note that the rates have changed significantly from the calculations in part1 above, because

there is a significant level of unused capacity in many of the activities. This information could be
used by management to calculate unit ABC-based costs using the practical capacity rates, and
there by identify the cost of unused capacity. Moreover, the information about capacity
utilization can be used to help bring resource spending in line with resource usage. As the firm
plans to grow (particularly in the Luxury line),some additional capacity will be needed, but
careful planning will allow a balance of planned future capacity needs versus current spending
on these resources, probably allowing some capacities to be reduced. The potential for
overcapacity appears to be greatest in product scheduling and pack and ship.4.
The ABC costing shows clearly how expensive the Luxury line is to produce. The volume-based
approach fails to account for the activity usage of the Luxury line, and under costs it
significantly. ABC allows HPI to better understand how its costs will increase with the expected
increased production of the Luxury line, and how it will have to adapt its pricing practices
accordingly. Continued use of the volume-based approach at a time when sales of the Luxury
line are increasing would mean significantly under-pricing the Luxury line, and undermining the
profitability of the entire firm.

Catatan bahwa harga yang telah berubah secara signifikan dari perhitungan pada part1 di atas,
karena ada tingkat kapasitas yang tidak terpakai dalam banyak kegiatan. Informasi ini dapat
digunakan oleh manajemen untuk menghitung biaya berbasis ABC unit menggunakan tingkat
kapasitas praktis, dan ada dengan mengidentifikasi biaya kapasitas yang tidak terpakai. Selain
itu, informasi tentang pemanfaatan kapasitas dapat digunakan untuk membantu membawa
sumber pengeluaran sejalan dengan penggunaan sumber daya. Sebagai perusahaan rencana
untuk tumbuh (khususnya di garis mewah), beberapa kapasitas tambahan akan diperlukan,
tetapi perencanaan hati-hati akan memungkinkan keseimbangan kapasitas direncanakan masa
depan kebutuhan versus saat ini menghabiskan sumber daya ini, mungkin memungkinkan
beberapa kapasitas dikurangi. Potensi kelebihan kapasitas tampaknya terbesar dalam produk
penjadwalan dan paket dan ship.4.