Labor Distribution Report

Labor Distribution Report (LDR) What is it? Means to track labor costs, productivity, and gains/losses on a project Provides historical data for pricing of future work by the estimating department Provides a forecasting tool for labor costs on projects

Labor Distribution Report (LDR) How is it Developed? The LDR is generated by the cost coding of the project estimate. This is done by the Project Manager with Superintendent input. It is strictly related to Lueder Construction self-performed labor performed on the project. It is updated weekly through the Superintendent’s time card submissions for each Lueder employee working on the project, and the quantity report. The Project Manager reviews this weekly as well.

Phase 6-Wood Cost Code Descriptions Total Labor Estimate WTD Labor Cost JTD Labor Cost JTD Labor Hours This Week Job to Date Est. Calc % Compl. WTD Unit Cost JTD Unit Cost EST Unit Cost Projected Gain &Loss Error Messg Productivity to Date 6-020 LF 270 15 17.97 269.50- 1.00 6-045 176 8 Error 6-055 10,094 24,456 1,145 16,734 21,600 0.77 1.46 0.47 21,474.17- 14.612 6-060 152 7 26 5.85 152.00- 3.714 6-135 HR 4,960 1,590 65 30 53.01 3,369.67 0.462 6-200 % 8,231 11,995 525 98 100 0.98 123.03 82.31 4,071.76- 0.186 6-220 1,026 6-230 217 12 138 192 0.72 1.58 5.34 7.23.76 12.00 6-245 SF 1,401 6,018 251 2,902 1,572 1.85 2.07 0.89 4,617.13- 11.562 6-290 4,454 13,738 420 11,880 5,192 2.29 1.16 0.86 9,284.28- 28.319 Phase 6 Total 31,191* 58,612* 2,447* $23.96 35,775-

Labor Distribution Report (LDR) What information is included in the LDR? Cost Code Number, Work Description, and Units of Work Taken from project estimate with Project Manager & Superintendent review Total Labor Dollars estimated for that work activity From the project estimate Week to Date Labor Cost From time cards & wages Job to Date Labor Costs Cumulative total

Labor Distribution Report (LDR) What Information is included in the LDR? Job to Date Labor Hours Cumulative total from project time cards submitted by the Superintendent Quantities Units of Work Installed this Week From Superintendent’s weekly Quantity Report Job to Date Units of Work Installed Cumulative Total Original Estimated Quantity From estimate

Labor Distribution Report (LDR) What Information is included in the LDR? Percentage of Work Complete Calculation of JTD Quantity/Estimated Quantity Week to Date (WTD), Job to Date (JTD), and Estimated (EST) Unit Cost Calculated by dividing respective Labor Costs by their associated quantities i.e. JTD Labor Costs/JTD Quantity = JTD Unit Cost

Labor Distribution Report (LDR) What Information is included in the LDR? Project Gain/Loss Calculated by taking the remaining units to be installed (Est. Quantity-JTD Quantity), multiplied by JTD Unit Cost. Add this value to the JTD Labor Cost for a total estimated cost to complete. Subtract Total Labor Estimate Cost to determine Gain/Loss Another way to look at this is to subtract JTD Unit Cost from Estimated Unit Cost, multiply value by Estimated Quantity to determine Gain/Loss Productivity to Date Calculated by JTD Quantity/JTD Labor Hours

Phase 6- Wood 6-055 Misc. Blocking Total Labor Estimate WTD Labor Cost JTD Labor Cost JTD Labor Hours This Week Job to Date Est. Calc % Compl. WTD Unit Cost JTD Unit Cost EST Unit Cost Projected Gain &Loss Productivity to Date 10,094 24,456 1,145 16,734 21,600 0.77 1.46 0.47 21,474.17- 14.612

Labor Distribution Report (LDR) Example Cost Code 6-055 Miscellaneous Blocking, Unit is LF From Estimate: Total Labor Estimate: $10,094 Total Estimated Quantity for Project: 21,600 LF Estimated Unit Cost: $10,094/21,600LF= $0.47/LF

Labor Distribution Report (LDR) Example From Actual Project Data (i.e. timecards, quantity reports): Total JTD Labor Cost: $24,456 with 1145 JTD Labor Hours JTD Quantity Installed: 16,734 LF Percent Complete: JTD Quantity/Est. Quantity: 16,734/21,600=77% JTD Unit Cost: $24,456/16,734LF= $1.46/LF Comparing the Job to Date Unit Cost of $1.46/LF to the Estimated Unit Cost of $0.47/LF, we are essentially $1.00 more per LF installed than anticipated.

Labor Distribution Report (LDR) Example Determining the Projected Gain/Loss for this cost code, we can take the difference in Unit Cost (Estimate – Actual) which equates to -$1.00, multiply by the Estimated Quantity of 21,600 for a loss of $21,600. This compares to -$21,474 shown on the report (round-off error accounts for the difference). Alternatively, we can take the remaining quantity (EST Quantity – JTD Quantity) which is 4886 LF x JTD Unit Cost of $1.46/LF=$7,104. Add the JTD Cost of $24,456 for total to complete of $31,560. Subtract total Labor Estimate of $10,094 for a loss of $21,466. This compares to -$21,474 shown on the report (round-off error accounts for the difference).

Labor Distribution Report (LDR) Error Messages Occurs when calculated amounts result in an undefined number In practical terms labor dollars and quantities are not entered correctly $ show in WTD or JTD Cost but no associated quantities, or vice versa

Labor Distribution Report (LDR) Conclusion LDR’s are an important component to our Job Cost tracking & estimating performance They are only as good as the information provided Estimate Weekly Time Cards Weekly Quantity Report Responsibility falls on Field Staff, Superintendents, and Project Managers to assure information is complete & accurate