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Description Method of Measurement Unit Cost

The document provides a cost breakdown for producing masks. It lists the various materials needed including fabric, thread, elastic, and their unit costs. It also includes transport and electricity expenses. Labour is costed at the minimum wage rate of $175 per hour. In total, the cost of materials, transport, electricity and labour to produce 14 masks is $1,530.50. Selling each mask at 5 times the unit cost of $109.32 would yield total sales of $7,652.50 and a profit of $6,122.

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Tahjay Brown
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13 views3 pages

Description Method of Measurement Unit Cost

The document provides a cost breakdown for producing masks. It lists the various materials needed including fabric, thread, elastic, and their unit costs. It also includes transport and electricity expenses. Labour is costed at the minimum wage rate of $175 per hour. In total, the cost of materials, transport, electricity and labour to produce 14 masks is $1,530.50. Selling each mask at 5 times the unit cost of $109.32 would yield total sales of $7,652.50 and a profit of $6,122.

Uploaded by

Tahjay Brown
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as XLSX, PDF, TXT or read online on Scribd
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Mask Production Cost Breakdown

Description Method of Measurement Unit Cost


Fabric (45" wide Cotton) Yards (45' x 72') 200
Thread (Nylon) Roll 150
Elastic (1/4" width braided) Yards 80
Travel cost (Taxi Fare) Cash (Mileage) 100
Electrical Expense (light bill) Kilowatt 2
Labour Cost (minimum wage) Hours 1
TOTAL COST

Key
WAGES
Minimum Wage per week $7,000
Hours in 5 day work week 40
Cost per hour (7000/40) 175

Mask
Each mask will be cut at 10 l x 10 w
Based on fact that material is 45 inches wide, we can get 4 columns (10inches across)
Based on fact that 1yard = 36 inches, 2 yards = 72 inches , we can get 7 rows (10inches down)
So, 4 columns * 7 rows of (10 x 10 squares) = 28 squares
Since, the mask has to be doubled we have to join two squares of (10x 10) so we will make 14 masks from the fabric

Elastic
Elastic for one ear is 9 inches, so two ears is 18 inches.
One yard = 36inches (2 masks requires 1 yard of fabric)
So since we are making 14 masks, we will need 7 yards of elastic
Elastic is $80 per yard x 7 yards = $560.00

Mask - Unit Price


Total Cost / $ 1,530.50
Number of Masks 14
Unit Cost prior to mark up $ 109.32
Multiply by 5 (Unit Price after mark up) $ 546.61
Sales (unit price * amount of masks) $ 7,652.50
Total cost $ (1,530.50)
Profit $ 6,122.00
n

Number of Unit Total Cost


2 $ 400.00
1 $ 150.00
7 $ 560.00
2 $ 200.00
22.75 $ 45.50
175 $ 175.00
$ 1,530.50

Mask Material e
Travel expe
Electrical exp
Total cos

make 14 masks from the fabric


Mask Material expense $ 710.00
Travel expense $ 420.00
Electrical expense $ 150.00
Total cost $ 1,280.00

expenses $ 1,280.00
labour(30-45min.) $ 180.00

Total $ 1,460.00

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