costalloc

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C051 Online account 051 Online

Revenue140,733
Direct margin58,341
Activity cost55,807
ABC profit2,534 (1.8%)
Traditional profit27,472

subsidised Traditional costing assigns 30,870 of overhead from 1,104 labour hours; ABC assigns 55,807.

Profit waterfall

050,000100,000150,000 Revenue: 140,733 140,733 RevenueDirect cost: -82,392 -82,392 Direct costDirect margin: 58,341 58,341 Direct marginDelivery: -17,448 -17,448 DeliveryOrder processing: -8,087 -8,087 Order processingCustomer support: -7,866 -7,866 Customer supportMachine run: -5,224 -5,224 Machine runReturns handling: -4,523 -4,523 Returns handlingHand assembly: -3,374 -3,374 Hand assemblyOther activities: -9,285 -9,285 Other activitiesProfit: 2,534 2,534 Profit

Activity costs

ActivityCostShare
Delivery17,44831%
Order processing8,08714%
Customer support7,86614%
Machine run5,2249%
Returns handling4,5238%
Hand assembly3,3746%
Quality inspection2,4654%
Setups2,4514%
Pallet handling2,1574%
Credit and collections2,0744%
Engineering changes1380%