H8 * vfx # Square Foot B D 1 Determine costs for each product manufactured using ABC; use activity drivers for costs as listed and determine 2 the best cost driver for each manufacturing overhead cost. 3 4 Chocolate Chip Oatmeal Sugar Support Staff 5 6 Revenue 4,200,000.00 2,016,000.00 1,554,000.00 630,000.00 7 8 Direct Costs 9 Materials 2,000,000.00 960,000.00 740,000.00 300,000.00 10 Labor 1,700,000.00 816,000.00 629,000.00 255,000.00 11 Total Direct 3,700,000.00 12 13 Indirect Costs 14 Supervisor Salaries 275,000.00 15 Building Utilities 105,000.00 (check figure: chocolate chip total costs = 1,985, Machine Maintenance 54,000.00 17 Building Rent 24,000.00 18 Marketing/Advertising 26,000.00 19 Delivery Costs 25,000.00 20 Accounting/Payroll 14,000.00 21 523,000.00 22 23 Total Costs 4,223,000.00 24 25 Net Profit (Loss) (23,000.00) 26 27 Cost per Unit 43.54 28 29 Profit per Unit (0.24) 30 16 Chap 9 + Ready Average: 27 G H M N O Cost Drivers: Support Staff Chocolate Chip Oatmeal Sugar 47,000 36,000 14,000 50 47 45 5.000 4.000 1.000 300 250 190 25 25 24 48,000 37,000 15,000 # of Units (case) # of Employees # Square Foot # of Machine Hours # of Deliveries # of Customers 14 800 ,078.40; sugar total profit (loss) = (55,357.48)