ACTIVITY-BASED COSTING METHOD

[Company name]
[Date]

PRODUCT A PRODUCT B PRODUCT C

COST CHAIR TABLE STORAGE

DIRECT COSTS
Direct materials
Plastics 20 31 12
Wood 15 70 35
Metals 23 80 23
Direct labours 67 57 89

INDIRECT COSTS
Indirects materials
Glue 5 7 14
Bolts 7 9 12
Shipping 4 12 23
Insurance 6 13 25
Licensing 7 12 18
Others 9 11 18

GENERAL AND ADMINISTRATIVE

Professional fees 78 12 15
Management fees 12 14 11
Electricity 7 13 14
Commissions 8 13 12
Other sales expenses 1 4 3

269 358 324

PRODUCTION COST PER UNIT

CHAIR TABLE STORAGE

CHAIR TABLE STORAGE