Weekly Versus Monthly Pubs --Dickeson

* It takes 92 hours to get a job through the process.

* On average, each job yields $4,183 Value Added (VA).

* We're producing at $45 VA per process hour.

* Pricing is roughly 2.3 times materials.

* An average job sells for $7,500 and uses $3,300 direct materials.

The focus of this analysis is twofold: 1.) Rate of satisfying customer demand and 2.) Rate of converting materials to claims for cash. This points our concentration to results desired by both customer and printer. There's a third aspect of the table: marketing analysis. Perhaps there's a fourth aspect as well: capacity utilization. We're really appraising enterprise productivity with this table—satisfaction of both customer and supplier needs from the printing conversion process.