Murphy Bed Job Costing

Wilding Wallbeds is a small manufacturer of murphy beds in Southern Utah. The company has been in existence for roughly 15 years over which time extensive efforts have been made to improve the efficiency and quality of the manufacturing process. A key part of this process was the creation of a job costing system that would enable the company to calculate the costs of the various products that were produced. One of the difficulties faced in this process is that the array of products produced is very broad, and each product has a number of possible configurations based on customer preference. This creates the potential for thousands configurations for any given job. Because of this, the only feasible way to estimate the cost of a given job is to cost each of the individual subcomponents, and then add them together based on a customer’s chosen configuration.

This is the function that my program has been designed to perform. The task is performed in 12 separate steps each of which is separate sub routine. To summarize, the program calculates material costs including lumber, hardware, and finishing, labor, overhead, and then finishes by calculating the appropriate pricing. Other tabs such as “Materials” and “Lumber” are included with the main “Cost” tab. This enables users to update unit costs as necessary, however, all calculations of the quantity of materials and labor hours are made within the program.