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P026 Studio Table 4

Revenue286,654
Direct margin87,258
Activity cost53,855
ABC profit33,403 (11.7%)
Traditional profit32,549

Profit waterfall

0100,000200,000300,000 Revenue: 286,654 286,654 RevenueDirect cost: -199,396 -199,396 Direct costDirect margin: 87,258 87,258 Direct marginSetups: -15,599 -15,599 SetupsCustom finishing: -10,582 -10,582 Custom finishingMachine run: -9,580 -9,580 Machine runQuality inspection: -7,696 -7,696 Quality inspectionHand assembly: -5,980 -5,980 Hand assemblyEngineering changes: -4,418 -4,418 Engineering changesProfit: 33,403 33,403 Profit

Activity costs

ActivityCostShare
Setups15,59929%
Custom finishing10,58220%
Machine run9,58018%
Quality inspection7,69614%
Hand assembly5,98011%
Engineering changes4,4188%