Sales :
Sale - Customer
Sale - Related
Total Sales
Manufacturing Cost :
VARIABLE COST :
Material Usage
Inks Usage
Direct Labor
Utilities
Indirect Mat. & Supply
Packing
Repair & Maintenance
Outside Service
Other Mfg. Expenses
Total Variable Cost
FIXED COST :
Indirect labor
Employees' Welfair
Utilities
Tools & Equipment
Land & Machine & Equipment Rental Fee
Repair & Maintenance
Outside Service
Depreciation
R & D Expenses
Other Mfg. Expenses
Total Fixed Cost
COST OF GOODS SOLD
Contribution Margin
Gross Profit