1. Labor Distribution Report

2. 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

3. 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.

4. 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
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,
14.612
6-060
152 7 26
5.85
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,
0.186
6-220
1,026
6-230
217 12
138
192
0.72
1.58
5.34
12.00
6-245 SF
1,401
6,018
251
2,902
1,572
1.85
2.07
0.89 4,
11.562
6-290
4,454
13,738
420
11,880
5,192
2.29
1.16
0.86 9,
28.319
Phase 6 Total
31,191*
58,612*
2,447*
$23.96
35,775-

5. 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

6. 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

7. 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

8. 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

9. 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,
14.612

10. Labor Distribution Report (LDR) Example
Cost Code 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

11. 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.

12. 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).

13. 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

14. 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