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time-and-material pricing Chuck\'s Cars restores classic automobiles to showroom

ID: 2464381 • Letter: T

Question

time-and-material pricing Chuck's Cars restores classic automobiles to showroom status, and the expected parts and materials were $800,000 for 2017. Budgeted data for 2017 are: The company anticipated that the restores would work a total of 5,000 hour of labor this year, and will charge a $20 profit margin per hour of labor and a 15% profit margin on parts and materials. On February 15, 2017, the company is asked to prepare a price estimate to restore a car. Chuck's estimates that this job will take 15 hours of labor and $5,000 in parts and materials. Compute the rate charged per hour of labor. Compute the material loading charge rate. compute a time-and-material price estimate restoring the car.

Explanation / Answer

Answer 1. Rate Charged per hour of Labor Restorers Salary & Fringe Benefits ($135000 / 5000 Hrs)                27.00 Overhead Applied Admn.Salaries & Fringe Benefits ($27000/ 5000 hrs)                   5.40 Other Overhead ($10000 / 5000 hrs)                   2.00 Total Cost                34.40 Add: Profit Margin per Hr.                20.00 Total Rate charged per hour of Labor                54.40 Answer 2. Material Loading Charge Rate (In % of Material) Purchasing Agent's Salary and Fringe Benefits                     8.44 Overhead Applied Admn.Salaries & Fringe Benefits                   2.81 Other Overhead                   8.75 Total Cost                20.00 Add: profit Margin                15.00 Total Rate Charhe per Material Billed (in %)                35.00 Answer 3. Time & Material Price Estimate For restoring the Car Material Cost 5000 Add: Materaol Loading Charge (35% of $5000) 1750 Total Material Cost 6750 Add: Labour Cost (15 Hrs X $54.40) 816 Total Estimate 7566