Document gEmzVbJaO7we4kZkZMereV03
<7 CYANAMiD
American Cyanamid Company
PLASTIC & ADDITIVES_____ Department
REPORT
ON
PRODUCTION AND COST CHICAGO PLANT
CHICAGO, ILLINOIS
NA-5SREV.2-77
2-77 _
FEB 198?
DATE _______________ i_________
Mr. H. C. Gaffney Chicago B. G. Witherspoon Charlotte 280 DIRECT COST VARIATION
March 12, 1982
Mr. A. C. Bell Dr. R. B. Toot.M11 Mr. C. R. Wherley
KA HA NA
Daring the nonth of February 1982, the Chicago Plant generated a
favorable variation of $61,029 as shown below:
'
MANUFACTURING VARIANCE
February 1982 Favorable
(Unfavorable)
Copulative
Favorable (Unfavorable)
Litharge Stabilisers Plant General Expense CdntrolrLaboratory Plant Protection Steaa ttatncenance A Repair
Sub Total
MATERIAL PRICE VARIANCE
( 3.5) ( 6.2)
4.4 .2 .1
( 5.9) ( 2.9) (13.8)
74.8
( 8.1) 4.1
10.8 .5
( 1.2) ( 4.3) < 2-9) ( 1.1)
84.2
Grand Total
61.0
83.1
The aajor coaponeats contributing to the current nonth and cumulative Manufacturing variances are listed below:
Variable
Lltharce
Material & Containers ( 2.4)
Overhead
( 3.1)
Sob Total
( 5.5)
Price Labor
1.1
Prise Period Cost
.9
Total Controllable Cost ( 3.5)
Favorable (Unfavorable) Stabilisers Service Dept.
( 2.1) ( 5.5) < 7.6)
Total Y-T-D Total
( 4.5)
5.4
( 8.6) (16.3)
(13.1) (10.9)
( 1.0) 2.4
( 6.2)
( 4.1) ( 4.1)
.1 ( .8) (13.8)
( 1.D ib.9
(1.1)
N14473.01
CYWI 25-0006931
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An analysis of the current month's manufacturing variance Is tabulated below:
1. Manufacturing Variance Variable Materials Pig Lead USage of Pig Lead overstated. Will correct in March
{ 2.4)
Litharge Correction of bulk Lead Carbonate production has caused as unfavorable variation of
(4.2)
PVC Bags Higher than standard usage of PVC Bags. This Variation la due to customer request for a particular type of bag
( 1.4)
Bulk Lead Carbonate February usage adjusted to reflect s January usage of Cyastab #15. This was an overstated usage of Bulk Lead Carbonate during January
4.6
Other Variable ^sage
( 1.1)
( 4.5)
Variable Overhead Direct Labor Distribution of labor force more closely scrutinised during Pebruary. This has offset January variation
.9
Fuel Oil Usage of Fuel Oil higher than standard. Cold weather and heating efficiency of the kiln are the major reasons for this variance
( 1.3)
Electricity Higher than standard usage of electricity In non
productive areas during extrema vlntsr conditioaa( 2.3)
natural Caa Vinter conditions and lower than budgeted pro duction requirement have caused an unfavorable variation of
( 3*9)
Other Variable Overhead
( 2*0)
< 9-5)
i
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