Document 6RZbk89zgp58mYQwKGL3x9E31

1 J GEORGIA-PACIFIC CORPORATION BESTWALL GYPSUM DIVISION Paoli, Pennsylvania Revised 1/28/66 ACME PLANT COMMENTS 1966 ANNUAL STANDARDS Total net profit before taxes is projected at approximately $923,000 above 1965 levels with standard volume on board being 26 million feet more than 1965. The increase in profit is based on the increased volume and price levels, and is partially offset by a change in the accounting of paper costs amounting to $290, 000. * SGP 0002734 GEORGIA-PACIFIC CORPORATION Rock Sales Plaster Sales Board, Lath A Tile Sales Joint System Sales Other Product Sales Total Sales Trade Discounts - Plaster - Board, LathA Tile - Joint System Total Trade Discounts Freight - Rock - Plaster - Board, Lath A Tile - Joint System - Other Products Total Freight Returns A Allowances - Board Cash Discounts - Rock - Plaster - Board, LathA Tile - Joint System Total Discounts A Allowances Net Sales - Rock - Plaster - Board, Lath A Tile - Joint System - Other Products Total Net Sales Rock Cost Rock Processing Cost Crushed Rock Loading Cost of Rock Sold Cost of Rock Used Stucco Processing Cost Plaster Raw Materials Cost Plaster Processing Cost Cost of Plaster Sold Cost of Stucco in Board Paper Cost - Other Raw Material Cost Board Processing Cost Board, Lath A Tile Transfers Cost of Board, Lath A Tile Sold Joint System Tapes Joint System Raw Material Cost Joint System Processing Cost Joint System Transfers Cost of Joint System Sold Cost of Other Products Sold Gross Profit - Rock - Plaster - Board, Lath ATile - Joint System - Other Products 1 ,t-i I Uros s Prof i I Aiim ini , lr-.itivo 1 xpense ouner.jl Plant Expense f i y<:r} (,/,}<> n //Ji'r-fi'f. xporr.e Of cr 'j f i nq Prof i t > j .ffic 0 i i < 1 Acl'n ini , I r\t I i ve So I ! in ; I p"n- * M'. 1 Pr f t f A V , -> O r. ACME PLANT PROFIT A LOSS STATEMENT 1966 ANNUAL STANDARDS Tons Tons SM Tons SM Tons SM Tons SM Tons Tons SM Tons SM SM Tons Tons SM Tons SM Tons Tons SM Tons SM Tons Tons Tons Tons Tons Tons Tons Tons Tons SM SM SM SM SM SM Tons Tons Tons Tons Tons Tons Tons SM Tons CaDacitv 79,973 217,300 JPercent 1 .2 5.3 85.4 7.6 . . .5 100.0 .3 - .3 .3 l.l 17.0 1.5 .1 ____ 2&0 .4 - .1 1.5 .1 2.1 1.0 4.2 66. 1 5.9 .4 77.6 ** .8 2.2 28.3 ,8 - 32. 1 1.3 4.6 2.7 . .7 22.8 2.7 r, *7 10.4 BESTWALL GYPSUM DIVISION Paoli, Pennsylvania Revised 1/26/66 Un i ts Amount Average Un i t 30,000 18,000 185,412 4,632 - 185.412 18,000 185,412 4.632 185.412 30,000 18,000 185,412 4,632 - 185.412 185,412 30,000 16,000 185,412 4.632 185.412 30,000 18,000 185,412 4,632 - 185.412 - 234,000 30.000 30.000 204,000 162,000 18,000 18.000 18.000 188,208 188,208 188,208 188,208 936 185.412 6,000 6,000 6,000 (1.368) 4.632 30,000 18,000 185,412 4,632 - i85.412 $ 104,000 433,000 6,906,000 613,000 40.000 18.096.000 1,000 24,000 2.000 1 27.000 22,000 87,000 1,381,000 124,000 8.000 $1 .622.000 35,000 2,000 7,000 115,000 10.000 $ 169.000 80,000 338,000 5,351,000 477,000 32.000 16.278.000 t 124,000 3.000 1 19.000 108,000 167,000 77,000 51.000 $ 156.000 247,000 1,521,000 306,000 922,000 66.000 13.062.000 45,000 477,000 53,000 (161.000) $ 414.000 $ 34.000 61,000 182,000 2,289,000 63,000 (2_,000) 12.593.000 107,000 0.71,000 o, I ,oor 1 3.47 24.06 37.33 132.34 - 1 43.66 .06 .13 .43 $_____ J5 .73 4.83 7.45 26.77 - 1 8.75 .12 .07 .39 .62 2.16 1 .85 2.67 18.78 28.92 102.98 - 1 33.92 1 .53 .10 1 .63 .53 1.03 4.25 2.86 1 8.69 1.31 8.08 1 .62 4.90 70.51 $ 16.51 7.50 79.50 8.86 117.69 1 89.38 2.03 10.11 12.35 13.60 - $ 13.99 ?13,OOP ; w ,<;.CP 1 43.001 SGP 0002735 GEORGIA-PACIFIC CORPORATION BESTWALL GYPSUM DIVISION Paoli, Pennsylvania Revised 1/27/66 ACME PLANT COMPARATIVE STATISTICS 1966 ANNUAL STANDARDS 1965 Annua I Standard '965 ActuaI Estimated i 955 Annua I Standard Annual Sales Volume $ 6,435,000 $ 4,799,000 $ 6,278,000 Annual Profit Before Taxes $ 1,395,000 $ (81,000) $ 843,000 Statistics: Number of Employees - Salaried - Hourly Johns-ManviI Ie Sales # Industrial Sales # Board & Lath Plant: Days Operated Average Daily Production # of Capacity Production per Man Hour Man Hours per Machine Hours 27 157 5.2 1.8 28 155 4.5 3.2 28 1 54 4. 1 2.7 23.3 660 M Sq. Ft. 81 915 Sq. F-! . 17.6 22.8 628 M Sq. Ft. 79 872 Sq. Ft. 17.4 24.5 640 M Sq.F* 85 931 Sq. F 15.9 Net Book Value at 12-31 of Property, Plant & Equipment Return on Investment in Property, Plant & Equipment $ 1,241,000 $ 1,241,000 $ 1,241,000 * 112.4# (6.5)# 67.9# J s SGP 0002736 GEORGIA-PACIFIC CORPORATION BESTWALL GYPSUM DIVISION Paoli, Pennsylvania Gypsum Board Paper Costs 1 vory Grayback Lath Other Tota1 Paper ACME PLANT RAW MATERIAL COST 1966 ANNUAL STANDARDS Annua 1 Standard Usage Tons 6,840 6,504 324 1,008 14.676 Unit Cost Per Ton $120.64 89. t 87.6* 84.0 Annual Amount $825,180 583,020 28,392 84.708 $1.521.300 SGP 0002737 GEORG lA-PACIF\C CORPORAT l ON BESTWALL GYPSUM DIVISION Pao I i, Pennsylvania Revised 3/3/66 ACME PLANT ADMINISTRATIVE EXPENSE 1966 ANNUAL STANDARDS Sa 1 aries Stock Bonus Payroll Taxes ! Insurance Travel & Ente fainment Stationery & cjpplies Postage Telephone, Te egraph & Teletype Dues & Subscriptions Contributions Maintenance & Repairs Other Total Direct Expenses Service Charges Division General Administrative Total Administrative Expense Annual Volume (M Sq. Ft.) Per Uni+ Cost ANNUAL AMOUNT $ 69,252 6,732 3,84 1 2,640 2,688 2, ;oo 17,100 600 420 600 371 $ 106.644 $ 215.000 $ 321.644 185,412 I .73 CURRENT YEAR ESTIMATE $ 65,700 4,140 3,501 4,620 2,750 2,433 18,688 600 360 504 77 L 103.373 L 304.000 L 407.373 171,695 2.3' SGP 0002738 GEORGIA-PAC1FIC CORPORATI ON BESTWALL GYPSUM DIVISION Paoli, Pennsylvania Revised I I/I I/65 Board, Lathi Tile Plaster and Joint System Total Finished Products Raw Materials Supplies Gypsum Board Paper Semi-Finished Products Total Plant ACME PLANT INVENTORIES * 1966 ANNUAL STANDARDS Units Amount Average SM 6,940 $ 148,000 $ 21.32 __________ 50.000 198.000 $ i. 198,000 35,000 88,000 20.000 539.000 3, 41 * Inventories are valued at Standard Cost. SGP 0002739 GEORGIA-PACIFIC CORPORATION BESTWALL GYPSUM DIVISION Paoli, Pennsylvania Revised I I/I 1/65 Board, Lath & Tile Joint System Total Warehouse HOUSTON WAREHOUSE INVENTORIES * 1966 ANNUAL STANDARDS Un i ts Amount Averaqe SM 2,210 $ 55,000 $ 24.89 13.000 $ 68.000 * Inventories are valued at Standard Cost. SGP 0002740 G EO RG IA-PACIFIC CORPORATION CAPITAL EXPENDITURES 1966 ANNUAL STANDARDS BESTWALL GYPSUM D IV IS IO N ACME, TEXAS Qo4>. MO WaX. M*coj a \ No S a ving s. SGP 0002741 Purchase lease one yoint System fork truck. 3rd quarter completion. Present truck.#* 14 year^old and Is source of heavy repairs, lo be>lred*d in^'^ No Saving.. (tot Lease $ 8,000 O"- Purchase electrids for office. 2nd quarter completion. To iA| ------ typing efficiency. No Saving- s. yj? ^ p /l0. ( Purchase and Install Falk reducer on #4 kettle. 4th quarter completion. This is only kettle using crown wheel and pinon drive. Will increase RPM of agitator and make smoother drive. No Savings. t 1 1 CrNI-- 530 ,ja< Provide 70-ton storage tank - air unloading equipment for bulk handling of vermlculite. 3rd quarter com pletion. Will simplify unloading and handling of this material. /LOYwr**!7 Saving* based on bulk coat vs. bagged cost.(A^'f 6,000 Purchese end Install larger elevator in Joint System Dept, and 2-ton blenders. 2nd quarter completion. Will increase production 10% in 8-hour day. Savings based on increased production t;ate. vr^- TOTAL APPROVED CAPITAL EXPENDITURE ACME, TEXAS I 16,000 (/Vvr|-v|-uJ $ 56,530 $ 35,000 Annual Saving* $ Depreciation or Lease Expense in Standards $ 400 2,500 4,000 $ 24,300 $ 3,385 Savings $ 12,233 Page Two ACME,, TEXAS Prior Year Approval $ Subsequent Year Carryover $ SGP 0002742 GEORGIA-PACIFIC CORPORATION Rock Sales Plaster Sales Board, Lath 6 Tile Sales Joint System Sales Other Product Sales Total Sales Trade Discounts - Plaster - Board, Lath 6 Tile - Joint System Total Trade Discounts Freight - Rock - Plaster - Board, Lath 4 Tile - Joint System - Other Products Total Freight Returns 4 Allowances - Board Cash Discounts - Rock - Plaster - Board, Lath4 Tile - Joint System Total Discounts 4 Allowances Net Sales - Rock - Plaster - Board, Lath 4 Tile - Joint System - Other Products Total Net Sales Rock Cost Rock Processing Cost Crushed Rock Loading Cost of Rock Sold Cost of Rock Used Stucco Processing Cost Plaster Raw Materials Cost Plaster Processing Cost Cost of Plaster Sold Cost of Stucco in Board Paper Cost - Other Raw Material Cost Board Processing Cost Board, Lath 4 Tile Transfers Cost of Board, Lath 4 Tile Sold Joint System Tapes Joint System Raw Material Cost Joint System Processing Cost Joint System Transfers Cost of Joint System Sold Cost of Other Products Sold Gross Profit - Rock - Plaster - Board, Lath 4Tile - Joint System - Other Products Total Gross Profit Administrative (xpense General Plant Expense Fixed Costs It just n Warehouse Expense Operating Profil H ime Office Administrative SeI I ing Expense Net Profit lieforo i jxos ACME PLANT PROFIT 4 LOSS STATEMENT 1966 ANNUAL STANDARDS Tons Tons SM Tons SM Tons SM Tons SM Tons Tons SM Tons SM SM Tons Tons SM Tons SM Tons Tons SM Tons SM Tons Tons Tons Tons Tons Tons Tons Tons Tons SM SM SM SM SM SM Tons Tons Tons Tons Tons Tons Tons SM Tons Capacity 79,973 217,300 SPercent 1.2 5.3 85.4 7.6 _______ A 100.0 - .3 - _______ .3 l.l 17.0 1.5 _____ A ____ 2&o .4 - .1 1.5 _____ A _____ ZA 1.0 4.2 66. 1 5.9 _4 ___ TLA .8 2.2 28.3 .8 - 32.1 1.3 4.6 2.7 _______ A 22.8 2.7 0.7 10.4 BESTWALL GYPSUM DIVISION Paoli, Pennsylvania Revised 1/26/66 Units Amount Average Un i t 30,000 18,000 185,412 4,632 185,41? 18,000 185,412 4.632 185,4(2 30,000 18,000 185,412 4,632 - 185.412 185,412 30,000 18,000 185,412 4,632 185.412 30,000 18,000 185,412 4,632 - 185.412 - 234,000 30.000 30.000 204,000 162,000 18,000 18.000 18.000 188,208 188,208 188,208 188,208 ...m 185.412 6,000 6,000 6,000 (1.368) 4.632 30,000 18,000 185,412 4,632 - 185.412 t 104,000 433,000 6,906,000 613,000 40.000 $8,096,000 1,000 24,000 2.000 $ 27.000 22,000 87,000 1,381,000 124,000 8.000 $1 .622.000 35,000 2,000 7,000 115,000 10.000 $ 169.000 80,000 338.000 5,351,000 477,000 32.000 $6,278,000 $ 124,000 _____ 3.000 $ 19.000 108,000 167,000 77,000 . 51.000 $ 156.000 247,000 1,521,000 306,000 922,000 66.000 $3,062,000 45,000 477,000 53,000 (161.000) $ 414.000 $ 34.000 61,000 182,000 2,289,000 63,000 (2.000) $2,593,000 107,000 371,000 221,000 55.000 $1.859.000 715,000 O' i.ooo $ 843,000 $ 3.47 24.06 37.33 132.34 - $ . 43,66 .06 .13 .43 $ ____ A1 .73 4.83 7.45 26.77 - $ --8,75 .12 .07 .39 .62 2. 16 $ .85 2.67 18.78 28.92 102.98 - $ 33.92 $- .53 ____ _LQ $ .63 .53 1.03 4.25 2.86 $ 8.69 1.31 8.08 1.62 4.90 70.51 $ -J-6,.5.1 7.50 79.50 8.86 117.69 $ 89.38 2.03 10. 1 1 12.35 13.60 - $ 13.99 SGP 0002743