The company "Swiss Green Mobility" produces, among other things, e-bikes (electric bicycles), which are of high quality. The e-bikes are offered under the brand name "Swycle" in three versions: City, Mountain, Race.

After completion of the cost center accounting, the overheads of the main cost centers should be distributed to the e-bikes City, Mountain and Race (cost bearers) according to the keys listed in the table below.

Material: Allocation in relation to the individual material Production I: Allocation in relation to the individual wages.

Production II: Allocation in relation to the machine hours.

Administration/Sales: Allocation in relation to the administration effort factor.

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Individual costs Overhead costs Manufactoring costs Profit/Loss Turnover Cost Unit City Mountain Race Individual costs Overhead costs Manufactoring costs Profit/Loss Turnover Cost Unit City Mountain Race