MACBETH POWEBANK

MACBETH
POWEBANK X
SPEAKER

PRODUCT COSTING

A new kind of powerbank. This
powerbank come with speaker that
can be connect with with phone via
bluetooth. Guitar shape that
accommodate with the punk rock
style.

SPEAKER BLUETOOTH/ SWITCH ON
BUTTON

VOLUME BUTTON SCREEN

USB PORT

MACBETH POWEBANK X SPEAKER

DIRECT MATERIAL COST LABOR COST

ABS Plastic : RM1000 Project Manager : RM2500
Rubber : RM2000 Machine Operator : RM2000
Screen : RM200 Technician : RM2000
Packaging : RM50

TOTAL : RM6500

TOTAL : RM3250 PERIOD COST

OVERHEAD COST Online advertising : RM100

Screw : RM50 Marketing : RM50
Lithium-Polymer Battery : RM2500
Speaker Cone : RM300 Delivery : RM50
USB chip : RM460
Rent bills : RM1200 TOTAL : RM200

TOTAL : RM4510 Direct Material Cost + Labor Cost + Overhead Cost +
Period Cost

TOTAL MANUFACTURING COST = RM14,460

COST PER PRODUCT = RM 14460/100 ESTIMATED SELLING PRICE = RM289.20
= RM144.60

MACBETH POWEBANK X SPEAKER

MARK-UP PRICE = COST PRICE + 100%

PROFIT = MARK-UP PRICE - COST PRICE

PROFIT MARGIN = PROFIT/SELLING PRICE X 100

MARK-UP PRICE = RM144.60 + 100% = RM289.20

PROFIT = RM289.20 - RM144.60 = RM144.60

PROFIT MARGIN = RM144.60/RM289.20 X 100 = 50%