MODULAR TABLE
FANG-YUAN
PRODUCT COSTING
1.PROMO POSTER
2.PEODUCT COSTING
PRODUCT FROM SEVEN DESIGN
DUAN YUQI
“FANG-YUAN" FANG-YUAN
FANG has rules in China, and people have to act MODULAR TABLE
according to the rules. YUAN stands for flexibility in
doing things. At the same time, the table can be split into
two, which is full of philosophical meaning.
Adjustable Adjustable Flexible split
cup holder height into two table
Growth Maturity Decline
Introduction
DIRECT MATERIAL COST RM9500 FANG-YUAN
RM8900
Oriented Strand Board RM4500 OVERHEAD COST Product costing
Stainless Steel
Stainless Steel sheets RM22900 Others RM3000
Utilities RM4000
TOTAL RM5300 Transportation RM3000
RM4000 Rental
LABOR COST RM14600
RM9300 TOTAL
Carpenter(with insurance)
Steel Craftsman(with insurance) RM1000 PERIOD COST RM2000
RM100 RM2500
TOTAL RM100 Delivery RM3000
RM100 Marketing
OVERHEAD COST Advertising
RM600
Indirect Material RM700 TOTAL RM5500
Wood Paint &Finishing RM2000
Sand Paper TOTAL COST(100 Units) RM52300
Screws
Nuts COST PER PRODUCT= RM52300 =RM523
100 Units
Indirect Material
Manager SELLING PRICE=1+90%=RM993.7
Quality inspector
Designer