Determine costs for each product manufactured using ABC; use activity drivers for costs as listed and determine the best cost driver for each manufacturing overhead cost. (note: a cost driver listed to the right may or may not be used and a cost driver might be used more than once)

PLEASE USE EXCELL AND SHOW ALL WORKINGS

Cost Drivers:
	Chocolate Chip	Oatmeal	Sugar	Total
# of Units (case)	47,000	36,000	14,000	97,000
# of Employees	50	47	45	142
# Square Foot	5,000	4,000	1,000	10,000
# of Machine Hours	300	250	190	740
# of Deliveries	25	25	24	74
# of Customers	48,000	37,000	15,000	100,000

	Chocolate Chip	Oatmeal	Sugar
Direct Costs
Materials	960,000.00	740,000.00	300,000.00	2,000,000.00
Labor	816,000.00	629,000.00	255,000.00	1,700,000.00
Total Direct				3,700,000.00
Indirect Costs
Supervisor Salaries				275,000.00
Building Utilities				105,000.00
Machine Maintenance				54,000.00
Building Rent				24,000.00
Marketing/Advertising				26,000.00
Delivery Costs				25,000.00
Accounting/Payroll				14,000.00
Total Indirect				523,000.00
Total Costs				4,223,000.00
Cost per Unit				43.54
(check figure: costs per unit for oatmeal cookie = 43.13)