costalloc

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C063 Online account 063 Online

Revenue197,516
Direct margin85,081
Activity cost77,524
ABC profit7,558 (3.8%)
Traditional profit51,495

subsidised Traditional costing assigns 33,586 of overhead from 1,201 labour hours; ABC assigns 77,524.

Profit waterfall

050,000100,000150,000200,000 Revenue: 197,516 197,516 RevenueDirect cost: -112,435 -112,435 Direct costDirect margin: 85,081 85,081 Direct marginDelivery: -21,668 -21,668 DeliveryOrder processing: -10,043 -10,043 Order processingCustomer support: -9,664 -9,664 Customer supportMachine run: -7,322 -7,322 Machine runReturns handling: -7,236 -7,236 Returns handlingSetups: -5,695 -5,695 SetupsOther activities: -15,895 -15,895 Other activitiesProfit: 7,558 7,558 Profit

Activity costs

ActivityCostShare
Delivery21,66828%
Order processing10,04313%
Customer support9,66412%
Machine run7,3229%
Returns handling7,2369%
Setups5,6957%
Quality inspection4,0525%
Hand assembly3,6715%
Pallet handling2,8044%
Credit and collections2,5763%
Custom finishing2,1783%
Engineering changes6131%