Spectrum Cost

Phenolic sat. film · warehouse 100

16-215568

1/2 61 X 97 MDF PSF 2 Layer Black FACE PSF 2 Layer Black BACK

MappedPSF

YTD FOB sales

$77,861

962 pcs · 39,529 SF

ASP

$80.94

Target $60.36 @ 28% GM

Std cost / pc

$43.46

RM $43.46 · conv $0.00

YTD gross margin

46.3%

$36,057 on $77,861

Construction

Face overlay · core · back overlay

Face5 x 8 PSF FSC$10.20
Core5 x 8 1/2" MDF$23.05
Back5 x 8 PSF FSC$10.20

PSF · 40.0 SF · AX 16-215568

RM cost
$43.46
Total cost
$43.46
Conversion
$0.00
Target @ 28% GM
$60.36

Cost build-up

IVR raw material. Labor and overhead are $0 pending mill rates.

Costed BOM

Quantities from the mapping workbook · unit cost from IVR

LayerAX itemConfigRaw materialQtyUnit costExtended
Core20002MDF core2164655 x 8 1/2" MDF1.00$23.05$23.05
Face20020PSF overlay2184515 x 8 PSF FSC2.00$5.10$10.20
Back20020PSF overlay2184515 x 8 PSF FSC2.00$5.10$10.20
LaborPSF conversion1$0.00$0.00
Overhead72% of labor1$0.00$0.00

2026 monthly FOB mill $

Phenolic Sat Film · MDF · January–August 2026

JanFebMarAprMayJunJulAugYTD
Sales $$38,799$39,062$77,861
Pcs479483962
SF19,68219,84739,529

History / open book

1,140 pcs

Open sales

1,140 pcs

FG concat

16215568