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P024 Studio Stool 3

Revenue298,791
Direct margin105,465
Activity cost40,119
ABC profit65,346 (21.9%)
Traditional profit69,750

Profit waterfall

0100,000200,000300,000 Revenue: 298,791 298,791 RevenueDirect cost: -193,326 -193,326 Direct costDirect margin: 105,465 105,465 Direct marginSetups: -12,675 -12,675 SetupsCustom finishing: -7,558 -7,558 Custom finishingMachine run: -6,582 -6,582 Machine runQuality inspection: -6,455 -6,455 Quality inspectionHand assembly: -3,904 -3,904 Hand assemblyEngineering changes: -2,945 -2,945 Engineering changesProfit: 65,346 65,346 Profit

Activity costs

ActivityCostShare
Setups12,67532%
Custom finishing7,55819%
Machine run6,58216%
Quality inspection6,45516%
Hand assembly3,90410%
Engineering changes2,9457%