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P027 Studio Desk 4

Revenue270,869
Direct margin95,831
Activity cost43,964
ABC profit51,867 (19.1%)
Traditional profit64,687

Profit waterfall

0100,000200,000300,000 Revenue: 270,869 270,869 RevenueDirect cost: -175,039 -175,039 Direct costDirect margin: 95,831 95,831 Direct marginSetups: -13,649 -13,649 SetupsCustom finishing: -7,990 -7,990 Custom finishingEngineering changes: -7,363 -7,363 Engineering changesQuality inspection: -6,455 -6,455 Quality inspectionMachine run: -5,103 -5,103 Machine runHand assembly: -3,404 -3,404 Hand assemblyProfit: 51,867 51,867 Profit

Activity costs

ActivityCostShare
Setups13,64931%
Custom finishing7,99018%
Engineering changes7,36317%
Quality inspection6,45515%
Machine run5,10312%
Hand assembly3,4048%