Bottling, Canning & Filling Lines worked example

Cost per Case at 110% cost allocation share to this order: a worked example

Push cost allocation share to this order up to 110% and the picture changes. This example computes every intermediate figure at that operating point. a packaged goods run needs a case-level cost estimate before quoting, scheduling, or approving production

The inputs for this scenario

  • Finished cases in the production order: 4,200 units (unchanged)
  • Variable packaging and product cost per case: 8.75 $ / unit (unchanged)
  • Cost allocation share to this order: 110 % (raised for this scenario; the documented default is 100)
  • Fixed setup, changeover, QA or pallet cost: 1,200 $ (unchanged)

Working through the calculation

  • Applying the documented formula (Allocated finished case cost = finished cases in the production order × variable packaging and product cost per case × allocation share) to the inputs above produces each figure below.
  • At this operating point the engine returns 41,625 $ case cost for finished case cost, the number this scenario is built around.
  • At this operating point the engine returns 9.91 $ / case for variable packaging and product cost per case.
  • At this operating point the engine returns 40,425 $ case cost for allocated finished case cost.
  • At this operating point the engine returns 1,200 $ for fixed setup, changeover, qa, or pallet cost.

How this compares with the baseline

  • Against the tool's baseline example, where cost allocation share to this order sits at 100% and the headline result is 37,950 $ case cost, this scenario comes in 9.68% above the baseline at 41,625 $ case cost.
  • It multiplies finished cases by the variable cost per case and an allocation share, then adds fixed setup, changeover and QA cost to give total finished-case cost. The value of this scenario is the size of the gap it exposes: that gap, priced out over a year, is the budget you can justify spending to close it.

Results at a glance

  • Finished case cost: 41,625 $ case cost (headline result)
  • Variable packaging and product cost per case: 9.91 $ / case
  • Allocated finished case cost: 40,425 $ case cost
  • Fixed setup, changeover, QA, or pallet cost: 1,200 $

Run it with your numbers

  • Every input above is editable in the live Cost per Case calculator, which recalculates instantly and can be shared with the inputs intact.

Last reviewed 2026-05-12.