ABC Costing Example

7/27/2019 ABC Costing Example

1/53

Resources Head Count

Salaries $10,000.00 Sales 2

Rent $2,500.00 Warehouse 3

Automobile $1,000.00 Service 2

Postage $50.00 Accounting 1

This is a simplified ABC model built for a bicycle sales & service shop, and as such a

the concepts of activity based costing,

Ledger

Step 1) Define your ledger, resources
http://www.prismata.com/


2/53

President 1

Sales Warehouse Service Accounting

Salaries 20% 30% 20% 10%

Rent 0% 60% 20% 10%

Automobile 50% 20% 0% 0%Postage 100% 0% 0% 0%

Sales Warehouse Service Accounting

Salaries $2,000.00 $3,000.00 $2,000.00 $1,000.00

Rent $0.00 $1,500.00 $500.00 $250.00

Automobile $500.00 $200.00 $0.00 $0.00

Postage $50.00 $0.00 $0.00 $0.00

$2,550.00 $4,700.00 $2,500.00 $1,250.00

Customer Mgmt Order Entry Receiving Picking

Sales 30% 70% 0% 0%

Warehouse 0% 0% 20% 50%

Service 0% 0% 0% 0%

Accounting 0% 0% 0% 0%

President 100% 0% 0% 0%

Customer Mgmt Order Entry Receiving Picking

Sales $765.00 $1,785.00 $0.00 $0.00

Warehouse $0.00 $0.00 $940.00 $2,350.00

Service $0.00 $0.00 $0.00 $0.00

Accounting $0.00 $0.00 $0.00 $0.00

President $2,550.00 $0.00 $0.00 $0.00

Step 2) Allocate your ledger dollars to

Step 3) Allocate your resource dollars t


3/53

$3,315.00 $1,785.00 $940.00 $2,350.00

Salesman Customer Customer TypeProduct /

ServiceOrder ID

John ALLIED Distributor Water Bottle 25

John BIG WHEELS Distributor 25" Spoke 59

John BIG WHEELS Distributor 54" Steel 59

John BIG WHEELS Distributor Shirt 59

Mary BRIGMAN Wholesale Shirt 40

Mary BRIGMAN Wholesale 25" Spoke 41

Mary BRIGMAN Wholesale 54" Steel 41

Mary BRIGMAN Wholesale Water Bottle 41

Mary CHAIN GANG Wholesale 52" Carbon 36

Mary CHAIN GANG Wholesale 52" Carbon 36

Mary CHAIN GANG Wholesale 56" Aluminum 36




Mary CHAIN GANG Wholesale 61 cm Aluminu 36Mary CHAIN GANG Wholesale 61 cm Aluminu 36

John CIRCLE 1 Distributor Repair / Service 46

Mary CITY OF SAN DIEGO Public 25" Spoke 14

Mary CITY OF SAN DIEGO Public 54" Steel 14

Mary CITY OF SAN DIEGO Public Front Reflector 15

Mary CITY OF SAN DIEGO Public Shirt 16

Mary CITY OF SAN DIEGO Public Bullhorns 17

Mary CITY OF SAN DIEGO Public Offroad Tire 18

Mary CITY OF SAN DIEGO Public Road Tire 18

Mary CITY OF SAN DIEGO Public Road Tube 18

Mary CITY OF SAN DIEGO Public 60" Steel 19







John CYCLONE CYCLES Distributor Water Bottle 51

Step 4) Allocate your activity costs to


4/53

John CYCLONE CYCLES Distributor Repair / Service 52

John CYCLONE CYCLES Distributor Repair / Service 55

Phil CYSKILLS OEM Repair / Service 37

Mary FINISH LINE Wholesale Shirt 50

John FRAMES & MORE Distributor 48" Aluminum 53


John FRAMES & MORE Distributor 48" Aluminum 53John FRAMES & MORE Distributor 52" Aluminum 53




John FRAMES & MORE Distributor 58" Carbon 53

John FRAMES & MORE Distributor Repair / Service 54

John FRAMES & MORE Distributor 48" Steel 56

John FRAMES & MORE Distributor 62" Carbon 56

John FRAMES & MORE Distributor Water Bottle 56

John FRAMES & MORE Distributor Shirt 57

John FRAMES & MORE Distributor Shirt 57

John FRAMES & MORE Distributor Water Bottle 57

John FRAMES & MORE Distributor Offroad Tire 58

John FRAMES & MORE Distributor Repair / Service 58

John FRAMES & MORE Distributor Road Tire 58

Phil GET ROLLING OEM 60" Steel 38

Phil GET ROLLING OEM Water Bottle 38

Mary HELMETS R US Wholesale Repair / Service 35

John LIGHT POINT Distributor Shirt 28

John LIGHT POINT Distributor Water Bottle 29

Phil OCEAN BREEZE OEM 24" Handlebars 61Phil OCEAN VIEW OEM Offroad Tire 62

Mary OCEAN VIEW OEM Repair / Service 62

Mary OCEAN VIEW OEM Repair / Service 62

Mary OCEAN VIEW OEM Road Tire 62

John PEDAL PUSHERS Distributor 25" Spoke 45

John PEDAL PUSHERS Distributor 54" Steel 45

John PEDAL PUSHERS Distributor Water Bottle 45

Mary RIDE AND GO Wholesale Offroad Tire 43

Mary RIDE AND GO Wholesale Road Tire 43

Mary RIDE AND GO Wholesale Water Bottle 43

Mary RIDE AND GO Wholesale Water Bottle 44Phil ROLL IN OEM Shirt 33

Phil ROLL IN OEM Front Reflector 34

Phil ROLL IN OEM Offroad Tire 34

Phil ROLL IN OEM Road Tire 34

Phil ROLL IN OEM Road Tube 34

Mary SEATS ETC Wholesale Shirt 26

John SEATS ETC Wholesale Shirt 27

Mary SEATS ETC Wholesale Shirt 27


5/53

Phil SMITH & SONS OEM Repair / Service 1

Phil SMITH & SONS OEM Helmet 2

Phil SMITH & SONS OEM Helmet 3



Phil SMITH & SONS OEM Front Reflector 5

Phil SMITH & SONS OEM Shirt 5Phil SMITH & SONS OEM Repair / Service 6


Phil SMITH & SONS OEM Back Reflector 7

Phil SMITH & SONS OEM Water Bottle 8



Phil SMITH & SONS OEM 38" Handlebar 10


Phil SMITH & SONS OEM 646 Pedals 11



John SMOOTH INDUSTRIES Distributor 25" Spoke 32

John SMOOTH INDUSTRIES Distributor 50" Steel 32

John SMOOTH INDUSTRIES Distributor Repair / Service 32

John SMOOTH INDUSTRIES Distributor Repair / Service 32

Phil SPECTRAL OEM Repair / Service 30

Phil SPECTRAL OEM Water Bottle 31



Mary STAR CYCLES Wholesale Offroad Tire 47

Mary STAR CYCLES Wholesale Offroad Tube 47Mary STAR CYCLES Wholesale Road Tire 47

Mary STAR CYCLES Wholesale Water Bottle 47

Mary STAR CYCLES Wholesale Offroad Tire 48

Mary STAR CYCLES Wholesale Road Tire 48

Mary STAR CYCLES Wholesale Water Bottle 48

John THREE BROS Distributor Water Bottle 60

John UNION Distributor Repair / Service 39

Mary URBAN TRACK Wholesale Repair / Service 21

Phil VICTORY CYCLES OEM Repair / Service 22

Phil VICTORY CYCLES OEM 25" Spoke 23

Phil VICTORY CYCLES OEM 54" Steel 23Phil VICTORY CYCLES OEM Shirt 23

Phil VICTORY CYCLES OEM Offroad Tire 24

Phil VICTORY CYCLES OEM Road Tire 24

Phil VICTORY CYCLES OEM Road Tube 24

Phil VICTORY CYCLES OEM Shirt 24

Phil VICTORY CYCLES OEM Offroad Tire 63

Phil VICTORY CYCLES OEM Road Tire 63

Phil VICTORY CYCLES OEM Shirt 63


6/53

DataCustomer Product / Service Sum of Revenue Sum of COGS Sum of TOTAL COST

ALLIED Water Bottle $115.00 $23.51 $63.52

ALLIED Total $115.00 $23.51 $63.52

BIG WHEELS 25" Spoke $170.60 $34.88 $50.53

54" Steel $428.90 $87.69 $242.47

Shirt $143.35 $29.31 $54.23

BIG WHEELS Total $742.84 $151.88 $347.23

BRIGMAN 25" Spoke $295.79 $60.47 $63.58

54" Steel $543.06 $111.03 $251.66

Shirt $189.81 $38.81 $64.96

Water Bottle $120.96 $24.73 $41.03

BRIGMAN Total $1,149.62 $235.04 $421.22

CHAIN GANG 52" Carbon $1,214.73 $248.34 $352.73

56" Aluminum $150.84 $30.84 $262.25

60" Aluminum $523.67 $107.06 $335.22

61 cm Aluminum $189.41 $38.72 $250.84

CHAIN GANG Total $2,078.64 $424.96 $1,201.04

CIRCLE 1 Repair / Service $397.51 $81.27 $262.70

CIRCLE 1 Total $397.51 $81.27 $262.70

CITY OF SAN DIEGO 25" Spoke $295.79 $60.47 $71.05

54" Steel $543.06 $111.03 $261.8860" Steel $268.67 $54.93 $246.28

Bullhorns $112.79 $23.06 $68.29

Front Reflector $223.70 $45.73 $69.46

Offroad Tire $122.06 $24.96 $128.93

Road Tire $272.63 $55.75 $138.61

Road Tube $37.19 $7.60 $32.93

Shirt $181.89 $37.18 $144.51

CITY OF SAN DIEGO Total $2,057.78 $420.71 $1,161.94

CYCLONE CYCLES Repair / Service $528.66 $108.08 $368.08

Water Bottle $115.00 $23.51 $40.40

CYCLONE CYCLES Total $643.66 $131.59 $408.48

CYSKILLS Repair / Service $452.25 $92.46 $348.26

CYSKILLS Total $452.25 $92.46 $348.26

FINISH LINE Shirt $176.02 $35.99 $87.58

FINISH LINE Total $176.02 $35.99 $87.58

FRAMES & MORE 48" Aluminum $279.56 $57.16 $314.52

48" Steel $0.00 $0.00 $163.75

52" Aluminum $0.00 $0.00 $202.66

Step 5) Reporting


7/53

FRAMES & MORE 54" Aluminum $734.47 $150.16 $315.22

58" Carbon $83.68 $17.11 $103.61

62" Carbon $384.32 $78.57 $162.12

Offroad Tire $41.00 $8.38 $53.11

Repair / Service $482.40 $98.62 $400.77

Road Tire $92.30 $18.87 $55.47

Shirt $179.19 $36.63 $110.25Water Bottle $230.00 $47.02 $104.82

FRAMES & MORE Total $2,506.91 $512.52 $1,986.29

GET ROLLING 60" Steel $438.39 $89.63 $301.37

Water Bottle $48.62 $9.94 $39.00

GET ROLLING Total $487.01 $99.57 $340.37

HELMETS R US Repair / Service $370.35 $75.72 $248.32

HELMETS R US Total $370.35 $75.72 $248.32

LIGHT POINT Shirt $201.80 $41.26 $69.56

Water Bottle $129.53 $26.48 $54.71

LIGHT POINT Total $331.34 $67.74 $124.27

OCEAN BREEZE 24" Handlebars $5,055.75 $1,033.62 $711.64

OCEAN BREEZE Total $5,055.75 $1,033.62 $711.64

OCEAN VIEW Offroad Tire $54.41 $11.12 $40.70

Repair / Service $607.82 $124.26 $434.95

Road Tire $122.87 $25.12 $48.08

OCEAN VIEW Total $785.09 $160.50 $523.74

PEDAL PUSHERS 25" Spoke $213.26 $43.60 $53.98

54" Steel $536.13 $109.61 $254.31

Water Bottle $115.00 $23.51 $41.53

PEDAL PUSHERS Total $864.38 $176.72 $349.81

RIDE AND GO Offroad Tire $94.48 $19.32 $47.41Road Tire $146.45 $29.94 $51.72

Water Bottle $196.92 $40.26 $78.31

RIDE AND GO Total $437.85 $89.52 $177.44

ROLL IN Front Reflector $238.50 $48.76 $57.78

Offroad Tire $56.25 $11.50 $46.66

Road Tire $128.25 $26.22 $51.17

Road Tube $40.50 $8.28 $36.14

Shirt $0.00 $0.00 $63.68

ROLL IN Total $463.50 $94.76 $255.42

SEATS ETC Shirt $605.41 $123.78 $164.82

SEATS ETC Total $605.41 $123.78 $164.82SMITH & SONS 38" Handlebar $0.00 $0.00 $48.25

646 Pedals $7.70 $1.57 $54.37

Back Reflector $0.00 $0.00 $46.37

Front Reflector $488.25 $99.82 $104.55

Helmet $94.50 $19.32 $106.79

Repair / Service $407.25 $83.26 $621.99

Shirt $317.25 $64.86 $86.29

Water Bottle $220.50 $45.08 $79.63


8/53

SMITH & SONS Total $1,535.45 $313.91 $1,148.23

SMOOTH INDUSTRIES 25" Spoke $292.14 $59.73 $66.91

50" Steel $907.79 $185.59 $301.42

Repair / Service $345.71 $70.68 $261.50

SMOOTH INDUSTRIES Total $1,545.64 $316.00 $629.82

SPECTRAL Repair / Service $386.71 $79.06 $314.64

Water Bottle $348.37 $71.22 $165.48SPECTRAL Total $735.08 $150.28 $480.12

STAR CYCLES Offroad Tire $96.71 $19.78 $104.80

Offroad Tube $134.80 $27.56 $65.89

Road Tire $217.62 $44.50 $117.76

Water Bottle $227.84 $46.58 $107.56

STAR CYCLES Total $676.96 $138.42 $396.02

THREE BROS Water Bottle $129.53 $26.48 $69.33

THREE BROS Total $129.53 $26.48 $69.33

UNION Repair / Service $421.11 $86.09 $291.64

UNION Total $421.11 $86.09 $291.64

URBAN TRACK Repair / Service $491.96 $100.58 $338.92

URBAN TRACK Total $491.96 $100.58 $338.92

VICTORY CYCLES 25" Spoke -$240.80 -$49.23 $89.70

54" Steel -$456.64 -$93.36 $269.86

Offroad Tire $108.38 $22.16 $88.34

Repair / Service $272.97 $55.81 $214.21

Road Tire $240.35 $49.14 $105.92

Road Tube $39.78 $8.13 $32.29

Shirt $181.08 $37.02 $211.51

VICTORY CYCLES Total $145.13 $29.67 $1,011.83


9/53

Activities

Customer Mgmt

Order Entry

Receiving

Picking

plies costs to line items on sales orders. The example is meant solely to show

ou can apply this methodology to determine the costs of anything you want,

This example is provided free of charge by Prismata for use as an ed

http://www.pri

For assistance or comment

(888) PRISMATA (774-7628) || i

and activities

Customer mgmt is allocated to customers base

spends with us, the more

Allocation

Each line item takes 1 minute to enter. Direct s

memos take an

Allocated to non-direct ship

Allocated to non-direct ship


10/53

Delivery

Repairs

Posting Payments

Collections

President Check

20% 100%

10% 100%

30% 100%0% 100%

President

$2,000.00

$250.00

$300.00

$0.00

$2,550.00

Delivery Repairs Posting Payments Collections

0% 0% 0% 0%

30% 0% 0% 0%

0% 100% 0% 0%

0% 0% 50% 50%

0% 0% 0% 0%

Delivery Repairs Posting Payments Collections

$0.00 $0.00 $0.00 $0.00

$1,410.00 $0.00 $0.00 $0.00

$0.00 $2,500.00 $0.00 $0.00

$0.00 $0.00 $625.00 $625.00

$0.00 $0.00 $0.00 $0.00

Allocated to orders bas

Repairs are billed by the hour after the fact, so thi

Each line item takes 30 secon

Every 15 days outstanding, the customer is calle

larger

your resources

your activities


11/53

$1,410.00 $2,500.00 $625.00 $625.00

Order Line Vendor Order Type Weight

1 First Solutions R 0.3

2 Suppliers Consolidated R 0.1

1 Suppliers Consolidated R 18


1 First Solutions R 1




1 First Solutions DS 7






7 First Solutions DS 108 First Solutions DS 10


2 Brighton Industries R 0.1

1 Brighton Industries R 18















Data from your organizational management system(

our line items


12/53







3 Suppliers Consolidated R 85 Suppliers Consolidated R 9




















1 Suppliers Consolidated R 22 Suppliers Consolidated R 1.5










1 Suppliers Consolidated R 0.31 First Solutions R 1









13/53







2 Brighton Industries R 11 Brighton Industries R 0




















3 Suppliers Consolidated R 1.51 Suppliers Consolidated R 1









2 Brighton Industries CM 0.1

1 Brighton Industries CM 183 Brighton Industries CM 1









14/53

Sum of NET PROFIT

$27.97

$27.97

$85.19

$98.74

$59.81

$243.73

$171.74

$180.37

$86.04

$55.20

$493.35

$613.66

-$142.25

$81.39

-$100.16

$452.64

$53.54

$53.54

$164.27

$170.15-$32.54

$21.44

$108.51

-$31.82

$78.27

-$3.34

$0.20

$475.13

$52.50

$51.09

$103.59

$11.53

$11.53

$52.45

$52.45

-$92.12

-$163.75

-$202.66


15/53

$269.09

-$37.04

$143.63

-$20.49

-$16.99

$17.95

$32.31$78.16

$8.09

$47.39

-$0.32

$47.08

$46.31

$46.31

$90.98

$48.34

$139.32

$3,310.49

$3,310.49

$2.58

$48.60

$49.67

$100.86

$115.68

$172.21

$49.96

$337.85

$27.75$64.79

$78.35

$170.89

$131.96

-$1.91

$50.86

-$3.92

-$63.68

$113.32

$316.80

$316.80-$48.25

-$48.24

-$46.37

$283.88

-$31.61

-$298.00

$166.10

$95.79


16/53

$73.31

$165.50

$420.78

$13.54

$599.81

-$6.99

$111.67$104.67

-$27.87

$41.34

$55.36

$73.70

$142.52

$33.72

$33.72

$43.38

$43.38

$52.47

$52.47

-$281.27

-$633.14

-$2.12

$2.95

$85.28

-$0.64

-$67.45

-$896.38


17/53

you the general methodology used in constructing an ABC model. Once

.g. jobs, transactions, employees, services...

cational tool. Use towards non-educational ends is prohibited.

mata.com

, please contact us at:

[email protected]

on revenue since the more revenue someone

ime we spend with them.

ethodology

ips take an extra 5 minutes to enter, and credit

xtra 10 minutes.

line items based on weight.

line items based on weight.


18/53

Check

100%

100%

100%

100%

100%

d on delivery distance.

is is to be allocated to services based on revenue.

ds to post payments against.

, with more time being spent on the customer's

rders.


19/53

Distance Days Outstanding Revenue COGS

5 10 $115.00 $23.51

10 20 $170.60 $34.88

10 20 $428.90 $87.69

10 20 $143.35 $29.31

6 16 $189.81 $38.81

6 16 $295.79 $60.47

6 16 $543.06 $111.03

6 16 $120.96 $24.73

15 45 $1,085.99 $222.02

15 45 $128.75 $26.32

15 45 $0.00 $0.00

15 45 $150.84 $30.84

15 45 $261.83 $53.53

15 45 $261.83 $53.53

15 45 $94.70 $19.3615 45 $94.70 $19.36

2 5 $397.51 $81.27

8 50 $295.79 $60.47

8 50 $543.06 $111.03

8 50 $223.70 $45.73

8 50 $0.00 $0.00

8 50 $112.79 $23.06

8 50 $51.46 $10.52

8 50 $115.85 $23.69

8 50 $37.19 $7.60

8 50 $268.67 $54.93

8 50 $35.30 $7.22

8 50 $78.39 $16.03

8 50 $90.95 $18.59

8 50 $90.95 $18.59

8 50 $35.30 $7.22

8 50 $78.39 $16.03

3 7 $115.00 $23.51

).


20/53

3 7 $264.33 $54.04

3 7 $264.33 $54.04

18 15 $452.25 $92.46

1 29 $176.02 $35.99

25 22 $279.56 $57.16

25 22 $0.00 $0.00

25 22 $0.00 $0.0025 22 $0.00 $0.00

25 22 $0.00 $0.00

25 22 $489.65 $100.11

25 22 $244.82 $50.05

25 22 $83.68 $17.11

25 22 $0.00 $0.00

25 22 $0.00 $0.00

25 22 $384.32 $78.57

25 22 $115.00 $23.51

25 22 $179.19 $36.63

25 22 $0.00 $0.00

25 22 $115.00 $23.51

25 22 $41.00 $8.38

25 22 $482.40 $98.62

25 22 $92.30 $18.87

7 38 $438.39 $89.63

7 38 $48.62 $9.94

3 4 $370.35 $75.72

9 2 $201.80 $41.26

9 2 $129.53 $26.48

19 9 $5,055.75 $1,033.622 23 $54.41 $11.12

2 23 $303.91 $62.13

2 23 $303.91 $62.13

2 23 $122.87 $25.12

7 8 $213.26 $43.60

7 8 $536.13 $109.61

7 8 $115.00 $23.51

2 19 $94.48 $19.32

2 19 $146.45 $29.94

2 19 $67.50 $13.80

2 19 $129.42 $26.4618 3 $0.00 $0.00

18 3 $238.50 $48.76

18 3 $56.25 $11.50

18 3 $128.25 $26.22

18 3 $40.50 $8.28

3 6 $201.80 $41.26

3 6 $201.80 $41.26

3 6 $201.80 $41.26


21/53

13 35 $0.00 $0.00

13 35 $67.50 $13.80

13 35 $27.00 $5.52

13 35 $56.25 $11.50

13 35 $0.00 $0.00

13 35 $488.25 $99.82

13 35 $317.25 $64.8613 35 $0.00 $0.00

13 35 $0.00 $0.00

13 35 $0.00 $0.00

13 35 $220.50 $45.08

13 35 $0.00 $0.00

13 35 $0.00 $0.00

13 35 $0.00 $0.00

13 35 $101.25 $20.70

13 35 $7.70 $1.57

13 35 $168.75 $34.50

13 35 $81.00 $16.56

4 49 $292.14 $59.73

4 49 $907.79 $185.59

4 49 $45.00 $9.20

4 49 $300.71 $61.48

30 2 $386.71 $79.06

30 2 $116.12 $23.74

30 2 $116.12 $23.74

30 2 $116.12 $23.74

22 25 $48.35 $9.89

22 25 $134.80 $27.5622 25 $108.81 $22.25

22 25 $113.92 $23.29

22 25 $48.35 $9.89

22 25 $108.81 $22.25

22 25 $113.92 $23.29

16 6 $129.53 $26.48

9 2 $421.11 $86.09

2 9 $491.96 $100.58

5 62 $272.97 $55.81

5 62 -$240.80 -$49.23

5 62 -$456.64 -$93.365 62 -$153.92 -$31.47

5 62 $56.52 $11.56

5 62 $125.35 $25.63

5 62 $39.78 $8.13

5 62 $181.08 $37.02

5 62 $51.86 $10.60

5 62 $115.00 $23.51

5 62 $153.92 $31.47


22/53


23/53


24/53


25/53

you understand


26/53


27/53

Num Line Items Per

Order

Total Rev Per

Customer

Customer

Mgmt Value

Customer

Mgmt $$

Order Entry

ValueOrder Entry $$

1 $51.11 115.00 $14.06 1.00 $12.57

3 $330.15 170.60 $20.86 1.00 $12.57

3 $330.15 428.90 $52.46 1.00 $12.57

3 $330.15 143.35 $17.53 1.00 $12.57

1 $510.94 189.81 $23.21 1.00 $12.57

3 $510.94 295.79 $36.18 1.00 $12.57

3 $510.94 543.06 $66.42 1.00 $12.57

3 $510.94 120.96 $14.79 1.00 $12.57

8 $923.84 1085.99 $132.82 1.63 $20.43

8 $923.84 128.75 $15.75 1.63 $20.43

8 $923.84 0.00 $0.00 1.63 $20.43

8 $923.84 150.84 $18.45 1.63 $20.43

8 $923.84 261.83 $32.02 1.63 $20.43

8 $923.84 261.83 $32.02 1.63 $20.43

8 $923.84 94.70 $11.58 1.63 $20.438 $923.84 94.70 $11.58 1.63 $20.43

1 $176.67 397.51 $48.62 1.00 $12.57

2 $914.57 295.79 $36.18 1.00 $12.57

2 $914.57 543.06 $66.42 1.00 $12.57

1 $914.57 223.70 $27.36 1.00 $12.57

1 $914.57 0.00 $0.00 1.00 $12.57

1 $914.57 112.79 $13.80 1.00 $12.57

3 $914.57 51.46 $6.29 1.00 $12.57

3 $914.57 115.85 $14.17 1.00 $12.57

3 $914.57 37.19 $4.55 1.00 $12.57

1 $914.57 268.67 $32.86 1.00 $12.57

3 $914.57 35.30 $4.32 1.00 $12.57

3 $914.57 78.39 $9.59 1.00 $12.57

3 $914.57 90.95 $11.12 1.00 $12.57

1 $914.57 90.95 $11.12 1.00 $12.57

2 $914.57 35.30 $4.32 1.00 $12.57

2 $914.57 78.39 $9.59 1.00 $12.57

1 $286.07 115.00 $14.06 1.00 $12.57

Activity Based Costing Calcul


28/53

1 $286.07 264.33 $32.33 1.00 $12.57

1 $286.07 264.33 $32.33 1.00 $12.57

1 $201.00 452.25 $55.31 1.00 $12.57

1 $78.23 176.02 $21.53 1.00 $12.57

8 $1,114.18 279.56 $34.19 1.00 $12.57

8 $1,114.18 0.00 $0.00 1.00 $12.57

8 $1,114.18 0.00 $0.00 1.00 $12.578 $1,114.18 0.00 $0.00 1.00 $12.57

8 $1,114.18 0.00 $0.00 1.00 $12.57

8 $1,114.18 489.65 $59.89 1.00 $12.57

8 $1,114.18 244.82 $29.94 1.00 $12.57

8 $1,114.18 83.68 $10.23 1.00 $12.57

1 $1,114.18 0.00 $0.00 1.00 $12.57

3 $1,114.18 0.00 $0.00 1.00 $12.57

3 $1,114.18 384.32 $47.00 1.00 $12.57

3 $1,114.18 115.00 $14.06 1.00 $12.57

3 $1,114.18 179.19 $21.92 1.00 $12.57

3 $1,114.18 0.00 $0.00 1.00 $12.57

3 $1,114.18 115.00 $14.06 1.00 $12.57

3 $1,114.18 41.00 $5.01 1.00 $12.57

3 $1,114.18 482.40 $59.00 1.00 $12.57

3 $1,114.18 92.30 $11.29 1.00 $12.57

2 $216.45 438.39 $53.62 1.00 $12.57

2 $216.45 48.62 $5.95 1.00 $12.57

1 $164.60 370.35 $45.30 1.00 $12.57

1 $147.26 201.80 $24.68 1.00 $12.57

1 $147.26 129.53 $15.84 1.00 $12.57

1 $2,247.00 5055.75 $618.34 1.00 $12.574 $348.93 54.41 $6.65 1.00 $12.57

4 $348.93 303.91 $37.17 1.00 $12.57

4 $348.93 303.91 $37.17 1.00 $12.57

4 $348.93 122.87 $15.03 1.00 $12.57

3 $384.17 213.26 $26.08 1.00 $12.57

3 $384.17 536.13 $65.57 1.00 $12.57

3 $384.17 115.00 $14.06 1.00 $12.57

3 $194.60 94.48 $11.56 1.00 $12.57

3 $194.60 146.45 $17.91 1.00 $12.57

3 $194.60 67.50 $8.26 1.00 $12.57

1 $194.60 129.42 $15.83 1.00 $12.571 $206.00 0.00 $0.00 1.00 $12.57

4 $206.00 238.50 $29.17 1.00 $12.57

4 $206.00 56.25 $6.88 1.00 $12.57

4 $206.00 128.25 $15.69 1.00 $12.57

4 $206.00 40.50 $4.95 1.00 $12.57

1 $269.07 201.80 $24.68 1.00 $12.57

2 $269.07 201.80 $24.68 1.00 $12.57

2 $269.07 201.80 $24.68 1.00 $12.57


29/53

1 $682.42 0.00 $0.00 1.00 $12.57

1 $682.42 67.50 $8.26 1.00 $12.57

2 $682.42 27.00 $3.30 1.00 $12.57

2 $682.42 56.25 $6.88 1.00 $12.57

1 $682.42 0.00 $0.00 1.00 $12.57

2 $682.42 488.25 $59.72 1.00 $12.57

2 $682.42 317.25 $38.80 1.00 $12.572 $682.42 0.00 $0.00 1.00 $12.57

2 $682.42 0.00 $0.00 1.00 $12.57

1 $682.42 0.00 $0.00 1.00 $12.57

1 $682.42 220.50 $26.97 1.00 $12.57

2 $682.42 0.00 $0.00 1.00 $12.57

2 $682.42 0.00 $0.00 1.00 $12.57

2 $682.42 0.00 $0.00 1.00 $12.57

2 $682.42 101.25 $12.38 1.00 $12.57

1 $682.42 7.70 $0.94 1.00 $12.57

1 $682.42 168.75 $20.64 1.00 $12.57

1 $682.42 81.00 $9.91 1.00 $12.57

4 $686.95 292.14 $35.73 1.00 $12.57

4 $686.95 907.79 $111.03 1.00 $12.57

4 $686.95 45.00 $5.50 1.00 $12.57

4 $686.95 300.71 $36.78 1.00 $12.57

1 $326.70 386.71 $47.30 1.00 $12.57

3 $326.70 116.12 $14.20 1.00 $12.57

3 $326.70 116.12 $14.20 1.00 $12.57

3 $326.70 116.12 $14.20 1.00 $12.57

4 $300.87 48.35 $5.91 1.00 $12.57

4 $300.87 134.80 $16.49 1.00 $12.574 $300.87 108.81 $13.31 1.00 $12.57

4 $300.87 113.92 $13.93 1.00 $12.57

3 $300.87 48.35 $5.91 1.00 $12.57

3 $300.87 108.81 $13.31 1.00 $12.57

3 $300.87 113.92 $13.93 1.00 $12.57

1 $57.57 129.53 $15.84 1.00 $12.57

1 $187.16 421.11 $51.50 1.00 $12.57

1 $218.65 491.96 $60.17 1.00 $12.57

1 $442.88 272.97 $33.39 1.00 $12.57

3 $442.88 240.80 $29.45 4.33 $54.47

3 $442.88 456.64 $55.85 4.33 $54.473 $442.88 153.92 $18.83 4.33 $54.47

4 $442.88 56.52 $6.91 1.00 $12.57

4 $442.88 125.35 $15.33 1.00 $12.57

4 $442.88 39.78 $4.87 1.00 $12.57

4 $442.88 181.08 $22.15 1.00 $12.57

3 $442.88 51.86 $6.34 1.00 $12.57

3 $442.88 115.00 $14.06 1.00 $12.57

3 $442.88 153.92 $18.83 1.00 $12.57


30/53

27104.45 $3,315.00 142.00 $1,785.00


31/53


32/53


33/53


34/53


35/53

Receiving

ValueReceiving $$ Picking Value Picking $$ Delivery Value Delivery $$

0.30 $0.74 0.30 $1.84 5.00 $10.44

0.10 $0.25 0.10 $0.61 3.33 $6.96

18.00 $44.18 18.00 $110.44 3.33 $6.96

1.00 $2.45 1.00 $6.14 3.33 $6.96

1.00 $2.45 1.00 $6.14 6.00 $12.53

0.10 $0.25 0.10 $0.61 2.00 $4.18

18.00 $44.18 18.00 $110.44 2.00 $4.18

0.30 $0.74 0.30 $1.84 2.00 $4.18

7.00 $17.18 7.00 $42.95 0.00 $0.00

7.00 $17.18 7.00 $42.95 0.00 $0.00

11.00 $27.00 11.00 $67.49 0.00 $0.00

11.00 $27.00 11.00 $67.49 0.00 $0.00

12.00 $29.45 12.00 $73.63 0.00 $0.00

12.00 $29.45 12.00 $73.63 0.00 $0.00

10.00 $24.54 10.00 $61.36 0.00 $0.0010.00 $24.54 10.00 $61.36 0.00 $0.00

0.00 $0.00 0.00 $0.00 2.00 $4.18

0.10 $0.25 0.10 $0.61 4.00 $8.36

18.00 $44.18 18.00 $110.44 4.00 $8.36

0.20 $0.49 0.20 $1.23 8.00 $16.71

1.00 $2.45 1.00 $6.14 8.00 $16.71

2.00 $4.91 2.00 $12.27 8.00 $16.71

1.50 $3.68 1.50 $9.20 2.67 $5.57

1.00 $2.45 1.00 $6.14 2.67 $5.57

0.50 $1.23 0.50 $3.07 2.67 $5.57

20.00 $49.09 20.00 $122.72 8.00 $16.71

1.50 $3.68 1.50 $9.20 2.67 $5.57

1.00 $2.45 1.00 $6.14 2.67 $5.57

1.00 $2.45 1.00 $6.14 2.67 $5.57

1.00 $2.45 1.00 $6.14 8.00 $16.71

1.50 $3.68 1.50 $9.20 4.00 $8.36

1.00 $2.45 1.00 $6.14 4.00 $8.36

0.30 $0.74 0.30 $1.84 3.00 $6.27

ations (the allocation methodology from Step 1 above has been tu


36/53

0.00 $0.00 0.00 $0.00 3.00 $6.27

0.00 $0.00 0.00 $0.00 3.00 $6.27

0.00 $0.00 0.00 $0.00 18.00 $37.60

1.00 $2.45 1.00 $6.14 1.00 $2.09

8.00 $19.63 8.00 $49.09 3.13 $6.53

8.00 $19.63 8.00 $49.09 3.13 $6.53

8.00 $19.63 8.00 $49.09 3.13 $6.539.00 $22.09 9.00 $55.22 3.13 $6.53

9.00 $22.09 9.00 $55.22 3.13 $6.53

10.00 $24.54 10.00 $61.36 3.13 $6.53

10.00 $24.54 10.00 $61.36 3.13 $6.53

8.00 $19.63 8.00 $49.09 3.13 $6.53

0.00 $0.00 0.00 $0.00 25.00 $52.22

15.00 $36.81 15.00 $92.04 8.33 $17.41

9.00 $22.09 9.00 $55.22 8.33 $17.41

0.30 $0.74 0.30 $1.84 8.33 $17.41

1.00 $2.45 1.00 $6.14 8.33 $17.41

1.00 $2.45 1.00 $6.14 8.33 $17.41

0.30 $0.74 0.30 $1.84 8.33 $17.41

1.50 $3.68 1.50 $9.20 8.33 $17.41

0.00 $0.00 0.00 $0.00 8.33 $17.41

1.00 $2.45 1.00 $6.14 8.33 $17.41

20.00 $49.09 20.00 $122.72 3.50 $7.31

0.30 $0.74 0.30 $1.84 3.50 $7.31

0.00 $0.00 0.00 $0.00 3.00 $6.27

1.00 $2.45 1.00 $6.14 9.00 $18.80

0.30 $0.74 0.30 $1.84 9.00 $18.80

2.00 $4.91 2.00 $12.27 19.00 $39.691.50 $3.68 1.50 $9.20 0.50 $1.04

0.00 $0.00 0.00 $0.00 0.50 $1.04

0.00 $0.00 0.00 $0.00 0.50 $1.04

1.00 $2.45 1.00 $6.14 0.50 $1.04

0.10 $0.25 0.10 $0.61 2.33 $4.87

18.00 $44.18 18.00 $110.44 2.33 $4.87

0.30 $0.74 0.30 $1.84 2.33 $4.87

1.50 $3.68 1.50 $9.20 0.67 $1.39

1.00 $2.45 1.00 $6.14 0.67 $1.39

0.30 $0.74 0.30 $1.84 0.67 $1.39

0.30 $0.74 0.30 $1.84 2.00 $4.181.00 $2.45 1.00 $6.14 18.00 $37.60

0.20 $0.49 0.20 $1.23 4.50 $9.40

1.50 $3.68 1.50 $9.20 4.50 $9.40

1.00 $2.45 1.00 $6.14 4.50 $9.40

0.50 $1.23 0.50 $3.07 4.50 $9.40

1.00 $2.45 1.00 $6.14 3.00 $6.27

1.00 $2.45 1.00 $6.14 1.50 $3.13

1.00 $2.45 1.00 $6.14 1.50 $3.13


37/53

0.00 $0.00 0.00 $0.00 13.00 $27.16

1.00 $2.45 1.00 $6.14 13.00 $27.16

1.00 $2.45 1.00 $6.14 6.50 $13.58

0.00 $0.00 0.00 $0.00 6.50 $13.58

0.00 $0.00 0.00 $0.00 13.00 $27.16

0.20 $0.49 0.20 $1.23 6.50 $13.58

1.00 $2.45 1.00 $6.14 6.50 $13.580.00 $0.00 0.00 $0.00 6.50 $13.58

0.00 $0.00 0.00 $0.00 6.50 $13.58

0.20 $0.49 0.20 $1.23 13.00 $27.16

0.30 $0.74 0.30 $1.84 13.00 $27.16

0.00 $0.00 0.00 $0.00 6.50 $13.58

0.00 $0.00 0.00 $0.00 6.50 $13.58

2.00 $4.91 2.00 $12.27 6.50 $13.58

0.00 $0.00 0.00 $0.00 6.50 $13.58

1.00 $2.45 1.00 $6.14 13.00 $27.16

0.00 $0.00 0.00 $0.00 13.00 $27.16

0.00 $0.00 0.00 $0.00 13.00 $27.16

0.10 $0.25 0.10 $0.61 1.00 $2.09

16.00 $39.27 16.00 $98.17 1.00 $2.09

0.00 $0.00 0.00 $0.00 1.00 $2.09

0.00 $0.00 0.00 $0.00 1.00 $2.09

0.00 $0.00 0.00 $0.00 30.00 $62.67

0.30 $0.74 0.30 $1.84 10.00 $20.89

0.30 $0.74 0.30 $1.84 10.00 $20.89

0.30 $0.74 0.30 $1.84 10.00 $20.89

1.50 $3.68 1.50 $9.20 5.50 $11.49

1.50 $3.68 1.50 $9.20 5.50 $11.491.00 $2.45 1.00 $6.14 5.50 $11.49

0.30 $0.74 0.30 $1.84 5.50 $11.49

1.50 $3.68 1.50 $9.20 7.33 $15.32

1.00 $2.45 1.00 $6.14 7.33 $15.32

0.30 $0.74 0.30 $1.84 7.33 $15.32

0.30 $0.74 0.30 $1.84 16.00 $33.42

0.00 $0.00 0.00 $0.00 9.00 $18.80

0.00 $0.00 0.00 $0.00 2.00 $4.18

0.00 $0.00 0.00 $0.00 5.00 $10.44

0.10 $0.25 0.10 $0.61 0.00 $0.00

18.00 $44.18 18.00 $110.44 0.00 $0.001.00 $2.45 1.00 $6.14 0.00 $0.00

1.50 $3.68 1.50 $9.20 1.25 $2.61

1.00 $2.45 1.00 $6.14 1.25 $2.61

0.50 $1.23 0.50 $3.07 1.25 $2.61

1.00 $2.45 1.00 $6.14 1.25 $2.61

1.50 $3.68 1.50 $9.20 1.67 $3.48

1.00 $2.45 1.00 $6.14 1.67 $3.48

1.00 $2.45 1.00 $6.14 1.67 $3.48


38/53

383.00 $940.00 383.00 $2,350.00 675.00 $1,410.00


39/53


40/53


41/53


42/53


43/53

Repairs Value Repairs $$

Posting

Payments

Value

Posting

Payments $$

Collections

ValueCollections $$

0.00 $0.00 0.50 $4.92 2.25 $18.94

0.00 $0.00 0.50 $4.92 0.52 $4.35

0.00 $0.00 0.50 $4.92 1.30 $10.94

0.00 $0.00 0.50 $4.92 0.43 $3.65

0.00 $0.00 0.50 $4.92 0.37 $3.13

0.00 $0.00 0.50 $4.92 0.58 $4.87

0.00 $0.00 0.50 $4.92 1.06 $8.95

0.00 $0.00 0.50 $4.92 0.24 $1.99

0.00 $0.00 0.50 $4.92 3.53 $29.68

0.00 $0.00 0.50 $4.92 0.42 $3.52

0.00 $0.00 0.50 $4.92 0.00 $0.00

0.00 $0.00 0.50 $4.92 0.49 $4.12

0.00 $0.00 0.50 $4.92 0.85 $7.16

0.00 $0.00 0.50 $4.92 0.85 $7.16

0.00 $0.00 0.50 $4.92 0.31 $2.590.00 $0.00 0.50 $4.92 0.31 $2.59

397.51 $192.42 0.50 $4.92 0.00 $0.00

0.00 $0.00 0.50 $4.92 0.97 $8.17

0.00 $0.00 0.50 $4.92 1.78 $14.99

0.00 $0.00 0.50 $4.92 0.73 $6.18

0.00 $0.00 0.50 $4.92 0.00 $0.00

0.00 $0.00 0.50 $4.92 0.37 $3.11

0.00 $0.00 0.50 $4.92 0.17 $1.42

0.00 $0.00 0.50 $4.92 0.38 $3.20

0.00 $0.00 0.50 $4.92 0.12 $1.03

0.00 $0.00 0.50 $4.92 0.88 $7.42

0.00 $0.00 0.50 $4.92 0.12 $0.97

0.00 $0.00 0.50 $4.92 0.26 $2.16

0.00 $0.00 0.50 $4.92 0.30 $2.51

0.00 $0.00 0.50 $4.92 0.30 $2.51

0.00 $0.00 0.50 $4.92 0.12 $0.97

0.00 $0.00 0.50 $4.92 0.26 $2.16

0.00 $0.00 0.50 $4.92 0.00 $0.00

rned in Excel formulae to allocate the Activity Cost)


44/53

264.33 $127.95 0.50 $4.92 0.00 $0.00

264.33 $127.95 0.50 $4.92 0.00 $0.00

452.25 $218.91 0.50 $4.92 2.25 $18.94

0.00 $0.00 0.50 $4.92 4.50 $37.88

0.00 $0.00 0.50 $4.92 0.25 $2.11

0.00 $0.00 0.50 $4.92 0.00 $0.00

0.00 $0.00 0.50 $4.92 0.00 $0.000.00 $0.00 0.50 $4.92 0.00 $0.00

0.00 $0.00 0.50 $4.92 0.00 $0.00

0.00 $0.00 0.50 $4.92 0.44 $3.70

0.00 $0.00 0.50 $4.92 0.22 $1.85

0.00 $0.00 0.50 $4.92 0.08 $0.63

0.00 $0.00 0.50 $4.92 0.00 $0.00

0.00 $0.00 0.50 $4.92 0.00 $0.00

0.00 $0.00 0.50 $4.92 0.34 $2.90

0.00 $0.00 0.50 $4.92 0.10 $0.87

0.00 $0.00 0.50 $4.92 0.16 $1.35

0.00 $0.00 0.50 $4.92 0.00 $0.00

0.00 $0.00 0.50 $4.92 0.10 $0.87

0.00 $0.00 0.50 $4.92 0.04 $0.31

482.40 $233.51 0.50 $4.92 0.43 $3.64

0.00 $0.00 0.50 $4.92 0.08 $0.70

0.00 $0.00 0.50 $4.92 6.08 $51.15

0.00 $0.00 0.50 $4.92 0.67 $5.67

370.35 $179.27 0.50 $4.92 0.00 $0.00

0.00 $0.00 0.50 $4.92 0.00 $0.00

0.00 $0.00 0.50 $4.92 0.00 $0.00

0.00 $0.00 0.50 $4.92 2.25 $18.940.00 $0.00 0.50 $4.92 0.31 $2.62

303.91 $147.11 0.50 $4.92 1.74 $14.66

303.91 $147.11 0.50 $4.92 1.74 $14.66

0.00 $0.00 0.50 $4.92 0.70 $5.93

0.00 $0.00 0.50 $4.92 0.56 $4.67

0.00 $0.00 0.50 $4.92 1.40 $11.75

0.00 $0.00 0.50 $4.92 0.30 $2.52

0.00 $0.00 0.50 $4.92 0.49 $4.09

0.00 $0.00 0.50 $4.92 0.75 $6.33

0.00 $0.00 0.50 $4.92 0.35 $2.92

0.00 $0.00 0.50 $4.92 0.67 $5.600.00 $0.00 0.50 $4.92 0.00 $0.00

0.00 $0.00 0.50 $4.92 0.00 $0.00

0.00 $0.00 0.50 $4.92 0.00 $0.00

0.00 $0.00 0.50 $4.92 0.00 $0.00

0.00 $0.00 0.50 $4.92 0.00 $0.00

0.00 $0.00 0.50 $4.92 0.00 $0.00

0.00 $0.00 0.50 $4.92 0.00 $0.00

0.00 $0.00 0.50 $4.92 0.00 $0.00


45/53

0.00 $0.00 0.50 $4.92 0.00 $0.00

0.00 $0.00 0.50 $4.92 0.20 $1.67

0.00 $0.00 0.50 $4.92 0.08 $0.67

56.25 $27.23 0.50 $4.92 0.16 $1.39

0.00 $0.00 0.50 $4.92 0.00 $0.00

0.00 $0.00 0.50 $4.92 1.43 $12.04

0.00 $0.00 0.50 $4.92 0.93 $7.830.00 $0.00 0.50 $4.92 0.00 $0.00

0.00 $0.00 0.50 $4.92 0.00 $0.00

0.00 $0.00 0.50 $4.92 0.00 $0.00

0.00 $0.00 0.50 $4.92 0.65 $5.44

0.00 $0.00 0.50 $4.92 0.00 $0.00

0.00 $0.00 0.50 $4.92 0.00 $0.00

0.00 $0.00 0.50 $4.92 0.00 $0.00

101.25 $49.01 0.50 $4.92 0.30 $2.50

0.00 $0.00 0.50 $4.92 0.02 $0.19

168.75 $81.68 0.50 $4.92 0.49 $4.16

81.00 $39.21 0.50 $4.92 0.24 $2.00

0.00 $0.00 0.50 $4.92 1.28 $10.74

0.00 $0.00 0.50 $4.92 3.96 $33.37

45.00 $21.78 0.50 $4.92 0.20 $1.65

300.71 $145.56 0.50 $4.92 1.31 $11.05

386.71 $187.19 0.50 $4.92 0.00 $0.00

0.00 $0.00 0.50 $4.92 0.00 $0.00

0.00 $0.00 0.50 $4.92 0.00 $0.00

0.00 $0.00 0.50 $4.92 0.00 $0.00

0.00 $0.00 0.50 $4.92 0.32 $2.71

0.00 $0.00 0.50 $4.92 0.90 $7.540.00 $0.00 0.50 $4.92 0.72 $6.09

0.00 $0.00 0.50 $4.92 0.76 $6.37

0.00 $0.00 0.50 $4.92 0.32 $2.71

0.00 $0.00 0.50 $4.92 0.72 $6.09

0.00 $0.00 0.50 $4.92 0.76 $6.37

0.00 $0.00 0.50 $4.92 0.00 $0.00

421.11 $203.84 0.50 $4.92 0.00 $0.00

491.96 $238.14 0.50 $4.92 2.25 $18.94

272.97 $132.13 0.50 $4.92 2.47 $20.75

0.00 $0.00 0.50 $4.92 0.00 $0.00

0.00 $0.00 0.50 $4.92 0.00 $0.000.00 $0.00 0.50 $4.92 0.00 $0.00

0.00 $0.00 0.50 $4.92 0.51 $4.30

0.00 $0.00 0.50 $4.92 1.13 $9.53

0.00 $0.00 0.50 $4.92 0.36 $3.02

0.00 $0.00 0.50 $4.92 1.64 $13.77

0.00 $0.00 0.50 $4.92 0.47 $3.94

0.00 $0.00 0.50 $4.92 1.04 $8.74

0.00 $0.00 0.50 $4.92 1.39 $11.70


46/53

5164.70 $2,500.00 63.50 $625.00 74.25 $625.00


47/53


48/53


49/53


50/53


51/53

TOTAL COST NET PROFIT

$63.52 $27.97

$50.53 $85.19

$242.47 $98.74

$54.23 $59.81

$64.96 $86.04

$63.58 $171.74

$251.66 $180.37

$41.03 $55.20

$247.98 $615.98

$104.74 -$2.32

$119.84 -$119.84

$142.41 -$22.41

$167.61 $40.69

$167.61 $40.69

$125.42 -$50.08$125.42 -$50.08

$262.70 $53.54

$71.05 $164.27

$261.88 $170.15

$69.46 $108.51

$42.79 -$42.79

$68.29 $21.44

$43.66 -$2.72

$49.02 $43.14

$32.93 -$3.34

$246.28 -$32.54

$41.24 -$13.16

$43.40 $18.96

$45.29 $27.07

$56.43 $15.93

$44.02 -$15.94

$46.19 $16.17

$40.40 $51.09


52/53

$184.04 $26.25

$184.04 $26.25

$348.26 $11.53

$87.58 $52.45

$129.04 $93.36

$92.74 -$92.74

$92.74 -$92.74$101.33 -$101.33

$101.33 -$101.33

$173.51 $216.03

$141.71 $53.06

$103.61 -$37.04

$69.71 -$69.71

$163.75 -$163.75

$162.12 $143.63

$52.41 $39.08

$66.76 $75.80

$43.49 -$43.49

$52.41 $39.08

$53.11 -$20.49

$331.05 $52.73

$55.47 $17.95

$301.37 $47.39

$39.00 -$0.32

$248.32 $46.31

$69.56 $90.98

$54.71 $48.34

$711.64 $3,310.49$40.70 $2.58

$217.48 $24.30

$217.48 $24.30

$48.08 $49.67

$53.98 $115.68

$254.31 $172.21

$41.53 $49.96

$47.41 $27.75

$51.72 $64.79

$32.64 $21.06

$45.67 $57.29$63.68 -$63.68

$57.78 $131.96

$46.66 -$1.91

$51.17 $50.86

$36.14 -$3.92

$57.03 $103.51

$53.90 $106.65

$53.90 $106.65


53/53

$44.65 -$44.65

$63.16 -$9.46

$43.63 -$22.15

$66.56 -$21.81

$44.65 -$44.65

$104.55 $283.88

$86.29 $166.10$31.07 -$31.07

$31.07 -$31.07

$46.37 -$46.37

$79.63 $95.79

$31.07 -$31.07

$31.07 -$31.07

$48.25 -$48.25

$94.96 -$14.41

$54.37 -$48.24

$151.13 -$16.88

$95.76 -$31.32

$66.91 $165.50

$301.42 $420.78

$48.52 -$12.72

$212.98 $26.26

$314.64 -$6.99

$55.16 $37.22

$55.16 $37.22

$55.16 $37.22

$50.48 -$12.02

$65.89 $41.34$56.97 $29.59

$51.86 $38.76

$54.31 -$15.85

$60.80 $25.76

$55.69 $34.93

$69.33 $33.72

$291.64 $43.38

$338.92 $52.47

$214.21 $2.95

$89.70 -$281.27

$269.86 -$633.14$86.81 -$209.26

$44.20 $0.76

$53.55 $46.16

Documents

ABC Costing Example