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P028 Studio Sofa 4

Revenue273,393
Direct margin96,223
Activity cost45,826
ABC profit50,398 (18.4%)
Traditional profit63,038

Profit waterfall

0100,000200,000300,000 Revenue: 273,393 273,393 RevenueDirect cost: -177,169 -177,169 Direct costDirect margin: 96,223 96,223 Direct marginSetups: -14,624 -14,624 SetupsMachine run: -9,686 -9,686 Machine runCustom finishing: -7,990 -7,990 Custom finishingQuality inspection: -6,951 -6,951 Quality inspectionHand assembly: -3,628 -3,628 Hand assemblyEngineering changes: -2,945 -2,945 Engineering changesProfit: 50,398 50,398 Profit

Activity costs

ActivityCostShare
Setups14,62432%
Machine run9,68621%
Custom finishing7,99017%
Quality inspection6,95115%
Hand assembly3,6288%
Engineering changes2,9456%