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CYANAMiD American Cyanamid Company
PLASTIC &_ ADDITIVESDepartment
REPORT
ON
PRODUCTION AND COST CHICAGO PLANT
CHICAGO, ILLINOIS
NA-55 BEV '2-77
2-77
MAY
DATE _____________
1982
Memorandum
To: Mr. H. C. Gaffney Location: Chicago Plant From: b . G. Witherspoon Location: Charlotte Extension: 280 Subject: DIRECT COST VARIATION
Date:
June 14, 1982
Reference:
y
Copy to: : Mr. a . C. Bell ' "
Dr. R. B. Toothill Mr. C. R. Wherley
NA
NA NA
During the month of May 1982, the Chicago Plant generated a favorable variation of $65,440 as shown below:
May 1982 Favorable (Unfavorable)
Cumulative Favorable
(Unfavorable)
Manufacturing Variance
Litharge Stabilizers Plant General Expense c. Control Laboratory Plant Protection Steam Sub Total
( 2.0)
6.8
1.3
( -4)
( .6)
.7
5.8
( 6.9) ( 16.4)
15.8
( .1) ( 6.2)
( 8.5) ( 22.3)
Material Price Variance
59.6
248.7
Grand Total
65.4
226.4
t
The major components contributing to the current month and cumulative
manufacturing Variances are listed below:
^ Favorable (Unfavorable
Service
Variable Material & Containers Overhead Sub Total
Litharge -
(5.8) (5.8)
Stabilizers 3.3 3.4 6.7
Dept.
Total 3.3
( 2.4) .9
Price Labor
1.5 .1
-, v .
i.6
Y-T-D Total (13.1) (28.0) (41.1)
1.6
Prime Period Cost
2.3 -
1.0 3.3 17.2
Total Controllable Cost
(2.0)
6.8
1.0 5.8 (22.3)
N14478.01
CYWI 25-000694S
2
An analysis of the current month's manufacturing variance is tabulated below:
1. Manufacturing Variance Variable Materials Barium Stearate Substitution for normal Lead Stearate
Bulk Lead Carbonate Bulk Lead Carbonate usage submitted in April for Cyastab 40 Oiled, new cost sheet and production entered in May resulting in a favorable variation of
( 1-5) 4.3
Other Variable Usage
.5 3.3
Variable Overhead
Electricity Low production volume has cuased an unfavorable variation in Electricity usage
( 1-5)
Direct Labor Effective usage of direct labor and usage of foreman because of slow sales requirements
Water During slow manufacturing requirements water system not effectively secured
Control Lab
Lower than budgeted sales requirements has caused
an unfavorable variation
O
Other Variable Overhead
1.2
( 1-3)
( 1-1) .3
( 2.4)
Price Labor Lower than budgeted Overtime
1.6
Prime Period Overhead Depreciation Actual depreciation lower than budget
1.5
Other Manufacturing Period Cost
.8 2.3
Service Departments Plant Protection Overcharge of salaries to Plant Protection will be reversed in June Other variation
( 1.3) .7
( .6)
Plant General Expense Salaries lower than budget
1.6
Other expenditures
( .3)
1.3
CYWI 25-0006949
3
Control Lab Lab supplies higher than budget
Steam Natural gas charges slightly lower than budget
Total Controllable Cost.
Material Price Variance Significant items are listed below:
(
.1 5.8
Pig Lead Purchase price for lead $.1900/lb. lower than standard
Phthalic Anhydride Average purchase price $.1246/lb. lower than standard
Other Price Variance
Total Variation for May 1982
56.2
3.1 .3
59.6 $65.4
Net variation of $65.4 was allocated to the Plastic Additives Department.
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B. G. Witherspoon
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