VINAYAKA MISSIONS UNIVERSITY V.M.K.V.ENGINEERING COLLEGE, SALEM - 636 308 DEPARTMENT OF MECHANICAL ENGINEERING B.E.

PART TIME VI SEMESTER PROCESS PLANNING AND COST ESTIMATION UNIT-I PART A 1. Define standardization 2. Define simplification 3. What is production system? What are the various constituents of a production system? 4. What are the characteristics of job shop production? 5. What do you understand by product standardization? 6. What is product design? 7. What is process planning? What are the activities associated with it? 8. List the information required for process planning. 9. What are the factors that influence process planning? 10. What is meant by CAPP? 11. List out the benefits of CAPP systems. 12. What are the objectives of process analysis? 13. List out the objectives of Break-even analysis. 14. What are the basic assumptions made in BEP? 15. What is BEP? What is its significance? 16. What is meant by contribution? Also write its significance. 17. What are the limitations of break-even analysis? 18. What is Economic analysis? 19. What is an Aesthetic aspect of product design? PART B 1. 2. 3. 4. Briefly explain the various production systems Discuss the characteristics of a good product design Explain Computer Aided process planning of retrieval CAPP system Explain the various steps involved in process analysis. What are the objectives of process analysis? 5. Explain about the product design development process and the different factors 6. The fixed cost for the year 2000-01 are Rs600000 variable cost per unit isRs40.Each unit sells at Rs160.DetermineBEP (i) in terns of physical units (ii) in terms of Rs. If a scale volume of 5500 has been expected, then what will be the profit (or loss) earned? If a profit target of Rs120000 has been budgeted, compute the numbers of units to be sold.

UNIT-II PART A What is cost estimating? List the functions of estimating. List the various constituents of estimation. What shall be the effects of the following on an enterprise? (a) Under estimating (b) Over estimating 5. What do you mean by a realistic estimate? Describe its importance in production. 6. Define costing or cost accounting. 7. Why costing is essential to industrial control? 8. What is the purpose of costing? 9. Differentiate between estimating and costing. 10. Name the various methods of costing. 11. What are the cost components? 12. What the importance of costing? 13. List the aims of costing 14. Name the three importances of realistic estimates 15. Define design cost 16. Define unit cost method PART B 1) 2) 3) 4) 5) 6) 7) What are the objectives of cost accounting? Explain about estimating and costing? What is meant by classification of costs? Briefly discuss with examples. What are the advantages of efficient costing? Describe the procedure for estimating. Explain about the different methods of costing? Differentiate estimating and costing. 8) Explain the procedure followed for estimating the cost of an industrial product 1. 2. 3. 4.

UNIT-III PART A 1) 2) 3) 4) What do you mean by direct labour cost? How will you estimate direct labour cost for mass production of an item? What do you understand by indirect labour cost? What are the various time allowances which should be considered for calculating labour cost? 5) Name the various elements of cost. 6) Define direct materials and indirect materials. 7) What do you mean by direct expenses? 8) What do you understand by the term over head expenses? List few items of overhead expenses in a factory. 9) What items of expenditure are included in administrative overheads? 10) List various components of cost. 11) What do you understand by depreciation of machine? Discuss the various causes of depreciation 12) List out the various methods of calculating depreciation. 13) Define the straight line method. 14) What is diminishing balance method for calculating depreciation? 15) What do you understand by allocation of overhead expenses? 16) Under What situations, you can use the allocation of overhead expenses by percentage on prime cost method. 17) What is meant by machine hour for allocation of total expenses? 18) What is weight of material of diameter d and length of L? 19) What are the various time allowances which should be considered for calculating labour cost? 20) Define fatigue allowance PART B 1. Estimate the weight of the material required for manufacturing 150 pieces of shaft as shown in fig.1. The shaft is made of mild steel which weighs 7.87 gm/cc and costs Rs. 4.75 per kg. Also calculate the material cost for 150 such shafts.

10

20

25

15

10

10

20

15

20

Fig.1 All dimensions are in mm

2. Explain the terms prime cost, factory cost, total cost and selling price. Show the relationship between various components of cost with the help of a Ladder diagram. 3. A Certain article is manufactured in batches f 100. The direct material cost is Rs. 250, direct labour cost Rs.400 and factory overheads Rs.290. if the selling on-cost is 40% of prime cost, what should be the selling price of each product to obtain a profit of 20% (i.e., profit is 20% of selling price). 4. A manufacturing firm has total overheads of Rs.1,20,000 and total prime cost Rs.2.5 lacs for the year 2002-03. Find out the share of overheads to be allocated to products A and b by proportional to prime cost method using the following date Direct material cost Direct labour cost Direct other expenses Product A Rs. 900 Rs. 700 Rs. 300 Product B Rs.1000 Rs.600 Rs.250

5) Calculate the number of rivets of dimensions shown in fig. which can be manufactured from 6 kg of mild steel. Assume that there is no wastage of material. Take density of mild steel as 7.87gm/cc.

All dimensions are in mm For manufacturing a milling machine, the expenditure is tabulated in table Sl.No. Particulars Expense in Rs. 1 Material consumed 46,000 2 Indirect factory wages 7,000 3 Directors fees 2,500 4 Advertising 8,000 5 Net profit 11,750 6 Depreciation on sales departments car 900 7 Printing and stationary 350 8 Depreciation on plant 4,200 9 Direct wages 59,000 10 Factory rent 5,750 11 Telephone and postal charges 250 12 Gas and electricity 400

13 14 15 16 17

Office salaries Office rent Show room rent Salesmans commission Sales department car expenses

2,000 600 1,200 1,850 1,200

Find out (a) prime cost, (b) Factory cost, (c) Total cost of production (d) cost of sales and (e) selling price. 6) A factory has a capacity to produce 1000 shapes/annum. But at present it is working at its 70% capacity. The sales income at this level is Rs 52,50,000. The fixed cost of the factory is Rs 20,00,000 and variable cost per piece is Rs 2500. There is a proposal for mechanization but this will increase the fixed cost by Rs 40,000 and will reduce the variable cost by Rs 500 per unit. Estimate (a) whether the proposal is economical, (b) If a reduction in selling price by Rs 200 per unit makes the factory to run at 85% of its full capacity, would this be a better proposal than the first one. 7) A certain machine was purchased for Rs 25,000 and it was presumed that it will last for 20 years. It was also considered that by selling the scrap of the machine, the residual value be Rs 4000. If the depreciation is changed by reducing balance method, find out the depreciation fund after and depreciation amount for the 3rd year. Also find out the percentage by which value of the machine is reduced every year. 8) A company manufactures pocket transistors. The details of its monthly expenditure are as follows. Direct material= Rs 1000 Direct labour= 200 hrs at the rate of Rs 5/hr 125 hrs at the rate of Rs 4/hr Factory over heads=10% of prime cost other overheads=10% of works cost Profit= 20% of total cost Numbers of units manufactured per month=200. Estimate the selling price per unit.

UNIT IV PART A 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. 13. 14. 15. 16. 17. 18. 19. Differentiate hot forging and cold forging What are the various losses considered while calculating the material cost for a forged component? What are the various elements considered while calculating the cost of gas welded joint How is electric are welding cost estimated? What do you mean by pattern? List few pattern materials generally used What is shrinkage allowance? How can you calculate the net weight of the casting Name the various pattern allowances used in foundry Name the two types of gas welding technique What do you mean by scale loss in forging? Contrast smith forging and drop forging. In what ways, press forging and upset forging are different? In smith forging, scale loss and shear loss are considered why? How can you determine the size of the stock in forging? Sketch the different types of weld joints. What are the various elements considered while calculating the cost of welded joint? Define foundry, casting and a mould. Name the pattern allowances which can be quantitatively specified. Why machining allowance is kept in a pattern? PART B 1. 500 mild steel bolts show in fig are to be forged in an up setting machine from 20mm diameter rod. What would be the length of each such bolt before upsetting? i. Also calculate, the length required for 500 such bolts, if 5% of the length goes to scrap.

SQ.30

20

2.

50 All dimensions are in mm A shaft as shown in figure is to be drop forged from the bar stock of 20mm in diameter. Consider all losses and assuming that: a. (i). Material cost is Rs. 12 per metre. b. (ii). Cost of forging is Rs. 0.05 / cm2 surface area forged. c. (iii). Overheads to be 50% of material cost

d. (iv). Profit 20% of the total cost. e. Estimate the selling price of a forged shaft

20

50

20

30 3.

All dimensions are in mm 100 40

20 numbers of gun metal bevel gear blank shown in figure are to be cast in the factory from the pattern supplied by the customer. Estimate the selling price of each piece from the following data: a. (i). Cost of molten gun metal = Rs. 9.20 per kg; b. (ii). Scrap return value = Rs. 5.00 per kg; c. (iii). Process scrap = 10% net weight of casting; d. (iv). Administrative overheads = Rs.3.50 per kg; e. Profit = 15% of manufacturing cost; f. Density of gun metal = 8.73 gm / cc. 5 7 2 3.5 3.5

All dimensions are in cm 4.

2.5 6

A foundry unit produces tractor components as cast. Calculate the selling price of producing a component weighing 50 kg form the following data: a. (i). Material of component is cast iron with density 7.2 gm/cc b. (ii). Cost of molten iron at cupola = Rs. 2.50 per kg. c. (iii). Process scrap = 17% of net weight d. (iv). Scrap return value = Rs. 1.10 per kg. e. (v). Administrative and sales overheads = Rs.5 per piece f. (vi). Profit = 10% of total cost. g. (vii). Other expenditure is given in table below

5). Calculate the cost of welding of two plates 250 x 120 x 8 mm thick to obtain a piece 250 x 240 x8 mm approximately using rightward technique. The following data is available : Cost of filler material = Rs. 14 per kg; Cost of oxygen = Rs. 850 per 100 acetylene = Rs. 5000 per 100 ; Consumption of oxygen = 0.70 ; Cost of

/hr; Consumption

of acetylene =0.70 /hr; Diameter of filler material = 7.2 gms/cc; Filler rod used = 340 cms per meter of weld; Speed of welding = 2.4 m / hr. Edge preparation finishing and handling time = 90% of time to weld; Labour is paid Rs. 15 per hour and on cost may be taken as 120% of labour cost. 6). Two plates each 1.2 mm long and 8 mm thick are to be welded. A 60 Vee is prepared by means of gas cutting before welding is to be commenced. The cost of oxygen is Rs. 9/m3 and of acetylene Rs. 45/ . The labor charges are Rs. 4 per hour. The filler metal costs Rs. 11/kg. Using rightward technique, find the cost of cutting and welding. Take density of filler metal as 10 gm/cc. The following data is also available : For cutting (for 10 mm thick plate): Cutting speed = 20 m/hr Consumption of oxygen = 2 m3/hr Consumption of acetylene = 0.2 m3/hr Data for rightward welding (for 8 mm thick plate): Consumption of oxygen = 0.78 /hr Consumption of acetylene = 2 /hr Diameter of filler rod used = 4 mm Rate of welding = 3.4m Filler rod used per meter of weld = 3.4 m 7). A small fuse box 300 mm long, 210 mm wide and 60 mm deep with a lid 30 mm deep is to be manufactured in grey iron. The thickness is 4.5 mm. The pattern supplied by the customer is of the loose type; hence, bench moulding is to be followed. Estimate the selling price per piece, given the following data : (i) Cost of iron in the cupola spout = Rs. 1.20 per kg ; (ii) Cost of process scrap return = 55 paise per kg ; (iii) Administrative on cost = Rs. 3.20 per hour ; (iv) Profit margin = 16% ; (v) Density = 7.3 gm / cc ; (vi) Process scrap = 20% of net weight. Other expenditure details are:

Process Moulding and pouring Shot blasting Fettling

Time per piece 16 min 6 min 4 min

Labour charges per minute Rs. 1.50 Rs. 0.25 Rs. 0.10

Works on cost per hour Rs. 4.50 Rs. 4.00 Rs. 3.25

UNIT V PART A 1. Distinguish between feed and depth of cut 2. Define tool approach and tool overtravel 3. How can you calculate the turning time required on a lathe 4. How can you estimate the thread cutting time required on a lathe 5. Estimate the machining time of grinding machine 6. What do you mean by cutting speed? 7. Write down the formula for estimation of shaping time? 8. Define length of cut 9. What is the length of cut facing operation of diameter D? 10. What is the difference between drilling and reaming? 11. Discuss the various factors for the selection of (a) Cutting speed, (b) Feed, (c) Depth of cut. 12. How can you calculate the turning time required on a lathe? 13. How can you estimate the grinding time for a cylindrical grinding operation? 14. How will you calculate the time required for drilling a hole in an object? PART B 1. Calculate the machining time of a centrifugal pump shaft shown in figure. The bar stock diameter is 75mm and finished dimensions are shown in sketch and all are in mm. a. Assume cutting speed as 350 r.p.m. for a depth of cut 2mm and feed/revolution as 0.2 mm.

35

70

20

20

30

20

30

20

30

All dimensions are in mm 2. Estimate the machining time required for manufacturing a shaft shown in figure from a mild steel stock of 26 mm diameter. Assume: a. Feed for turning operation = 0.2mm/rev; b. Cutting speed for turning and knurling operations = 20 m/min; c. Cutting speed for threading = 12 m/min; d. Depting of cut not to exceed = 3 mm; e. Number of cuts for threading = 5

2 mm pitch

23

25

22

1 6

65

10

35

25

All dimensions are in mm 3. Determine the time required to shape a block 400mm x 150mm on a shaper working with a cutting speed of 12 m/min and cross feed of 0.85 mm/stroke. Ratio of return stroke to cutting stroke speed is 3:2. Take allowances as 25mm on each side on length and 15mm on each side on width. A slot 25mm deep is to be cut through a workpiece 200mm long with the help of H.S.S. side and face cutter whose diameter is 150mm and that has 10teeth. The cutting speed is 50m/min and feed is 0.25 mm per teeth. Determine: a. (i). Table feed in mm/min; (ii). Total cutter travel; and (iii). Time required machining the slot. Estimate the planning time for a costing 1.25m long and 0.5m wide which is machined on a planner having cutting speed of 12m/min and a return speed of 30m/min. Two cuts are required, one roughing with a depth of 3.125mm and a feed of 0.1mm/rev and other finishing with a depth of 0.125mm and using a feed of 0.125mm. A 150mm thick laminated plate consists of 90mm thick steel plate 60mm thick brass plate. A 20mm diameter hole is to be drilled through this plate. Estimate the total time taken for drilling, of cutting speed for steel=25m/min, cutting speed for brass=50m/min, feed of 20mm drill for steel=0.2mm/rev, feed of 20mm drill for brass=0.25mm/rev. A 60mm rod of aluminium to be machined on a lathe, the finished size is shown in fig. The length of rod is 175mm.Determine the total machining time and material cost, if material is purchased at the rate of Rs.12 per kg. Assuming cutting speed 30m/min and feed 0.2 mm/rev. Take density of aluminums as 2.7gm/cc, depth of cut not to exceed 2.5mm. Find the time required on a shaper to machine a plate 1100x500mm, if the cutting speed is 16m/min. The ratio of return stroke time to cutting time is 2:3. The clearance at each end is 20mm along the length and 15mm on width. Two cuts are required, one roughing cut with cross feed of 2mm per stroke and one finishing cut with feed of 1.25mm for stroke.

4.

5.

6.

7.

8.