 9+- 9+- - + 8

ie) (osts

3epre(iation 12+- 12+- 12+- -

Insuran(e 2+ 2+ 2+0 0 8

4otal fie) (ost 1+- 1+0- 0 8

4otal oer$ea) (osts 7+- 77+0- - +0 8

$eeseo










Stati( A(tual


a($ine $ours 1+ 5+ 2+ 8

Variable (osts



Poer 0+ +5 1+2



4otal oer$ea) (osts 56+- 77+0- -11+90








Stati( A(tual

Eer$ea) Eer$ea)


56+- 77+0-


bu)et for5+ $ours

$ere







A(tiity



ost (ontrol




56+- 7+- 77+0-












Stati( A(tual


a($ine $ours 1+ 5+ 2+ 8

Variable (osts



Poer 0+ +5 1+2

ie) (osts



4otal oer$ea) (osts 56+- 77+0- -11+90

$eeseo





Stati( A(tual


a($ine $ours 1+ 5+ 2+ 8

Variable (osts



Poer 0+ +5 1+2

ie) (osts



4otal oer$ea) (osts 56+- 77+0- -11+90


$eeseo





a tati- bdget




S i + d d P amp R



8$e releant 9etin i



8 aner t$e 9etin




8 aner t$e 9etin










V a r i a

b l e





f or $eeseo



ost 4otal

orula ie) 5+ 1+ 12+


a($ine $ours 5+ 1+ 12+

Variable (osts

In)ire(t labor -

In)ire(t aterial

Poer 0


ie) (osts

3epre(iation 12+-

Insuran(e 2+

4otal fie) (ost

4otal oer$ea) (osts

leible Bu)ets





$eeseo



ost 4otal

orula ie) 5+ 1+ 12+


a($ine $ours 5+ 1+ 12+

Variable (osts


In)ire(t aterial 2+

Poer 0 +


ie) (osts

3epre(iation 12+-

Insuran(e 2+

4otal fie) (ost

4otal oer$ea) (osts

leible Bu)ets



$eeseo




ost 4otal

orula ie) 5+ 1+ 12+


a($ine $ours 5+ 1+ 12+


In)ire(t aterial 2+

Poer 0 +


ie) (osts


Insuran(e 2+ 2+

4otal fie) (ost 1+-


leible Bu)ets





i-k 4$e-k


a 6=77

b 777

- lt777

d lt7777


a 6=77

b 777- lt777

d lt7777




a 6=77

b 777- lt777

d lt7777


a 6=77

b 777- lt777

d lt7777

i-k 4$e-k

8tal er$ead -t


B lt777 C 7777 B lt7777




ost 4otal

orula ie) 5+ 1+ 12+


a($ine $ours 5+ 1+ 12+



Poer 0 + 0+ 9+


ie) (osts

3epre(iation 12+- 12+- 12+- 12+-

Insuran(e 2+ 2+ 2+ 2+

4otal fie) (ost 1+- 1+- 1+-


leible Bu)ets

(l ibl + d t P amp




eseo




ost 4otal



a($ine $ours 5+ 5+



Poer 0 +5


ie) (osts


Insuran(e 2+ 2+0





a(tually a($iee)




i-k 4$e-k


a 6777 )

b 6777 (

- 777 )

d 777 (


a 6777 )

b 6777 (

- 777 )

d 777 (




a 6777 )

b 6777 (

- 777 )

d 777 (


a 6777 )

b 6777 (

- 777 )

d 777 (

i-k 4$e-k



ost 4otal



a($ine $ours 5+ 5+



Poer 0 +5


ie) (osts


Insuran(e 2+ 2+0



$eeseo




i-k 4$e-k


a lt=77 )

b lt=77 (

- =77 )

d =77 (


a lt=77 )

b lt=77 (

- =77 )

d =77 (




a lt=77 )

b lt=77 (

- =77 )

d =77 (


a lt=77 )

b lt=77 (

- =77 )

d =77 (

i-k 4$e-k




ost 4otal



a($ine $ours 5+ 5+



Poer 0 + +5 2

4otal ariable (ost 70- 9+- 9+- - + 8

ie) (osts

3epre(iation 12+- 12+- 12+- -

Insuran(e 2+ 2+ 2+0 0 8

4otal fie) (ost 1+- 1+0- 0 8

4otal oer$ea) (osts 7+- 77+0- - +0 8

$eeseo










Stati( A(tual


a($ine $ours 1+ 5+ 2+ 8

Variable (osts



Poer 0+ +5 1+2



4otal oer$ea) (osts 56+- 77+0- -11+90








Stati( A(tual

Eer$ea) Eer$ea)


56+- 77+0-


bu)et for5+ $ours

$ere







A(tiity



ost (ontrol




56+- 7+- 77+0-












Stati( A(tual


a($ine $ours 1+ 5+ 2+ 8

Variable (osts



Poer 0+ +5 1+2

ie) (osts



4otal oer$ea) (osts 56+- 77+0- -11+90


$eeseo





a tati- bdget




S i + d d P amp R



8$e releant 9etin i



8 aner t$e 9etin




8 aner t$e 9etin










V a r i a

b l e





f or $eeseo



ost 4otal

orula ie) 5+ 1+ 12+


a($ine $ours 5+ 1+ 12+

Variable (osts

In)ire(t labor -

In)ire(t aterial

Poer 0


ie) (osts

3epre(iation 12+-

Insuran(e 2+

4otal fie) (ost

4otal oer$ea) (osts

leible Bu)ets





$eeseo



ost 4otal

orula ie) 5+ 1+ 12+


a($ine $ours 5+ 1+ 12+

Variable (osts


In)ire(t aterial 2+

Poer 0 +


ie) (osts

3epre(iation 12+-

Insuran(e 2+

4otal fie) (ost

4otal oer$ea) (osts

leible Bu)ets



$eeseo




ost 4otal

orula ie) 5+ 1+ 12+


a($ine $ours 5+ 1+ 12+


In)ire(t aterial 2+

Poer 0 +


ie) (osts


Insuran(e 2+ 2+

4otal fie) (ost 1+-


leible Bu)ets





i-k 4$e-k


a 6=77

b 777

- lt777

d lt7777


a 6=77

b 777- lt777

d lt7777




a 6=77

b 777- lt777

d lt7777


a 6=77

b 777- lt777

d lt7777

i-k 4$e-k

8tal er$ead -t


B lt777 C 7777 B lt7777




ost 4otal

orula ie) 5+ 1+ 12+


a($ine $ours 5+ 1+ 12+



Poer 0 + 0+ 9+


ie) (osts

3epre(iation 12+- 12+- 12+- 12+-

Insuran(e 2+ 2+ 2+ 2+

4otal fie) (ost 1+- 1+- 1+-


leible Bu)ets

(l ibl + d t P amp




eseo




ost 4otal



a($ine $ours 5+ 5+



Poer 0 +5


ie) (osts


Insuran(e 2+ 2+0





a(tually a($iee)




i-k 4$e-k


a 6777 )

b 6777 (

- 777 )

d 777 (


a 6777 )

b 6777 (

- 777 )

d 777 (




a 6777 )

b 6777 (

- 777 )

d 777 (


a 6777 )

b 6777 (

- 777 )

d 777 (

i-k 4$e-k



ost 4otal



a($ine $ours 5+ 5+



Poer 0 +5


ie) (osts


Insuran(e 2+ 2+0



$eeseo




i-k 4$e-k


a lt=77 )

b lt=77 (

- =77 )

d =77 (


a lt=77 )

b lt=77 (

- =77 )

d =77 (




a lt=77 )

b lt=77 (

- =77 )

d =77 (


a lt=77 )

b lt=77 (

- =77 )

d =77 (

i-k 4$e-k




ost 4otal



a($ine $ours 5+ 5+



Poer 0 + +5 2

4otal ariable (ost 70- 9+- 9+- - + 8

ie) (osts

3epre(iation 12+- 12+- 12+- -

Insuran(e 2+ 2+ 2+0 0 8

4otal fie) (ost 1+- 1+0- 0 8

4otal oer$ea) (osts 7+- 77+0- - +0 8

$eeseo










Stati( A(tual


a($ine $ours 1+ 5+ 2+ 8

Variable (osts



Poer 0+ +5 1+2



4otal oer$ea) (osts 56+- 77+0- -11+90








Stati( A(tual

Eer$ea) Eer$ea)


56+- 77+0-


bu)et for5+ $ours

$ere







A(tiity



ost (ontrol




56+- 7+- 77+0-













a tati- bdget




S i + d d P amp R



8$e releant 9etin i



8 aner t$e 9etin




8 aner t$e 9etin










V a r i a

b l e





f or $eeseo



ost 4otal

orula ie) 5+ 1+ 12+


a($ine $ours 5+ 1+ 12+

Variable (osts

In)ire(t labor -

In)ire(t aterial

Poer 0


ie) (osts

3epre(iation 12+-

Insuran(e 2+

4otal fie) (ost

4otal oer$ea) (osts

leible Bu)ets





$eeseo



ost 4otal

orula ie) 5+ 1+ 12+


a($ine $ours 5+ 1+ 12+

Variable (osts


In)ire(t aterial 2+

Poer 0 +


ie) (osts

3epre(iation 12+-

Insuran(e 2+

4otal fie) (ost

4otal oer$ea) (osts

leible Bu)ets



$eeseo




ost 4otal

orula ie) 5+ 1+ 12+


a($ine $ours 5+ 1+ 12+


In)ire(t aterial 2+

Poer 0 +


ie) (osts


Insuran(e 2+ 2+

4otal fie) (ost 1+-


leible Bu)ets





i-k 4$e-k


a 6=77

b 777

- lt777

d lt7777


a 6=77

b 777- lt777

d lt7777




a 6=77

b 777- lt777

d lt7777


a 6=77

b 777- lt777

d lt7777

i-k 4$e-k

8tal er$ead -t


B lt777 C 7777 B lt7777




ost 4otal

orula ie) 5+ 1+ 12+


a($ine $ours 5+ 1+ 12+



Poer 0 + 0+ 9+


ie) (osts

3epre(iation 12+- 12+- 12+- 12+-

Insuran(e 2+ 2+ 2+ 2+

4otal fie) (ost 1+- 1+- 1+-


leible Bu)ets

(l ibl + d t P amp




eseo




ost 4otal



a($ine $ours 5+ 5+



Poer 0 +5


ie) (osts


Insuran(e 2+ 2+0





a(tually a($iee)




i-k 4$e-k


a 6777 )

b 6777 (

- 777 )

d 777 (


a 6777 )

b 6777 (

- 777 )

d 777 (




a 6777 )

b 6777 (

- 777 )

d 777 (


a 6777 )

b 6777 (

- 777 )

d 777 (

i-k 4$e-k



ost 4otal



a($ine $ours 5+ 5+



Poer 0 +5


ie) (osts


Insuran(e 2+ 2+0



$eeseo




i-k 4$e-k


a lt=77 )

b lt=77 (

- =77 )

d =77 (


a lt=77 )

b lt=77 (

- =77 )

d =77 (




a lt=77 )

b lt=77 (

- =77 )

d =77 (


a lt=77 )

b lt=77 (

- =77 )

d =77 (

i-k 4$e-k




ost 4otal



a($ine $ours 5+ 5+



Poer 0 + +5 2

4otal ariable (ost 70- 9+- 9+- - + 8

ie) (osts

3epre(iation 12+- 12+- 12+- -

Insuran(e 2+ 2+ 2+0 0 8

4otal fie) (ost 1+- 1+0- 0 8

4otal oer$ea) (osts 7+- 77+0- - +0 8

$eeseo










Stati( A(tual


a($ine $ours 1+ 5+ 2+ 8

Variable (osts



Poer 0+ +5 1+2



4otal oer$ea) (osts 56+- 77+0- -11+90








Stati( A(tual

Eer$ea) Eer$ea)


56+- 77+0-


bu)et for5+ $ours

$ere







A(tiity



ost (ontrol




56+- 7+- 77+0-












8$e releant 9etin i



8 aner t$e 9etin




8 aner t$e 9etin










V a r i a

b l e





f or $eeseo



ost 4otal

orula ie) 5+ 1+ 12+


a($ine $ours 5+ 1+ 12+

Variable (osts

In)ire(t labor -

In)ire(t aterial

Poer 0


ie) (osts

3epre(iation 12+-

Insuran(e 2+

4otal fie) (ost

4otal oer$ea) (osts

leible Bu)ets





$eeseo



ost 4otal

orula ie) 5+ 1+ 12+


a($ine $ours 5+ 1+ 12+

Variable (osts


In)ire(t aterial 2+

Poer 0 +


ie) (osts

3epre(iation 12+-

Insuran(e 2+

4otal fie) (ost

4otal oer$ea) (osts

leible Bu)ets



$eeseo




ost 4otal

orula ie) 5+ 1+ 12+


a($ine $ours 5+ 1+ 12+


In)ire(t aterial 2+

Poer 0 +


ie) (osts


Insuran(e 2+ 2+

4otal fie) (ost 1+-


leible Bu)ets





i-k 4$e-k


a 6=77

b 777

- lt777

d lt7777


a 6=77

b 777- lt777

d lt7777




a 6=77

b 777- lt777

d lt7777


a 6=77

b 777- lt777

d lt7777

i-k 4$e-k

8tal er$ead -t


B lt777 C 7777 B lt7777




ost 4otal

orula ie) 5+ 1+ 12+


a($ine $ours 5+ 1+ 12+



Poer 0 + 0+ 9+


ie) (osts

3epre(iation 12+- 12+- 12+- 12+-

Insuran(e 2+ 2+ 2+ 2+

4otal fie) (ost 1+- 1+- 1+-


leible Bu)ets

(l ibl + d t P amp




eseo




ost 4otal



a($ine $ours 5+ 5+



Poer 0 +5


ie) (osts


Insuran(e 2+ 2+0





a(tually a($iee)




i-k 4$e-k


a 6777 )

b 6777 (

- 777 )

d 777 (


a 6777 )

b 6777 (

- 777 )

d 777 (




a 6777 )

b 6777 (

- 777 )

d 777 (


a 6777 )

b 6777 (

- 777 )

d 777 (

i-k 4$e-k



ost 4otal



a($ine $ours 5+ 5+



Poer 0 +5


ie) (osts


Insuran(e 2+ 2+0



$eeseo




i-k 4$e-k


a lt=77 )

b lt=77 (

- =77 )

d =77 (


a lt=77 )

b lt=77 (

- =77 )

d =77 (




a lt=77 )

b lt=77 (

- =77 )

d =77 (


a lt=77 )

b lt=77 (

- =77 )

d =77 (

i-k 4$e-k




ost 4otal



a($ine $ours 5+ 5+



Poer 0 + +5 2

4otal ariable (ost 70- 9+- 9+- - + 8

ie) (osts

3epre(iation 12+- 12+- 12+- -

Insuran(e 2+ 2+ 2+0 0 8

4otal fie) (ost 1+- 1+0- 0 8

4otal oer$ea) (osts 7+- 77+0- - +0 8

$eeseo










Stati( A(tual


a($ine $ours 1+ 5+ 2+ 8

Variable (osts



Poer 0+ +5 1+2



4otal oer$ea) (osts 56+- 77+0- -11+90








Stati( A(tual

Eer$ea) Eer$ea)


56+- 77+0-


bu)et for5+ $ours

$ere







A(tiity



ost (ontrol




56+- 7+- 77+0-

















V a r i a

b l e





f or $eeseo



ost 4otal

orula ie) 5+ 1+ 12+


a($ine $ours 5+ 1+ 12+

Variable (osts

In)ire(t labor -

In)ire(t aterial

Poer 0


ie) (osts

3epre(iation 12+-

Insuran(e 2+

4otal fie) (ost

4otal oer$ea) (osts

leible Bu)ets





$eeseo



ost 4otal

orula ie) 5+ 1+ 12+


a($ine $ours 5+ 1+ 12+

Variable (osts


In)ire(t aterial 2+

Poer 0 +


ie) (osts

3epre(iation 12+-

Insuran(e 2+

4otal fie) (ost

4otal oer$ea) (osts

leible Bu)ets



$eeseo




ost 4otal

orula ie) 5+ 1+ 12+


a($ine $ours 5+ 1+ 12+


In)ire(t aterial 2+

Poer 0 +


ie) (osts


Insuran(e 2+ 2+

4otal fie) (ost 1+-


leible Bu)ets





i-k 4$e-k


a 6=77

b 777

- lt777

d lt7777


a 6=77

b 777- lt777

d lt7777




a 6=77

b 777- lt777

d lt7777


a 6=77

b 777- lt777

d lt7777

i-k 4$e-k

8tal er$ead -t


B lt777 C 7777 B lt7777




ost 4otal

orula ie) 5+ 1+ 12+


a($ine $ours 5+ 1+ 12+



Poer 0 + 0+ 9+


ie) (osts

3epre(iation 12+- 12+- 12+- 12+-

Insuran(e 2+ 2+ 2+ 2+

4otal fie) (ost 1+- 1+- 1+-


leible Bu)ets

(l ibl + d t P amp




eseo




ost 4otal



a($ine $ours 5+ 5+



Poer 0 +5


ie) (osts


Insuran(e 2+ 2+0





a(tually a($iee)




i-k 4$e-k


a 6777 )

b 6777 (

- 777 )

d 777 (


a 6777 )

b 6777 (

- 777 )

d 777 (




a 6777 )

b 6777 (

- 777 )

d 777 (


a 6777 )

b 6777 (

- 777 )

d 777 (

i-k 4$e-k



ost 4otal



a($ine $ours 5+ 5+



Poer 0 +5


ie) (osts


Insuran(e 2+ 2+0



$eeseo




i-k 4$e-k


a lt=77 )

b lt=77 (

- =77 )

d =77 (


a lt=77 )

b lt=77 (

- =77 )

d =77 (




a lt=77 )

b lt=77 (

- =77 )

d =77 (


a lt=77 )

b lt=77 (

- =77 )

d =77 (

i-k 4$e-k




ost 4otal



a($ine $ours 5+ 5+



Poer 0 + +5 2

4otal ariable (ost 70- 9+- 9+- - + 8

ie) (osts

3epre(iation 12+- 12+- 12+- -

Insuran(e 2+ 2+ 2+0 0 8

4otal fie) (ost 1+- 1+0- 0 8

4otal oer$ea) (osts 7+- 77+0- - +0 8

$eeseo










Stati( A(tual


a($ine $ours 1+ 5+ 2+ 8

Variable (osts



Poer 0+ +5 1+2



4otal oer$ea) (osts 56+- 77+0- -11+90








Stati( A(tual

Eer$ea) Eer$ea)


56+- 77+0-


bu)et for5+ $ours

$ere







A(tiity



ost (ontrol




56+- 7+- 77+0-














f or $eeseo



ost 4otal

orula ie) 5+ 1+ 12+


a($ine $ours 5+ 1+ 12+

Variable (osts

In)ire(t labor -

In)ire(t aterial

Poer 0


ie) (osts

3epre(iation 12+-

Insuran(e 2+

4otal fie) (ost

4otal oer$ea) (osts

leible Bu)ets





$eeseo



ost 4otal

orula ie) 5+ 1+ 12+


a($ine $ours 5+ 1+ 12+

Variable (osts


In)ire(t aterial 2+

Poer 0 +


ie) (osts

3epre(iation 12+-

Insuran(e 2+

4otal fie) (ost

4otal oer$ea) (osts

leible Bu)ets



$eeseo




ost 4otal

orula ie) 5+ 1+ 12+


a($ine $ours 5+ 1+ 12+


In)ire(t aterial 2+

Poer 0 +


ie) (osts


Insuran(e 2+ 2+

4otal fie) (ost 1+-


leible Bu)ets





i-k 4$e-k


a 6=77

b 777

- lt777

d lt7777


a 6=77

b 777- lt777

d lt7777




a 6=77

b 777- lt777

d lt7777


a 6=77

b 777- lt777

d lt7777

i-k 4$e-k

8tal er$ead -t


B lt777 C 7777 B lt7777




ost 4otal

orula ie) 5+ 1+ 12+


a($ine $ours 5+ 1+ 12+



Poer 0 + 0+ 9+


ie) (osts

3epre(iation 12+- 12+- 12+- 12+-

Insuran(e 2+ 2+ 2+ 2+

4otal fie) (ost 1+- 1+- 1+-


leible Bu)ets

(l ibl + d t P amp




eseo




ost 4otal



a($ine $ours 5+ 5+



Poer 0 +5


ie) (osts


Insuran(e 2+ 2+0





a(tually a($iee)




i-k 4$e-k


a 6777 )

b 6777 (

- 777 )

d 777 (


a 6777 )

b 6777 (

- 777 )

d 777 (




a 6777 )

b 6777 (

- 777 )

d 777 (


a 6777 )

b 6777 (

- 777 )

d 777 (

i-k 4$e-k



ost 4otal



a($ine $ours 5+ 5+



Poer 0 +5


ie) (osts


Insuran(e 2+ 2+0



$eeseo




i-k 4$e-k


a lt=77 )

b lt=77 (

- =77 )

d =77 (


a lt=77 )

b lt=77 (

- =77 )

d =77 (




a lt=77 )

b lt=77 (

- =77 )

d =77 (


a lt=77 )

b lt=77 (

- =77 )

d =77 (

i-k 4$e-k




ost 4otal



a($ine $ours 5+ 5+



Poer 0 + +5 2

4otal ariable (ost 70- 9+- 9+- - + 8

ie) (osts

3epre(iation 12+- 12+- 12+- -

Insuran(e 2+ 2+ 2+0 0 8

4otal fie) (ost 1+- 1+0- 0 8

4otal oer$ea) (osts 7+- 77+0- - +0 8

$eeseo










Stati( A(tual


a($ine $ours 1+ 5+ 2+ 8

Variable (osts



Poer 0+ +5 1+2



4otal oer$ea) (osts 56+- 77+0- -11+90








Stati( A(tual

Eer$ea) Eer$ea)


56+- 77+0-


bu)et for5+ $ours

$ere







A(tiity



ost (ontrol




56+- 7+- 77+0-












ost 4otal

orula ie) 5+ 1+ 12+


a($ine $ours 5+ 1+ 12+

Variable (osts

In)ire(t labor -

In)ire(t aterial

Poer 0


ie) (osts

3epre(iation 12+-

Insuran(e 2+

4otal fie) (ost

4otal oer$ea) (osts

leible Bu)ets





$eeseo



ost 4otal

orula ie) 5+ 1+ 12+


a($ine $ours 5+ 1+ 12+

Variable (osts


In)ire(t aterial 2+

Poer 0 +


ie) (osts

3epre(iation 12+-

Insuran(e 2+

4otal fie) (ost

4otal oer$ea) (osts

leible Bu)ets



$eeseo




ost 4otal

orula ie) 5+ 1+ 12+


a($ine $ours 5+ 1+ 12+


In)ire(t aterial 2+

Poer 0 +


ie) (osts


Insuran(e 2+ 2+

4otal fie) (ost 1+-


leible Bu)ets





i-k 4$e-k


a 6=77

b 777

- lt777

d lt7777


a 6=77

b 777- lt777

d lt7777




a 6=77

b 777- lt777

d lt7777


a 6=77

b 777- lt777

d lt7777

i-k 4$e-k

8tal er$ead -t


B lt777 C 7777 B lt7777




ost 4otal

orula ie) 5+ 1+ 12+


a($ine $ours 5+ 1+ 12+



Poer 0 + 0+ 9+


ie) (osts

3epre(iation 12+- 12+- 12+- 12+-

Insuran(e 2+ 2+ 2+ 2+

4otal fie) (ost 1+- 1+- 1+-


leible Bu)ets

(l ibl + d t P amp




eseo




ost 4otal



a($ine $ours 5+ 5+



Poer 0 +5


ie) (osts


Insuran(e 2+ 2+0





a(tually a($iee)




i-k 4$e-k


a 6777 )

b 6777 (

- 777 )

d 777 (


a 6777 )

b 6777 (

- 777 )

d 777 (




a 6777 )

b 6777 (

- 777 )

d 777 (


a 6777 )

b 6777 (

- 777 )

d 777 (

i-k 4$e-k



ost 4otal



a($ine $ours 5+ 5+



Poer 0 +5


ie) (osts


Insuran(e 2+ 2+0



$eeseo




i-k 4$e-k


a lt=77 )

b lt=77 (

- =77 )

d =77 (


a lt=77 )

b lt=77 (

- =77 )

d =77 (




a lt=77 )

b lt=77 (

- =77 )

d =77 (


a lt=77 )

b lt=77 (

- =77 )

d =77 (

i-k 4$e-k




ost 4otal



a($ine $ours 5+ 5+



Poer 0 + +5 2

4otal ariable (ost 70- 9+- 9+- - + 8

ie) (osts

3epre(iation 12+- 12+- 12+- -

Insuran(e 2+ 2+ 2+0 0 8

4otal fie) (ost 1+- 1+0- 0 8

4otal oer$ea) (osts 7+- 77+0- - +0 8

$eeseo










Stati( A(tual


a($ine $ours 1+ 5+ 2+ 8

Variable (osts



Poer 0+ +5 1+2



4otal oer$ea) (osts 56+- 77+0- -11+90








Stati( A(tual

Eer$ea) Eer$ea)


56+- 77+0-


bu)et for5+ $ours

$ere







A(tiity



ost (ontrol




56+- 7+- 77+0-












ost 4otal

orula ie) 5+ 1+ 12+


a($ine $ours 5+ 1+ 12+

Variable (osts


In)ire(t aterial 2+

Poer 0 +


ie) (osts

3epre(iation 12+-

Insuran(e 2+

4otal fie) (ost

4otal oer$ea) (osts

leible Bu)ets



$eeseo




ost 4otal

orula ie) 5+ 1+ 12+


a($ine $ours 5+ 1+ 12+


In)ire(t aterial 2+

Poer 0 +


ie) (osts


Insuran(e 2+ 2+

4otal fie) (ost 1+-


leible Bu)ets





i-k 4$e-k


a 6=77

b 777

- lt777

d lt7777


a 6=77

b 777- lt777

d lt7777




a 6=77

b 777- lt777

d lt7777


a 6=77

b 777- lt777

d lt7777

i-k 4$e-k

8tal er$ead -t


B lt777 C 7777 B lt7777




ost 4otal

orula ie) 5+ 1+ 12+


a($ine $ours 5+ 1+ 12+



Poer 0 + 0+ 9+


ie) (osts

3epre(iation 12+- 12+- 12+- 12+-

Insuran(e 2+ 2+ 2+ 2+

4otal fie) (ost 1+- 1+- 1+-


leible Bu)ets

(l ibl + d t P amp




eseo




ost 4otal



a($ine $ours 5+ 5+



Poer 0 +5


ie) (osts


Insuran(e 2+ 2+0





a(tually a($iee)




i-k 4$e-k


a 6777 )

b 6777 (

- 777 )

d 777 (


a 6777 )

b 6777 (

- 777 )

d 777 (




a 6777 )

b 6777 (

- 777 )

d 777 (


a 6777 )

b 6777 (

- 777 )

d 777 (

i-k 4$e-k



ost 4otal



a($ine $ours 5+ 5+



Poer 0 +5


ie) (osts


Insuran(e 2+ 2+0



$eeseo




i-k 4$e-k


a lt=77 )

b lt=77 (

- =77 )

d =77 (


a lt=77 )

b lt=77 (

- =77 )

d =77 (




a lt=77 )

b lt=77 (

- =77 )

d =77 (


a lt=77 )

b lt=77 (

- =77 )

d =77 (

i-k 4$e-k




ost 4otal



a($ine $ours 5+ 5+



Poer 0 + +5 2

4otal ariable (ost 70- 9+- 9+- - + 8

ie) (osts

3epre(iation 12+- 12+- 12+- -

Insuran(e 2+ 2+ 2+0 0 8

4otal fie) (ost 1+- 1+0- 0 8

4otal oer$ea) (osts 7+- 77+0- - +0 8

$eeseo










Stati( A(tual


a($ine $ours 1+ 5+ 2+ 8

Variable (osts



Poer 0+ +5 1+2



4otal oer$ea) (osts 56+- 77+0- -11+90








Stati( A(tual

Eer$ea) Eer$ea)


56+- 77+0-


bu)et for5+ $ours

$ere







A(tiity



ost (ontrol




56+- 7+- 77+0-













ost 4otal

orula ie) 5+ 1+ 12+


a($ine $ours 5+ 1+ 12+


In)ire(t aterial 2+

Poer 0 +


ie) (osts


Insuran(e 2+ 2+

4otal fie) (ost 1+-


leible Bu)ets





i-k 4$e-k


a 6=77

b 777

- lt777

d lt7777


a 6=77

b 777- lt777

d lt7777




a 6=77

b 777- lt777

d lt7777


a 6=77

b 777- lt777

d lt7777

i-k 4$e-k

8tal er$ead -t


B lt777 C 7777 B lt7777




ost 4otal

orula ie) 5+ 1+ 12+


a($ine $ours 5+ 1+ 12+



Poer 0 + 0+ 9+


ie) (osts

3epre(iation 12+- 12+- 12+- 12+-

Insuran(e 2+ 2+ 2+ 2+

4otal fie) (ost 1+- 1+- 1+-


leible Bu)ets

(l ibl + d t P amp




eseo




ost 4otal



a($ine $ours 5+ 5+



Poer 0 +5


ie) (osts


Insuran(e 2+ 2+0





a(tually a($iee)




i-k 4$e-k


a 6777 )

b 6777 (

- 777 )

d 777 (


a 6777 )

b 6777 (

- 777 )

d 777 (




a 6777 )

b 6777 (

- 777 )

d 777 (


a 6777 )

b 6777 (

- 777 )

d 777 (

i-k 4$e-k



ost 4otal



a($ine $ours 5+ 5+



Poer 0 +5


ie) (osts


Insuran(e 2+ 2+0



$eeseo




i-k 4$e-k


a lt=77 )

b lt=77 (

- =77 )

d =77 (


a lt=77 )

b lt=77 (

- =77 )

d =77 (




a lt=77 )

b lt=77 (

- =77 )

d =77 (


a lt=77 )

b lt=77 (

- =77 )

d =77 (

i-k 4$e-k




ost 4otal



a($ine $ours 5+ 5+



Poer 0 + +5 2

4otal ariable (ost 70- 9+- 9+- - + 8

ie) (osts

3epre(iation 12+- 12+- 12+- -

Insuran(e 2+ 2+ 2+0 0 8

4otal fie) (ost 1+- 1+0- 0 8

4otal oer$ea) (osts 7+- 77+0- - +0 8

$eeseo










Stati( A(tual


a($ine $ours 1+ 5+ 2+ 8

Variable (osts



Poer 0+ +5 1+2



4otal oer$ea) (osts 56+- 77+0- -11+90








Stati( A(tual

Eer$ea) Eer$ea)


56+- 77+0-


bu)et for5+ $ours

$ere







A(tiity



ost (ontrol




56+- 7+- 77+0-














i-k 4$e-k


a 6=77

b 777

- lt777

d lt7777


a 6=77

b 777- lt777

d lt7777




a 6=77

b 777- lt777

d lt7777


a 6=77

b 777- lt777

d lt7777

i-k 4$e-k

8tal er$ead -t


B lt777 C 7777 B lt7777




ost 4otal

orula ie) 5+ 1+ 12+


a($ine $ours 5+ 1+ 12+



Poer 0 + 0+ 9+


ie) (osts

3epre(iation 12+- 12+- 12+- 12+-

Insuran(e 2+ 2+ 2+ 2+

4otal fie) (ost 1+- 1+- 1+-


leible Bu)ets

(l ibl + d t P amp




eseo




ost 4otal



a($ine $ours 5+ 5+



Poer 0 +5


ie) (osts


Insuran(e 2+ 2+0





a(tually a($iee)




i-k 4$e-k


a 6777 )

b 6777 (

- 777 )

d 777 (


a 6777 )

b 6777 (

- 777 )

d 777 (




a 6777 )

b 6777 (

- 777 )

d 777 (


a 6777 )

b 6777 (

- 777 )

d 777 (

i-k 4$e-k



ost 4otal



a($ine $ours 5+ 5+



Poer 0 +5


ie) (osts


Insuran(e 2+ 2+0



$eeseo




i-k 4$e-k


a lt=77 )

b lt=77 (

- =77 )

d =77 (


a lt=77 )

b lt=77 (

- =77 )

d =77 (




a lt=77 )

b lt=77 (

- =77 )

d =77 (


a lt=77 )

b lt=77 (

- =77 )

d =77 (

i-k 4$e-k




ost 4otal



a($ine $ours 5+ 5+



Poer 0 + +5 2

4otal ariable (ost 70- 9+- 9+- - + 8

ie) (osts

3epre(iation 12+- 12+- 12+- -

Insuran(e 2+ 2+ 2+0 0 8

4otal fie) (ost 1+- 1+0- 0 8

4otal oer$ea) (osts 7+- 77+0- - +0 8

$eeseo










Stati( A(tual


a($ine $ours 1+ 5+ 2+ 8

Variable (osts



Poer 0+ +5 1+2



4otal oer$ea) (osts 56+- 77+0- -11+90








Stati( A(tual

Eer$ea) Eer$ea)


56+- 77+0-


bu)et for5+ $ours

$ere







A(tiity



ost (ontrol




56+- 7+- 77+0-













a 6=77

b 777- lt777

d lt7777


a 6=77

b 777- lt777

d lt7777

i-k 4$e-k

8tal er$ead -t


B lt777 C 7777 B lt7777




ost 4otal

orula ie) 5+ 1+ 12+


a($ine $ours 5+ 1+ 12+



Poer 0 + 0+ 9+


ie) (osts

3epre(iation 12+- 12+- 12+- 12+-

Insuran(e 2+ 2+ 2+ 2+

4otal fie) (ost 1+- 1+- 1+-


leible Bu)ets

(l ibl + d t P amp




eseo




ost 4otal



a($ine $ours 5+ 5+



Poer 0 +5


ie) (osts


Insuran(e 2+ 2+0





a(tually a($iee)




i-k 4$e-k


a 6777 )

b 6777 (

- 777 )

d 777 (


a 6777 )

b 6777 (

- 777 )

d 777 (




a 6777 )

b 6777 (

- 777 )

d 777 (


a 6777 )

b 6777 (

- 777 )

d 777 (

i-k 4$e-k



ost 4otal



a($ine $ours 5+ 5+



Poer 0 +5


ie) (osts


Insuran(e 2+ 2+0



$eeseo




i-k 4$e-k


a lt=77 )

b lt=77 (

- =77 )

d =77 (


a lt=77 )

b lt=77 (

- =77 )

d =77 (




a lt=77 )

b lt=77 (

- =77 )

d =77 (


a lt=77 )

b lt=77 (

- =77 )

d =77 (

i-k 4$e-k




ost 4otal



a($ine $ours 5+ 5+



Poer 0 + +5 2

4otal ariable (ost 70- 9+- 9+- - + 8

ie) (osts

3epre(iation 12+- 12+- 12+- -

Insuran(e 2+ 2+ 2+0 0 8

4otal fie) (ost 1+- 1+0- 0 8

4otal oer$ea) (osts 7+- 77+0- - +0 8

$eeseo










Stati( A(tual


a($ine $ours 1+ 5+ 2+ 8

Variable (osts



Poer 0+ +5 1+2



4otal oer$ea) (osts 56+- 77+0- -11+90








Stati( A(tual

Eer$ea) Eer$ea)


56+- 77+0-


bu)et for5+ $ours

$ere







A(tiity



ost (ontrol




56+- 7+- 77+0-













ost 4otal

orula ie) 5+ 1+ 12+


a($ine $ours 5+ 1+ 12+



Poer 0 + 0+ 9+


ie) (osts

3epre(iation 12+- 12+- 12+- 12+-

Insuran(e 2+ 2+ 2+ 2+

4otal fie) (ost 1+- 1+- 1+-


leible Bu)ets

(l ibl + d t P amp




eseo




ost 4otal



a($ine $ours 5+ 5+



Poer 0 +5


ie) (osts


Insuran(e 2+ 2+0





a(tually a($iee)




i-k 4$e-k


a 6777 )

b 6777 (

- 777 )

d 777 (


a 6777 )

b 6777 (

- 777 )

d 777 (




a 6777 )

b 6777 (

- 777 )

d 777 (


a 6777 )

b 6777 (

- 777 )

d 777 (

i-k 4$e-k



ost 4otal



a($ine $ours 5+ 5+



Poer 0 +5


ie) (osts


Insuran(e 2+ 2+0



$eeseo




i-k 4$e-k


a lt=77 )

b lt=77 (

- =77 )

d =77 (


a lt=77 )

b lt=77 (

- =77 )

d =77 (




a lt=77 )

b lt=77 (

- =77 )

d =77 (


a lt=77 )

b lt=77 (

- =77 )

d =77 (

i-k 4$e-k




ost 4otal



a($ine $ours 5+ 5+



Poer 0 + +5 2

4otal ariable (ost 70- 9+- 9+- - + 8

ie) (osts

3epre(iation 12+- 12+- 12+- -

Insuran(e 2+ 2+ 2+0 0 8

4otal fie) (ost 1+- 1+0- 0 8

4otal oer$ea) (osts 7+- 77+0- - +0 8

$eeseo










Stati( A(tual


a($ine $ours 1+ 5+ 2+ 8

Variable (osts



Poer 0+ +5 1+2



4otal oer$ea) (osts 56+- 77+0- -11+90








Stati( A(tual

Eer$ea) Eer$ea)


56+- 77+0-


bu)et for5+ $ours

$ere







A(tiity



ost (ontrol




56+- 7+- 77+0-













eseo




ost 4otal



a($ine $ours 5+ 5+



Poer 0 +5


ie) (osts


Insuran(e 2+ 2+0





a(tually a($iee)




i-k 4$e-k


a 6777 )

b 6777 (

- 777 )

d 777 (


a 6777 )

b 6777 (

- 777 )

d 777 (




a 6777 )

b 6777 (

- 777 )

d 777 (


a 6777 )

b 6777 (

- 777 )

d 777 (

i-k 4$e-k



ost 4otal



a($ine $ours 5+ 5+



Poer 0 +5


ie) (osts


Insuran(e 2+ 2+0



$eeseo




i-k 4$e-k


a lt=77 )

b lt=77 (

- =77 )

d =77 (


a lt=77 )

b lt=77 (

- =77 )

d =77 (




a lt=77 )

b lt=77 (

- =77 )

d =77 (


a lt=77 )

b lt=77 (

- =77 )

d =77 (

i-k 4$e-k




ost 4otal



a($ine $ours 5+ 5+



Poer 0 + +5 2

4otal ariable (ost 70- 9+- 9+- - + 8

ie) (osts

3epre(iation 12+- 12+- 12+- -

Insuran(e 2+ 2+ 2+0 0 8

4otal fie) (ost 1+- 1+0- 0 8

4otal oer$ea) (osts 7+- 77+0- - +0 8

$eeseo










Stati( A(tual


a($ine $ours 1+ 5+ 2+ 8

Variable (osts



Poer 0+ +5 1+2



4otal oer$ea) (osts 56+- 77+0- -11+90








Stati( A(tual

Eer$ea) Eer$ea)


56+- 77+0-


bu)et for5+ $ours

$ere







A(tiity



ost (ontrol




56+- 7+- 77+0-












ost 4otal



a($ine $ours 5+ 5+



Poer 0 +5


ie) (osts


Insuran(e 2+ 2+0





a(tually a($iee)




i-k 4$e-k


a 6777 )

b 6777 (

- 777 )

d 777 (


a 6777 )

b 6777 (

- 777 )

d 777 (




a 6777 )

b 6777 (

- 777 )

d 777 (


a 6777 )

b 6777 (

- 777 )

d 777 (

i-k 4$e-k



ost 4otal



a($ine $ours 5+ 5+



Poer 0 +5


ie) (osts


Insuran(e 2+ 2+0



$eeseo




i-k 4$e-k


a lt=77 )

b lt=77 (

- =77 )

d =77 (


a lt=77 )

b lt=77 (

- =77 )

d =77 (




a lt=77 )

b lt=77 (

- =77 )

d =77 (


a lt=77 )

b lt=77 (

- =77 )

d =77 (

i-k 4$e-k




ost 4otal



a($ine $ours 5+ 5+



Poer 0 + +5 2

4otal ariable (ost 70- 9+- 9+- - + 8

ie) (osts

3epre(iation 12+- 12+- 12+- -

Insuran(e 2+ 2+ 2+0 0 8

4otal fie) (ost 1+- 1+0- 0 8

4otal oer$ea) (osts 7+- 77+0- - +0 8

$eeseo










Stati( A(tual


a($ine $ours 1+ 5+ 2+ 8

Variable (osts



Poer 0+ +5 1+2



4otal oer$ea) (osts 56+- 77+0- -11+90








Stati( A(tual

Eer$ea) Eer$ea)


56+- 77+0-


bu)et for5+ $ours

$ere







A(tiity



ost (ontrol




56+- 7+- 77+0-












i-k 4$e-k


a 6777 )

b 6777 (

- 777 )

d 777 (


a 6777 )

b 6777 (

- 777 )

d 777 (




a 6777 )

b 6777 (

- 777 )

d 777 (


a 6777 )

b 6777 (

- 777 )

d 777 (

i-k 4$e-k



ost 4otal



a($ine $ours 5+ 5+



Poer 0 +5


ie) (osts


Insuran(e 2+ 2+0



$eeseo




i-k 4$e-k


a lt=77 )

b lt=77 (

- =77 )

d =77 (


a lt=77 )

b lt=77 (

- =77 )

d =77 (




a lt=77 )

b lt=77 (

- =77 )

d =77 (


a lt=77 )

b lt=77 (

- =77 )

d =77 (

i-k 4$e-k




ost 4otal



a($ine $ours 5+ 5+



Poer 0 + +5 2

4otal ariable (ost 70- 9+- 9+- - + 8

ie) (osts

3epre(iation 12+- 12+- 12+- -

Insuran(e 2+ 2+ 2+0 0 8

4otal fie) (ost 1+- 1+0- 0 8

4otal oer$ea) (osts 7+- 77+0- - +0 8

$eeseo










Stati( A(tual


a($ine $ours 1+ 5+ 2+ 8

Variable (osts



Poer 0+ +5 1+2



4otal oer$ea) (osts 56+- 77+0- -11+90








Stati( A(tual

Eer$ea) Eer$ea)


56+- 77+0-


bu)et for5+ $ours

$ere







A(tiity



ost (ontrol




56+- 7+- 77+0-













a 6777 )

b 6777 (

- 777 )

d 777 (


a 6777 )

b 6777 (

- 777 )

d 777 (

i-k 4$e-k



ost 4otal



a($ine $ours 5+ 5+



Poer 0 +5


ie) (osts


Insuran(e 2+ 2+0



$eeseo




i-k 4$e-k


a lt=77 )

b lt=77 (

- =77 )

d =77 (


a lt=77 )

b lt=77 (

- =77 )

d =77 (




a lt=77 )

b lt=77 (

- =77 )

d =77 (


a lt=77 )

b lt=77 (

- =77 )

d =77 (

i-k 4$e-k




ost 4otal



a($ine $ours 5+ 5+



Poer 0 + +5 2

4otal ariable (ost 70- 9+- 9+- - + 8

ie) (osts

3epre(iation 12+- 12+- 12+- -

Insuran(e 2+ 2+ 2+0 0 8

4otal fie) (ost 1+- 1+0- 0 8

4otal oer$ea) (osts 7+- 77+0- - +0 8

$eeseo










Stati( A(tual


a($ine $ours 1+ 5+ 2+ 8

Variable (osts



Poer 0+ +5 1+2



4otal oer$ea) (osts 56+- 77+0- -11+90








Stati( A(tual

Eer$ea) Eer$ea)


56+- 77+0-


bu)et for5+ $ours

$ere







A(tiity



ost (ontrol




56+- 7+- 77+0-












ost 4otal



a($ine $ours 5+ 5+



Poer 0 +5


ie) (osts


Insuran(e 2+ 2+0



$eeseo




i-k 4$e-k


a lt=77 )

b lt=77 (

- =77 )

d =77 (


a lt=77 )

b lt=77 (

- =77 )

d =77 (




a lt=77 )

b lt=77 (

- =77 )

d =77 (


a lt=77 )

b lt=77 (

- =77 )

d =77 (

i-k 4$e-k




ost 4otal



a($ine $ours 5+ 5+



Poer 0 + +5 2

4otal ariable (ost 70- 9+- 9+- - + 8

ie) (osts

3epre(iation 12+- 12+- 12+- -

Insuran(e 2+ 2+ 2+0 0 8

4otal fie) (ost 1+- 1+0- 0 8

4otal oer$ea) (osts 7+- 77+0- - +0 8

$eeseo










Stati( A(tual


a($ine $ours 1+ 5+ 2+ 8

Variable (osts



Poer 0+ +5 1+2



4otal oer$ea) (osts 56+- 77+0- -11+90








Stati( A(tual

Eer$ea) Eer$ea)


56+- 77+0-


bu)et for5+ $ours

$ere







A(tiity



ost (ontrol




56+- 7+- 77+0-












i-k 4$e-k


a lt=77 )

b lt=77 (

- =77 )

d =77 (


a lt=77 )

b lt=77 (

- =77 )

d =77 (




a lt=77 )

b lt=77 (

- =77 )

d =77 (


a lt=77 )

b lt=77 (

- =77 )

d =77 (

i-k 4$e-k




ost 4otal



a($ine $ours 5+ 5+



Poer 0 + +5 2

4otal ariable (ost 70- 9+- 9+- - + 8

ie) (osts

3epre(iation 12+- 12+- 12+- -

Insuran(e 2+ 2+ 2+0 0 8

4otal fie) (ost 1+- 1+0- 0 8

4otal oer$ea) (osts 7+- 77+0- - +0 8

$eeseo










Stati( A(tual


a($ine $ours 1+ 5+ 2+ 8

Variable (osts



Poer 0+ +5 1+2



4otal oer$ea) (osts 56+- 77+0- -11+90








Stati( A(tual

Eer$ea) Eer$ea)


56+- 77+0-


bu)et for5+ $ours

$ere







A(tiity



ost (ontrol




56+- 7+- 77+0-













a lt=77 )

b lt=77 (

- =77 )

d =77 (


a lt=77 )

b lt=77 (

- =77 )

d =77 (

i-k 4$e-k




ost 4otal



a($ine $ours 5+ 5+



Poer 0 + +5 2

4otal ariable (ost 70- 9+- 9+- - + 8

ie) (osts

3epre(iation 12+- 12+- 12+- -

Insuran(e 2+ 2+ 2+0 0 8

4otal fie) (ost 1+- 1+0- 0 8

4otal oer$ea) (osts 7+- 77+0- - +0 8

$eeseo










Stati( A(tual


a($ine $ours 1+ 5+ 2+ 8

Variable (osts



Poer 0+ +5 1+2



4otal oer$ea) (osts 56+- 77+0- -11+90








Stati( A(tual

Eer$ea) Eer$ea)


56+- 77+0-


bu)et for5+ $ours

$ere







A(tiity



ost (ontrol




56+- 7+- 77+0-












ost 4otal



a($ine $ours 5+ 5+



Poer 0 + +5 2

4otal ariable (ost 70- 9+- 9+- - + 8

ie) (osts

3epre(iation 12+- 12+- 12+- -

Insuran(e 2+ 2+ 2+0 0 8

4otal fie) (ost 1+- 1+0- 0 8

4otal oer$ea) (osts 7+- 77+0- - +0 8

$eeseo










Stati( A(tual


a($ine $ours 1+ 5+ 2+ 8

Variable (osts



Poer 0+ +5 1+2



4otal oer$ea) (osts 56+- 77+0- -11+90








Stati( A(tual

Eer$ea) Eer$ea)


56+- 77+0-


bu)et for5+ $ours

$ere







A(tiity



ost (ontrol




56+- 7+- 77+0-

















Stati( A(tual


a($ine $ours 1+ 5+ 2+ 8

Variable (osts



Poer 0+ +5 1+2



4otal oer$ea) (osts 56+- 77+0- -11+90








Stati( A(tual

Eer$ea) Eer$ea)


56+- 77+0-


bu)et for5+ $ours

$ere







A(tiity



ost (ontrol




56+- 7+- 77+0-














Stati( A(tual

Eer$ea) Eer$ea)


56+- 77+0-


bu)et for5+ $ours

$ere







A(tiity



ost (ontrol




56+- 7+- 77+0-














A(tiity



ost (ontrol




56+- 7+- 77+0-










10 ANGGARAN VARIABEL

Documents

Transcript of 10 ANGGARAN VARIABEL