Products profitability
40 products; 12 lose money under ABC; 11 look profitable under traditional costing (single plant-wide rate of 27.97 per labour hour) but are not. Sort by clicking a heading.
| Name | Revenue | Direct margin | Activity cost | ABC profit ▼ | Margin % | Traditional profit | ABC vs traditional | Flag |
|---|---|---|---|---|---|---|---|---|
| P008 Classic Stool 1 | 1,410,317 | 500,478 | 154,955 | 345,522 | 24.5% | 145,556 | 199,966 | over-charged |
| P004 Classic Sofa 1 | 1,434,460 | 518,181 | 182,932 | 335,249 | 23.4% | 201,356 | 133,893 | over-charged |
| P012 Classic Sofa 2 | 1,676,954 | 533,702 | 203,455 | 330,247 | 19.7% | -21,596 | 351,843 | |
| P014 Classic Bed 2 | 1,252,267 | 398,607 | 136,656 | 261,952 | 20.9% | 143,333 | 118,618 | over-charged |
| P007 Classic Cabinet 1 | 1,286,990 | 386,041 | 132,407 | 253,634 | 19.7% | 4,746 | 248,888 | over-charged |
| P006 Classic Bed 1 | 1,425,076 | 413,860 | 168,295 | 245,565 | 17.2% | 45,810 | 199,754 | over-charged |
| P010 Classic Table 2 | 1,451,065 | 427,664 | 200,712 | 226,952 | 15.6% | 64,174 | 162,779 | over-charged |
| P001 Classic Chair 1 | 795,907 | 247,908 | 72,597 | 175,311 | 22.0% | 103,633 | 71,678 | over-charged |
| P013 Classic Shelf 2 | 789,944 | 264,753 | 102,704 | 162,049 | 20.5% | 73,828 | 88,221 | over-charged |
| P009 Classic Chair 2 | 746,206 | 248,426 | 106,777 | 141,648 | 19.0% | 48,407 | 93,241 | over-charged |
| P005 Classic Shelf 1 | 705,993 | 268,295 | 126,676 | 141,619 | 20.1% | -44,935 | 186,554 | |
| P003 Classic Desk 1 | 842,375 | 241,097 | 109,170 | 131,927 | 15.7% | 11,326 | 120,602 | over-charged |
| P011 Classic Desk 2 | 963,833 | 304,923 | 173,402 | 131,521 | 13.6% | -212,770 | 344,291 | |
| P022 Studio Bed 3 | 449,528 | 176,713 | 77,040 | 99,673 | 22.2% | 78,557 | 21,116 | |
| P018 Studio Table 3 | 470,287 | 161,654 | 62,348 | 99,306 | 21.1% | 114,042 | -14,736 | |
| P017 Studio Chair 3 | 336,720 | 126,062 | 49,008 | 77,054 | 22.9% | 76,928 | 125 | |
| P029 Studio Shelf 4 | 351,046 | 130,997 | 57,747 | 73,250 | 20.9% | 89,613 | -16,363 | |
| P024 Studio Stool 3 | 298,791 | 105,465 | 40,119 | 65,346 | 21.9% | 69,750 | -4,404 | |
| P027 Studio Desk 4 | 270,869 | 95,831 | 43,964 | 51,867 | 19.1% | 64,687 | -12,820 | |
| P028 Studio Sofa 4 | 273,393 | 96,223 | 45,826 | 50,398 | 18.4% | 63,038 | -12,641 | |
| P002 Classic Table 1 | 402,972 | 146,561 | 99,267 | 47,295 | 11.7% | -30,333 | 77,628 | |
| P021 Studio Shelf 3 | 333,491 | 116,545 | 72,425 | 44,120 | 13.2% | 49,341 | -5,221 | |
| P020 Studio Sofa 3 | 267,895 | 95,294 | 54,635 | 40,659 | 15.2% | 32,862 | 7,798 | |
| P023 Studio Cabinet 3 | 276,134 | 96,541 | 58,198 | 38,343 | 13.9% | 44,582 | -6,239 | |
| P026 Studio Table 4 | 286,654 | 87,258 | 53,855 | 33,403 | 11.7% | 32,549 | 854 | |
| P025 Studio Chair 4 | 151,441 | 40,530 | 31,038 | 9,491 | 6.3% | 23,958 | -14,467 | subsidised |
| P015 Studio Cabinet 2 | 176,327 | 52,615 | 45,714 | 6,901 | 3.9% | 18,718 | -11,817 | subsidised |
| P030 Studio Bed 4 | 112,460 | 39,996 | 38,809 | 1,187 | 1.1% | 6,053 | -4,866 | |
| P034 Atelier Table 5 | 110,506 | 48,537 | 55,335 | -6,799 | -6.2% | 43,308 | -50,107 | |
| P019 Studio Desk 3 | 125,312 | 36,725 | 45,388 | -8,663 | -6.9% | -719 | -7,945 | subsidised |
| P016 Studio Stool 2 | 57,991 | 20,145 | 30,014 | -9,869 | -17.0% | 7,629 | -17,498 | |
| P031 Atelier Cabinet 4 | 74,031 | 32,460 | 48,600 | -16,140 | -21.8% | 26,989 | -43,129 | |
| P039 Atelier Cabinet 5 | 199,026 | 66,815 | 93,588 | -26,773 | -13.5% | 51,162 | -77,936 | |
| P032 Atelier Stool 4 | 30,027 | 13,358 | 42,907 | -29,549 | -98.4% | 10,438 | -39,987 | |
| P038 Atelier Bed 5 | 35,784 | 12,690 | 42,527 | -29,837 | -83.4% | 7,750 | -37,587 | |
| P037 Atelier Shelf 5 | 82,480 | 26,764 | 57,709 | -30,946 | -37.5% | 21,538 | -52,484 | |
| P040 Atelier Stool 5 | 31,724 | 11,267 | 47,169 | -35,901 | -113.2% | 6,836 | -42,737 | |
| P036 Atelier Sofa 5 | 26,587 | 9,288 | 48,647 | -39,359 | -148.0% | 7,305 | -46,664 | |
| P033 Atelier Chair 5 | 63,548 | 19,648 | 60,040 | -40,392 | -63.6% | 12,116 | -52,508 | |
| P035 Atelier Desk 5 | 108,678 | 42,063 | 82,659 | -40,597 | -37.4% | 28,733 | -69,330 |