Document 4jnJpyQnqLr9kV0pLmpne76p
v '' "''
>
a rAJVAMiu AMERICAN CYAN AM ID COMPANY
PLASTIC ADDITIVES - DEPARTMENT
REPORT
, ON
PRODUCTION AND COST CHICAGO PLANT
CHICAGO, ILLINOIS
GOF-55 REV. 5-57 PRINTED IN U. S. A.'4-63
DATE
BEG 1m
N A SSS, .REV^ V0y72j3Li-Q-=7_2_
C JT&.
JT JSP
Charlotte. N. C. Jan. 31f 1977
OFFICE
DATE
T0: Mr. H. C. Gaffney LOCATION: Chicago, Illinois
COPY TO: Mr. S. C. Sikucinski Mr. F. B. Dorf
f r o m.- g# G. Witherspoon
SUBJ ECT: STANDARD COST VARIATION
CHICAGO PLANT REFERENCE; Month of December 1976
BB BB
During the month of December 1976, the Chicago Plant generated an unfavorable variation of $(85,139) as shown below:
1. Manufacturing Variance Litharge
Stabilizers Plant General Expense Control Laboratory
r Plant Protection
X Steam Sub Total
December 1976 Favorable (Unfavorable)
$ (39,133) (29,469) ( 6,596) ( 1,018) 4,746 ( 3,964) (75,434)
Cumulative Favorable
(Unfavorable)
$(73,586) 22,786
(41,386) ( 1,134)
.5,464 (14,256) (102,112)
2. Material Price Variance Sub Total
( 9,705 (85,139,;
115,249 13,137
3. Inventory Revaluation Grand Total
-0$ (85,139)
-0$ 13,137
A comparison of Production Level vs Budget is tabulated below:
Production Department
December 1976
Y-T-D Cumulative
Litharge Stabilizers Total Plant
23.0% 61.5% 45.2%
93.4% 112.9% 104.4%
CYWI 24-0006036
! * ! !
! ; ; i1 > ! ; | * [
i !
j'
1
!1
i-:
cc
.CoL
; '
sjj i
oc
: i ;
~'--Z.i ; i--i f--
o,
Zr~D\ '
r~\
Q
CL
IL r~t
5-- `
lo :
O1 o1
o QC 1
*
<:
O~ !
<
; UJ ' : h- , <1
:O ' : CP;
oc; ,i L<U.f
> !
;
1.
o ,m sc - CC
<< Q^ :. _Ji < 'O h- .o O0
1__ !i
m v-- i4~
sO'O' rM O O'.c\] r-;rro c m i-h sO
CJ> ro eg CO o-J (X! eg
o -
vO
r--o . *v
r--; t--j eg; o-
ro
O' co :eg
m
*
r. Oev
;1
ro `O in rvO C[vV'A*-
r-H Is-- o-
p'O' A*s
CC ) r-H iCO Ol'O. * 9-
CPJ i ;a *
o r
ero -
O' ro.]i
re of- Air-
r- vo; 0';m ro
*h <\j' :
cxj --i .
1
r--j ro roJt-H
coi r-i a ; 4-
<S\
in
O'
ro p co:
CO'A i-H
LA
00 gp
ro J A r-H r-H
h-1 r--L
<t-1. r-H
IT
LA r-H
LA r-i
L4A-;i
r-H r\i|
[
i :
|
J
i .;
1
2-* ' -o :>*--< i H* !-- 'HH o :i-- 3 ',Z Q ;< o o. oi ; Q: CL .
-
eg
ITS
C O*. o O' >0
j. t ri o,;c OIO a { a . oi4" in-e- 4^0 ! rCo!Om Cc\P! 1| oro O' 4"'^ rH*"!; rH*!i
o lC\ (M 0> C\J rH
o O rro
1;
ij
CMi.O 0)0 o <ho
4-iiA o! O' in IA A IO
sD`fO . `i.
cr-iin W' *
r".l
CO *-
CO^
i! f-i
t -h 5 ^4"
O' CM 4- i ,
O' OJ roc <] ro O' ;
0! - sO
-
eg .00>' 11
.CO;
I
1 0:0
O
O'
OilA 'i-- j,cvVi
O'
r-H
e-
vt A->
r-H t.G' e- leg
Or-H'
CO co
ro ! t-H
1
o |o IA ilA A4K{| O'IA [r-- -1-J} a
[ 11
oio o o
OlO LA o r-tlfV. O*. CO
|OJ co
(O '
r-H
eg
eg
1-
11! 1 oro|i a*-1J o! e-1
l
j
Q (/> a: ' <t :<3
Q. --! _j
< -O H- >Q
cC
o<-->
: 0M--
'. r
a . ro co o1-
m CO ,, r-i o;
:^ eg
s0 rH 1--5 .
rH
C]C
m
CT'
---, h-
oo o!
eg
ro O Ch'og eg sO
ro r- 00
ro
*-
rg CO eg
vOi
i. ;
<f- , o A. X ro CO !
'_< , t--H i +- ` 1 ro
r-H ,
!1t
o cc \
LA , 1
eg '
1!
r^ o
IO' eg ro LA
r-H co
eg
T_i! O'.. <|- !
OO
T
: 1-- ; C?
a >
L, ~z.
UJ 1 cc
"cAc
o
!
i--'
a oo QC. O
<o
o 2 f~
< t-s !-- .2:
00 3
1
]
o roH rH
XT'.
o. o o o
0.0 0.0
I--: >--1 A 4rH vO in ro O'A
o O', o ooo o ro ;o LA 'Jrg cc vc:o LCi o ro l a
oo ooo. oco ro rsOCC
o o oo oo ro o r-H LA r-H eg l a `in ej O' ia
oo o<j- `oO'
/o-V
ro
w
o o
CC vf" 00-
r--? eg vC- LA
o :0
O iCJ
cc
LcoP;.ei^g
o
o
o o
o o
o;
r-H;gf
<} ,r-
t-H
ro
O' ro
o:
O;
O'1 co ro ro rO1
eg C\j (\J CV;C\J CM eg c m'in eg-eg egiev eg rv co !eg eg eg oj;ro eg .'l a in LA rol
; >
cc
oi--i H>-V-- t-j O :J--
o
o o o o, o O'a a 4*" ro*- o"* x :; '
3 :z a> O-'UO st: CPC. o O :3
cc O
an an
v~\
o
CO
0.0 o:
o
'J0;O
rg
. *-
N
Oc--J
LA
i-i1
m h-
O' ro C\J
00
e--gj eg
oo o< LA LA m! ^ i-A co:
.
ro O':
o
o
*-
o
r-H
o oo .>o LA ;c\! ro
IA
Or--y.i
OV' !( 4-! ir-H
: eg > co : vO -
;;
j- -r 51 !i 1 L- !
.!i u2j j;'
!1'
\' 3O! --C
;i>
i
'
; < !s
i o_ >r^- o
1 UJ 'O' o
!1 ;.
Q eg
;.r-H ;o
< 1u--H
OO iLU X
!.
-c `- a o t-- '
; 2
; i
usji
f-- J Ci
` o 1--
l
< -X
\r
X <
! UJ iLU
l o la.. Q_
>;
h-4
'-J ;o
'; -H r-H ' --H t-H r-H r-H t-H t-H'' rH r-H t-H rH rH rH irH rH 'rH t-H rH t-H 1 t-H r-H rH rH I--f h ; o O ; O o:a o o eg;o c o o o ;o o ,o a c io o`o o w' O !
I- oO oo
oO LU
cLUo
lL--u :1
[. '| 1I
J
m\w m'.m
LU .LU LUi
rt!i11!
'
i
!' s' ; `
1 i 1 ;u j
;2, !h -
A r-H' ft co
` | r-H Q: rH -t,A j. cDiCO
--(--J oo 14* 3 ifNj `O r~i | eg il a LA A!--i t-A ft:
CO iCO CO
_i h00 3 Q
CvJ
a
03
<: z! O] cO^!l. <011-4-
|0 o>m U<J1iCQ
ro ro 00
A:A CO CD
ro O'
a
ft CO
; 4
1 oop f"*- -H (TO sO CO p ft ft fi t CO CD P
!;lQu j;H_-j1 a t\vi !ro A {O' 4fc I( A
CD icD
o UJ -j J--i a orH CO CD
3 a O t-H 00 co
--H-1j!.--!TM*. U0`o0 3 {3 a ;o ro iro a ;c\i A iJ A CD :C0
o|
w\
3.
>---Jt
QOi!'Am
o eg
r^|p- rH
Ai4fc r--
CO ICO CD
o eg Ifs-t CD
| ;1 Li1 col O! o'.; fCtD>!]i..
!o . o ;iQo '
OC
,a_
< < >L5;
<:i <H-
uD'in
<!< >> o.o
1<--;!<h00^00 cj< >" >" o!o
H<-- oO < > o
<H-- 00 < > O
_l|: < J:< 3i>-
<!<1-- << > >o;U
<u.
oo
< > o
H<- I<-- Ji--<l/) to 00 < < i< >->-!> O O pl
u<-- !< v/5 ;uo < i< > !> O- 1iO
i<-- 00 .< > o
<U-. LO <t >u
h<-!HC in |m c l< > |>o j1 o.
<{< f--it--
m\m
>>OiO
H<-
m
< > o
f<-- <! 00 00 ! < <1 >- > i oo
;Q. '2'
--H c
A
eg=iA vO !o' a, co o
A'LA LA: LA
ro 4". rM.r-t r-H r-f oo ;o LA A
A o co
i 4" o 00
LA
O CO
a r- co
oop CO 00 CO
! O in r-H !t-H rH CO `X CO
go rH
er-H
{O' jr-H
CO CO I co
Qli-I eg m rH 1
KAj iJoO'
o O'
o a>
o! oi
:o ;o
:oC
;1 C L
4" ro
LA
O'
<M4* rO>cO
i a ;l a
0''0'
sM4" ro rro
LA ;IA
O' iO'
4ro
LA
O'
4"
a
A O'
4-I4mim A;A CPiO
'
gi ro
LA
O'
4m
LA
O'
4ro in O'
4- 4- Waam A A.A O' O' Pl1
4ro-1e4o-
l a jin
O' O'
4" ro
LA
O'
4ro
LA
O'
4-K ro ire
LA !l a
O' P
4-{4AiA A: A O'iO'
4m LA O'
4* m in O'
A| re i LA j o' i
.
; i1 i11I( I
,1 J1 ; ; i1ii
! i ;
i '; : i
t ' f. . I-."' ' fc
CYWI 24-0006037
PAGE
H1 h tX X <> <
i
i; 1
{1 I i I It I i
I'
x in; x o x oi x x* c m mi x vy 4- vo;
vO c\j X in r-i oo! <f c m in c m; x c p
X LTV 4" 4" oj x 4* X
4"!
T CM
H;
IT.} X 3
CM{
xj
CxM ;
*;
x! X j
; r- X
! r--1
cc
<t C3` j in
1-4 I * LO [ ^
i CM i <h
i CM
:X
! CC
> --J j< <
3 ;LU ei1 Io--
i> x<
CM O' CM O Oi <t>t <Ti 'O
*- *} O'- in! --I -h >4-i O'-
c m .: o
iX
cc >:
<< >
I
CO
x cc
x :X
n- \0' co;
r--H i r- c m
X ! x no1 i * !
4" ' O r--ll
CM ! M C0|
4" o; o x! o
m- trv; o c m; m
x so; x c m; m
x
i CM X!
m v0;O co!
o c m;x Oi
P~ rH.X <f|
- * *1 x irv <r r-*'
r- c m^* O'!
CM!
X;
X X o
-
MCM X
*
X
r--4
1
o "in' x!
o' colon CM* m o'! x! * *S O O'.it'- x;
oo ooioo X;
CM:
Xj
o X
m
.
X X X
X rH
iXJ i| 'o; O'!
*>! ^i CM i x!
* ; x Hi
;
!'
X'
^i >;
X;. x; X;
- j
X; --I
1 I I I I Ii
-0 LA:
t--I po
x; x CM
l !
X' cn . x;
X X vOi
-4_ CM
c m:
*v. .
X P-- P-;
.. .. ;. ; i 1
;:( 5 I ! '1 > > 1 ; ;
l
MATERIAL VARIANCE REPORT
a > 4- r--4 : i--i . z v-- : c m X 1 x ; < 3 r- o : m* t-- - * * 00 . M 4" ; CT1 !'
; lN*" CM : i;
'K
CM ' X X n0 : s0 r-;.
X r-H ' X t--I c m!
X X p-- c--) i--i
4"
CM : X
.cc
>- _i O' s-~ <
O3
3
i---
CM CD U
X ; o CO <
>0 3
o
o 4" X ,.v0 vO f-
* *
4- . CM
. <M r"-I
: o o .' ; o in ' l a ro'
;
\ o| o! r-{;
-j
; - o- CM
O : CM
iX
CM
:
X ^>i
r*H X
CM' 4~ j
O' CTCM
*>
X X
4-
.
00 CC UJ 'Oi N M!--l -J r-H S--1 X <o u-- LU O LT) do
< .. o
H-* I LU O 21 y- Q oc o I-- < !---1 cz
CL 0C\ < LU LU; _3
c--\ Cl c l
-*
!i : [
j
'i i j '| 1
! i i 1i i
i. ;
!. 1
i T
i f -11zo '
i ! < H-. ; j. i-- H-
i 1 ' ad a.
LU; h i
! .j
H-iOC
<S O
Ei OO i i CU
. !O j
:H;o O. . io
la ' CC . iCL i
1 !.
;
- 1-
3!
<s H LU ~Yj X ' . uJ o . Ho <c
*' ' ' i - f.
f' `
I 1
.i i i
11
`!
1i
! \co X
,'co I
f LU
i UJ |1-
\ i X 1 Iu j UJ
iX ; !u j I
: 3 |<
; -- ! z
!
!--i 3
. 13 `
! !l--
Is- :
ai IO
! 3 [x X
iX >
; o `co
i1-! 3'3 3
Pi
1 > LQd
! O d !d O
:Q
: x i<
oi
'
X 00-| 31
i Z lAi O r~ H^iO OlfO X o r-l ,X 35
:. < r--li'
4" X C\l; r--1 c-J!'0 O' O' O' : o aij
i #!o CM
lAiCO ao|iA X
#1^ t.
i o [<
j .i
! Ill |
J *-- X LU X CD CO; CD cCiCD X X co|co Oi
; -j <; 3
;<
< !--
< H--
C: <t < i<r l--. ^ Ub jU-
< H-
<r u_
<; < ad; l-- ]!-- <C i
'
! 1'^ CO
X X x*x X X Oic^ X; .
i -- oo; 3 < < <ti<t <;< < C
i' X >"! 3 > >- >!> >- >- >- > >i>- l-H]
. a. o ;o d o o OiO 0:0 o o o ;o 3!
i l-
i i
}i
i .j .!
: CM r-4 . CM 1 p- X X vOlP- 00
M |H O !
; O OlX o o t--4; f--I (--1 [r--1 t--"l o O --< 00 :
X X, X M* X 00! CO CO loo X o O [O O' i
'O -4-r4- 4" 4" -d-lsJ- 'ti-d- 4* X LA 11A 'O J
i.r-iXiX X X X i X X 1X X X X |X X J
! X UY X X X X; X X !X X X IA !IA LA |
; 0> -o n : 0^ O' 0> Oi3 O' ICT'
O' O' |c> O' i
!'
.
" 4 ' "
'
m.
i i \ i 1!
iP
1 i t !' ... t i
i i ^|
Q-! UJ 1 Oj.
i j. i
-1 t'
'|
3 i.
. <1 h~ 1 a:
h-i ' 1
i' ;.
; i" i
!; '! !
! '!. 1* ; i 'i..
` >=.
\
CYW1 24-0006038
' W1 0 3 0 4