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LAZY STOOL

DESIGN BY NAZEEM

LAZY STOOL

FOR BEGINNERS THIS IS A STOOL.

THIS IS WHAT A STOOL DO BEST,

YOU SIT ON IT, STAND ON IT, OR

EVEN REST YOU LEG ON IT. THE

LAZY STOOL CONFORT YOUR DAILY

LIFE IN MANY WAYS MAXIMIZE

YOUR WELL BEING. BIG OR SMALL

EVENT PEOPLE CAN GATHER

AROUND ON THEIR STOOL WHILE

CHATTING WITH FAMILY OR

FRIENDS. FROM OLD TO YOUNG CAN

USE THE LAZY STOOL TO YOUR

LIKING, IN FRONT OF THE

TELEVISION WHILE RESTING YOUR

LEGS AFTER TIRING DAY OF

WORKING. REST YOUR LEGS

SIT STAND

DIRECT MATERIAL COST LAZY STOOL

PRODUCT COSTING

LABOR COST

Plywood RM1200 Carpenter (RM1500 X 2) RM3000
Fabric RM1000 Insurance (RM500 X 2) RM1000
Foam RM3600
TOTAL

TOTAL RM5800
PERIOD COST RM4000
OVERHEAD COST
Online Advertisment RM1000
Glue RM60 Marketing RM1500
Nails RM62 Delivery RM500
Utilities RM300 RM3000
Rent Bills RM500 TOTAL

TOTAL RM922 DIRECT MATERIAL COST + LABOR COST + OVERHEAD COST

RM 10722
COST PER PRODUCT = RM 10722 Total Manufacturing Cost

100 U
NITS = RM 107.22 ESTIMATED SELLING PRICE (90%) = RM 204