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This is the Income Statement for Colt. This document shows the overhead costs incurred with the production of their guns.

I figured that since both Colt and Uberti sell the same type of guns that they probably have around the same selling and commissions. The only difference is that Colt sells originals and is a bit more popular than Uberti so I recorded Uberti's selling and commision a little lower. Totaling to about $4 million. The R&D of the gun doesn't really have that much money to pay out in overhead because they make replicas of the guns so all the plans and such for the guns are already made. I figured this would be only about $500,000 because the only thing that they may have to research is buying the plans for each specific gun that they reproduce. For General and Administrative I figured they had less workers than Colt because they are a little bit smaller than Colt so that would register to about $3 million. The building development for the company of Uberti would be generally the same as Colt because they both use the same technology and technology is always changing only uberti is just a smaller scale. So looking at the income statement from Colt it would be close to $70,000. Now the transaction costs for Uberti they will be more than Colt because they export a lot of their guns to the U.S. so with the value of the dollar being so high it won't cost that much I would say they would be around $2 million. Also the Restructuring cost won't be the same because Uberti is an Italian company so they have different interest rates than here in the U.S. It is higher than here so I would guess that they would have about $9 million in interest. Another thing that is different is that Uberti also has different income tax. Again it is much higher in Italy so if they have close to the same amount of sales Uberti's income tax would be close to $1 million.

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For this I was not able to find specifics for Uberti but I looked up similar gun makers in the United States and I thought that they would generally have the same stats and data. They may be a little bit different but generally have the same stuff associated with their overhead. I chose Colt Inc. to be my resource for this. They make the guns that Uberti replicates so I figured they would be generally the same.

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The very first thing that the Uberti does is cast all the parts of the gun with molten steel. This process then goes to the cooling tanks which changes the color of the gun and also makes it stronger due to the rapid chill of the metal. After that a worker makes sure that parts match up and fit correctly. The next step is assembling the rest of the gun and make sure that all the parts are correct and looking good. After that it gets tested. Meaning that they shoot the gun with a machine that makes sure that everything works correctly. After that it gets polished and packed up and shipped out to the gun buyer. It is actually a simple process just a lot of parts and time go into it.

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I would choose process order costing because there really isn't a specific job that they are doing. They make these revolvers in bulk so costing it out in a job order would be way too time consuming because you would have to mark down each stop along the line in order to get a price on the specific job. In process you can split up the costs into the processes it takes to make the product. So costing the designing process and then the assembly process would be way easier than costing each specific job.

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(also referred to as factory overhead, factory burden, and manufacturing support costs) refers to indirect factory-related costs that are incurred when a product is manufactured.

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Steel

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The indirect labor associated with the production of a Uberti Revolver would be the production supervisors that oversee the workers that assemble and engineer the gun. Also the janitorial service that comes in and cleans up offices and the production floor. Another part of indirect labor would be the polishers of the gun after production. They do not contribute directly in the process to make it but they help out with the finished product. Also the maintenance crew that come through and make sure all the machines in the factory are working together also contribute to indirect labor. And the Sales and Administrative would also be indirect labor as well because they do not help build the gun but they do in fact sell and help out with customer service within the company.

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The direct labor in making a Uberti Revolver is the Engineers that design the gun and the Assemblers that assemble all the parts that the engineers designed. As you can see in the picture on the right there is a lot of moving parts to assemble in such a small product. Also there is technicians that make sure that all the parts of the gun is built correctly so it will function right. Another piece of the direct labor is the steel molder that takes the molten hot steel and molds it into the pieces that you see on the right. An artist also is needed to put designs on the gun to make it like "snazzy".

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The item that I chose to research is something that I have a very big interest in and that would be guns. And the gun that I chose to look at is the revolver. That type of gun is made by many different companies but the company in this video is Uberti. A revolver is a type of gun that holds six rounds and can come in many different calibers. It may have all sorts of different designs but generally look like the one in the video. Uberti is an Italian gun maker, and it is one partners with other gun makers such as Benelli, and Soeger as well as others. It reproduces guns from the past. Meaning that they make replica guns that shoot and look exactly like the original guns from the past.

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No Copyright infringement intended! ©Discovery Season 14, Episode 02, # 171, Segment A: Western Revolver Replicas Narrated by: Lynne Adams A look inside Uberti's factory, making a Colt 1873 Single Action Army (.45 Colt) replica.