This ex

This is a simplified ABC model built for a bicycle sales & service shop, and as such applies costs to
the concepts of activity based costing, you can apply

Step 1) Define your ledger, resources and activitie

Ledger
Salaries

Resources
$10,000.00

Head Count

Sales

Rent

$2,500.00

Warehouse

Automobile

$1,000.00

Service

Accounting

Postage

$50.00

President

Step 2) Allocate your ledger dollars to your resourc

Salaries
Rent
Automobile
Postage

Sales
20%
0%
50%
100%

Warehouse
30%
60%
20%
0%

Service
20%
20%
0%
0%

Accounting
10%
10%
0%
0%

Salaries
Rent
Automobile
Postage

Sales
$2,000.00
$0.00
$500.00
$50.00

Warehouse
$3,000.00
$1,500.00
$200.00
$0.00

Service
$2,000.00
$500.00
$0.00
$0.00

Accounting
$1,000.00
$250.00
$0.00
$0.00

$2,550.00

$4,700.00

$2,500.00

$1,250.00

Step 3) Allocate your resource dollars to your activi

Sales
Warehouse
Service
Accounting
President

Customer Mgmt
30%
0%
0%
0%
100%

Order Entry
70%
0%
0%
0%
0%

Receiving
0%
20%
0%
0%
0%

Picking
0%
50%
0%
0%
0%

Sales
Warehouse
Service
Accounting
President

Customer Mgmt
$765.00
$0.00
$0.00
$0.00
$2,550.00

Order Entry
$1,785.00
$0.00
$0.00
$0.00
$0.00

Receiving
$0.00
$940.00
$0.00
$0.00
$0.00

Picking
$0.00
$2,350.00
$0.00
$0.00
$0.00

$3,315.00

$1,785.00

$940.00

$2,350.00

Step 4) Allocate your activity costs to your line item

Salesman
John
John
John
John
Mary
Mary
Mary
Mary
Mary
Mary
Mary
Mary
Mary
Mary
Mary
Mary
John
Mary
Mary
Mary
Mary
Mary
Mary
Mary
Mary
Mary
Mary
Mary
Mary
Mary
Mary
Mary
John

Customer
ALLIED
BIG WHEELS
BIG WHEELS
BIG WHEELS
BRIGMAN
BRIGMAN
BRIGMAN
BRIGMAN
CHAIN GANG
CHAIN GANG
CHAIN GANG
CHAIN GANG
CHAIN GANG
CHAIN GANG
CHAIN GANG
CHAIN GANG
CIRCLE 1
CITY OF SAN DIEGO
CITY OF SAN DIEGO
CITY OF SAN DIEGO
CITY OF SAN DIEGO
CITY OF SAN DIEGO
CITY OF SAN DIEGO
CITY OF SAN DIEGO
CITY OF SAN DIEGO
CITY OF SAN DIEGO
CITY OF SAN DIEGO
CITY OF SAN DIEGO
CITY OF SAN DIEGO
CITY OF SAN DIEGO
CITY OF SAN DIEGO
CITY OF SAN DIEGO
CYCLONE CYCLES

Customer Type
Distributor
Distributor
Distributor
Distributor
Wholesale
Wholesale
Wholesale
Wholesale
Wholesale
Wholesale
Wholesale
Wholesale
Wholesale
Wholesale
Wholesale
Wholesale
Distributor
Public
Public
Public
Public
Public
Public
Public
Public
Public
Public
Public
Public
Public
Public
Public
Distributor

Product /
Service
Water Bottle
25" Spoke
54" Steel
Shirt
Shirt
25" Spoke
54" Steel
Water Bottle
52" Carbon
52" Carbon
56" Aluminum
56" Aluminum
60" Aluminum
60" Aluminum
61 cm Aluminum
61 cm Aluminum
Repair / Service
25" Spoke
54" Steel
Front Reflector
Shirt
Bullhorns
Offroad Tire
Road Tire
Road Tube
60" Steel
Offroad Tire
Road Tire
Shirt
Shirt
Offroad Tire
Road Tire
Water Bottle

Order ID
25
59
59
59
40
41
41
41
36
36
36
36
36
36
36
36
46
14
14
15
16
17
18
18
18
19
20
20
20
42
49
49
51

John
John
Phil
Mary
John
John
John
John
John
John
John
John
John
John
John
John
John
John
John
John
John
John
Phil
Phil
Mary
John
John
Phil
Phil
Mary
Mary
Mary
John
John
John
Mary
Mary
Mary
Mary
Phil
Phil
Phil
Phil
Phil
Mary
John
Mary

CYCLONE CYCLES
CYCLONE CYCLES
CYSKILLS
FINISH LINE
FRAMES & MORE
FRAMES & MORE
FRAMES & MORE
FRAMES & MORE
FRAMES & MORE
FRAMES & MORE
FRAMES & MORE
FRAMES & MORE
FRAMES & MORE
FRAMES & MORE
FRAMES & MORE
FRAMES & MORE
FRAMES & MORE
FRAMES & MORE
FRAMES & MORE
FRAMES & MORE
FRAMES & MORE
FRAMES & MORE
GET ROLLING
GET ROLLING
HELMETS R US
LIGHT POINT
LIGHT POINT
OCEAN BREEZE
OCEAN VIEW
OCEAN VIEW
OCEAN VIEW
OCEAN VIEW
PEDAL PUSHERS
PEDAL PUSHERS
PEDAL PUSHERS
RIDE AND GO
RIDE AND GO
RIDE AND GO
RIDE AND GO
ROLL IN
ROLL IN
ROLL IN
ROLL IN
ROLL IN
SEATS ETC
SEATS ETC
SEATS ETC

Distributor
Distributor
OEM
Wholesale
Distributor
Distributor
Distributor
Distributor
Distributor
Distributor
Distributor
Distributor
Distributor
Distributor
Distributor
Distributor
Distributor
Distributor
Distributor
Distributor
Distributor
Distributor
OEM
OEM
Wholesale
Distributor
Distributor
OEM
OEM
OEM
OEM
OEM
Distributor
Distributor
Distributor
Wholesale
Wholesale
Wholesale
Wholesale
OEM
OEM
OEM
OEM
OEM
Wholesale
Wholesale
Wholesale

Repair / Service
Repair / Service
Repair / Service
Shirt
48" Aluminum
48" Aluminum
48" Aluminum
52" Aluminum
52" Aluminum
54" Aluminum
54" Aluminum
58" Carbon
Repair / Service
48" Steel
62" Carbon
Water Bottle
Shirt
Shirt
Water Bottle
Offroad Tire
Repair / Service
Road Tire
60" Steel
Water Bottle
Repair / Service
Shirt
Water Bottle
24" Handlebars
Offroad Tire
Repair / Service
Repair / Service
Road Tire
25" Spoke
54" Steel
Water Bottle
Offroad Tire
Road Tire
Water Bottle
Water Bottle
Shirt
Front Reflector
Offroad Tire
Road Tire
Road Tube
Shirt
Shirt
Shirt

52
55
37
50
53
53
53
53
53
53
53
53
54
56
56
56
57
57
57
58
58
58
38
38
35
28
29
61
62
62
62
62
45
45
45
43
43
43
44
33
34
34
34
34
26
27
27

Phil
Phil
Phil
Phil
Phil
Phil
Phil
Phil
Phil
Phil
Phil
Phil
Phil
Phil
Phil
Phil
Phil
Phil
John
John
John
John
Phil
Phil
Phil
Phil
Mary
Mary
Mary
Mary
Mary
Mary
Mary
John
John
Mary
Phil
Phil
Phil
Phil
Phil
Phil
Phil
Phil
Phil
Phil
Phil

SMITH & SONS

SMITH & SONS
SMITH & SONS
SMITH & SONS
SMITH & SONS
SMITH & SONS
SMITH & SONS
SMITH & SONS
SMITH & SONS
SMITH & SONS
SMITH & SONS
SMITH & SONS
SMITH & SONS
SMITH & SONS
SMITH & SONS
SMITH & SONS
SMITH & SONS
SMITH & SONS
SMOOTH INDUSTRIES
SMOOTH INDUSTRIES
SMOOTH INDUSTRIES
SMOOTH INDUSTRIES
SPECTRAL
SPECTRAL
SPECTRAL
SPECTRAL
STAR CYCLES
STAR CYCLES
STAR CYCLES
STAR CYCLES
STAR CYCLES
STAR CYCLES
STAR CYCLES
THREE BROS
UNION
URBAN TRACK
VICTORY CYCLES
VICTORY CYCLES
VICTORY CYCLES
VICTORY CYCLES
VICTORY CYCLES
VICTORY CYCLES
VICTORY CYCLES
VICTORY CYCLES
VICTORY CYCLES
VICTORY CYCLES
VICTORY CYCLES

OEM
OEM
OEM
OEM
OEM
OEM
OEM
OEM
OEM
OEM
OEM
OEM
OEM
OEM
OEM
OEM
OEM
OEM
Distributor
Distributor
Distributor
Distributor
OEM
OEM
OEM
OEM
Wholesale
Wholesale
Wholesale
Wholesale
Wholesale
Wholesale
Wholesale
Distributor
Distributor
Wholesale
OEM
OEM
OEM
OEM
OEM
OEM
OEM
OEM
OEM
OEM
OEM

Repair / Service
Helmet
Helmet
Repair / Service
Repair / Service
Front Reflector
Shirt
Repair / Service
Repair / Service
Back Reflector
Water Bottle
Repair / Service
Repair / Service
38" Handlebar
Repair / Service
646 Pedals
Repair / Service
Repair / Service
25" Spoke
50" Steel
Repair / Service
Repair / Service
Repair / Service
Water Bottle
Water Bottle
Water Bottle
Offroad Tire
Offroad Tube
Road Tire
Water Bottle
Offroad Tire
Road Tire
Water Bottle
Water Bottle
Repair / Service
Repair / Service
Repair / Service
25" Spoke
54" Steel
Shirt
Offroad Tire
Road Tire
Road Tube
Shirt
Offroad Tire
Road Tire
Shirt

1
2
3
3
4
5
5
6
6
7
8
9
9
10
10
11
12
13
32
32
32
32
30
31
31
31
47
47
47
47
48
48
48
60
39
21
22
23
23
23
24
24
24
24
63
63
63

Step 5) Reporting
Customer
ALLIED
ALLIED Total
BIG WHEELS

BIG WHEELS Total

BRIGMAN

BRIGMAN Total
CHAIN GANG

CHAIN GANG Total

CIRCLE 1
CIRCLE 1 Total
CITY OF SAN DIEGO

Product / Service
Water Bottle
25" Spoke
54" Steel
Shirt
25" Spoke
54" Steel
Shirt
Water Bottle
52" Carbon
56" Aluminum
60" Aluminum
61 cm Aluminum
Repair / Service

25" Spoke
54" Steel
60" Steel
Bullhorns
Front Reflector
Offroad Tire
Road Tire
Road Tube
Shirt
CITY OF SAN DIEGO Total
CYCLONE CYCLES
Repair / Service
Water Bottle
CYCLONE CYCLES Total
CYSKILLS
Repair / Service
CYSKILLS Total
FINISH LINE
Shirt
FINISH LINE Total
FRAMES & MORE
48" Aluminum
48" Steel
52" Aluminum

Data
Sum of Revenue Sum of COGS Sum of TOTAL COST
$115.00
$23.51
$63.52
$115.00
$23.51
$63.52
$170.60
$34.88
$50.53
$428.90
$87.69
$242.47
$143.35
$29.31
$54.23
$742.84
$151.88
$347.23
$295.79
$60.47
$63.58
$543.06
$111.03
$251.66
$189.81
$38.81
$64.96
$120.96
$24.73
$41.03
$1,149.62
$235.04
$421.22
$1,214.73
$248.34
$352.73
$150.84
$30.84
$262.25
$523.67
$107.06
$335.22
$189.41
$38.72
$250.84
$2,078.64
$424.96
$1,201.04
$397.51
$81.27
$262.70
$397.51
$81.27
$262.70
$295.79
$60.47
$71.05
$543.06
$111.03
$261.88
$268.67
$54.93
$246.28
$112.79
$23.06
$68.29
$223.70
$45.73
$69.46
$122.06
$24.96
$128.93
$272.63
$55.75
$138.61
$37.19
$7.60
$32.93
$181.89
$37.18
$144.51
$2,057.78
$420.71
$1,161.94
$528.66
$108.08
$368.08
$115.00
$23.51
$40.40
$643.66
$131.59
$408.48
$452.25
$92.46
$348.26
$452.25
$92.46
$348.26
$176.02
$35.99
$87.58
$176.02
$35.99
$87.58
$279.56
$57.16
$314.52
$0.00
$0.00
$163.75
$0.00
$0.00
$202.66

FRAMES & MORE

54" Aluminum
58" Carbon
62" Carbon
Offroad Tire
Repair / Service
Road Tire
Shirt
Water Bottle

FRAMES & MORE Total

GET ROLLING
60" Steel
Water Bottle
GET ROLLING Total
HELMETS R US
Repair / Service
HELMETS R US Total
LIGHT POINT
Shirt
Water Bottle
LIGHT POINT Total
OCEAN BREEZE
24" Handlebars
OCEAN BREEZE Total
OCEAN VIEW
Offroad Tire
Repair / Service
Road Tire
OCEAN VIEW Total
PEDAL PUSHERS
25" Spoke
54" Steel
Water Bottle
PEDAL PUSHERS Total
RIDE AND GO
Offroad Tire
Road Tire
Water Bottle
RIDE AND GO Total
ROLL IN
Front Reflector
Offroad Tire
Road Tire
Road Tube
Shirt
ROLL IN Total
SEATS ETC
Shirt
SEATS ETC Total
SMITH & SONS
38" Handlebar
646 Pedals
Back Reflector
Front Reflector
Helmet
Repair / Service
Shirt
Water Bottle

$734.47
$83.68
$384.32
$41.00
$482.40
$92.30
$179.19
$230.00
$2,506.91
$438.39
$48.62
$487.01
$370.35
$370.35
$201.80
$129.53
$331.34
$5,055.75
$5,055.75
$54.41
$607.82
$122.87
$785.09
$213.26
$536.13
$115.00
$864.38
$94.48
$146.45
$196.92
$437.85
$238.50
$56.25
$128.25
$40.50
$0.00
$463.50
$605.41
$605.41
$0.00
$7.70
$0.00
$488.25
$94.50
$407.25
$317.25
$220.50

$150.16
$17.11
$78.57
$8.38
$98.62
$18.87
$36.63
$47.02
$512.52
$89.63
$9.94
$99.57
$75.72
$75.72
$41.26
$26.48
$67.74
$1,033.62
$1,033.62
$11.12
$124.26
$25.12
$160.50
$43.60
$109.61
$23.51
$176.72
$19.32
$29.94
$40.26
$89.52
$48.76
$11.50
$26.22
$8.28
$0.00
$94.76
$123.78
$123.78
$0.00
$1.57
$0.00
$99.82
$19.32
$83.26
$64.86
$45.08

$315.22
$103.61
$162.12
$53.11
$400.77
$55.47
$110.25
$104.82
$1,986.29
$301.37
$39.00
$340.37
$248.32
$248.32
$69.56
$54.71
$124.27
$711.64
$711.64
$40.70
$434.95
$48.08
$523.74
$53.98
$254.31
$41.53
$349.81
$47.41
$51.72
$78.31
$177.44
$57.78
$46.66
$51.17
$36.14
$63.68
$255.42
$164.82
$164.82
$48.25
$54.37
$46.37
$104.55
$106.79
$621.99
$86.29
$79.63

SMITH & SONS Total

SMOOTH INDUSTRIES 25" Spoke
50" Steel
Repair / Service
SMOOTH INDUSTRIES Total
SPECTRAL
Repair / Service
Water Bottle
SPECTRAL Total
STAR CYCLES
Offroad Tire
Offroad Tube
Road Tire
Water Bottle
STAR CYCLES Total
THREE BROS
Water Bottle
THREE BROS Total
UNION
Repair / Service
UNION Total
URBAN TRACK
Repair / Service
URBAN TRACK Total
VICTORY CYCLES
25" Spoke
54" Steel
Offroad Tire
Repair / Service
Road Tire
Road Tube
Shirt
VICTORY CYCLES Total

$1,535.45
$292.14
$907.79
$345.71
$1,545.64
$386.71
$348.37
$735.08
$96.71
$134.80
$217.62
$227.84
$676.96
$129.53
$129.53
$421.11
$421.11
$491.96
$491.96
-$240.80
-$456.64
$108.38
$272.97
$240.35
$39.78
$181.08
$145.13

$313.91
$59.73
$185.59
$70.68
$316.00
$79.06
$71.22
$150.28
$19.78
$27.56
$44.50
$46.58
$138.42
$26.48
$26.48
$86.09
$86.09
$100.58
$100.58
-$49.23
-$93.36
$22.16
$55.81
$49.14
$8.13
$37.02
$29.67

$1,148.23
$66.91
$301.42
$261.50
$629.82
$314.64
$165.48
$480.12
$104.80
$65.89
$117.76
$107.56
$396.02
$69.33
$69.33
$291.64
$291.64
$338.92
$338.92
$89.70
$269.86
$88.34
$214.21
$105.92
$32.29
$211.51
$1,011.83

This example is provided free of charge by Prismata for use as an educational tool. Use to

http://www.prismata.com

For assistance or comments, please contact us a

(888) PRISMATA (774-7628) || information@prismat

as such applies costs to line items on sales orders. The example is meant solely to show you the general met
costing, you can apply this methodology to determine the costs of anything you want, e.g. jobs, transactions

sources and activities

Activities

Allocation Methodology

Customer Mgmt

Customer mgmt is allocated to customers based on revenue since the mor

spends with us, the more time we spend with them.

Order Entry

Each line item takes 1 minute to enter. Direct ships take an extra 5 minute
memos take an extra 10 minutes.

Receiving

Allocated to non-direct ship line items based on weight

Picking

Allocated to non-direct ship line items based on weight

Allocated to orders based on delivery distance.

Delivery

Repairs are billed by the hour after the fact, so this is to be allocated to serv

Repairs
Posting Payments
Collections

Each line item takes 30 seconds to post payments again

Every 15 days outstanding, the customer is called, with more time being sp
larger orders.

ollars to your resources

President
20%
10%
30%
0%

Check
100%
100%
100%
100%

President
$2,000.00
$250.00
$300.00
$0.00
$2,550.00

dollars to your activities

Delivery
0%
30%
0%
0%
0%

Repairs
0%
0%
100%
0%
0%

Posting Payments
0%
0%
0%
50%
0%

Collections
0%
0%
0%
50%
0%

Delivery
$0.00
$1,410.00
$0.00
$0.00
$0.00

Repairs
$0.00
$0.00
$2,500.00
$0.00
$0.00

Posting Payments
$0.00
$0.00
$0.00
$625.00
$0.00

Collections
$0.00
$0.00
$0.00
$625.00
$0.00

$1,410.00

$2,500.00

$625.00

$625.00

costs to your line items

Data from your organizational management system(s).
Order Line

Vendor
1
2
1
3
1
2
1
3
1
2
3
4
5
6
7
8
1
2
1
1
1
1
2
1
3
1
2
1
3
1
2
1
1

First Solutions
Suppliers Consolidated
Suppliers Consolidated
Suppliers Consolidated
First Solutions
First Solutions
First Solutions
First Solutions
First Solutions
First Solutions
First Solutions
First Solutions
First Solutions
First Solutions
First Solutions
First Solutions
Suppliers Consolidated
Brighton Industries
Brighton Industries
Brighton Industries
Brighton Industries
Brighton Industries
Brighton Industries
Brighton Industries
Brighton Industries
Brighton Industries
Brighton Industries
Brighton Industries
Brighton Industries
Suppliers Consolidated
Suppliers Consolidated
Suppliers Consolidated
Suppliers Consolidated

Order Type
R
R
R
R
R
R
R
R
DS
DS
DS
DS
DS
DS
DS
DS
R
R
R
R
R
R
R
R
R
R
R
R
R
R
R
R
R

Weight
0.3
0.1
18
1
1
0.1
18
0.3
7
7
11
11
12
12
10
10
0
0.1
18
0.2
1
2
1.5
1
0.5
20
1.5
1
1
1
1.5
1
0.3

1
1
1
1
1
2
3
5
6
7
8
4
1
2
1
3
2
3
1
2
3
1
1
2
1
1
1
1
2
3
4
1
2
1
3
2
1
3
1
1
4
2
1
3
1
1
2

Suppliers Consolidated
Suppliers Consolidated
First Solutions
Suppliers Consolidated
Suppliers Consolidated
Suppliers Consolidated
Suppliers Consolidated
Suppliers Consolidated
Suppliers Consolidated
Suppliers Consolidated
Suppliers Consolidated
Suppliers Consolidated
Suppliers Consolidated
Suppliers Consolidated
Suppliers Consolidated
Suppliers Consolidated
Suppliers Consolidated
Suppliers Consolidated
Suppliers Consolidated
Suppliers Consolidated
Suppliers Consolidated
Suppliers Consolidated
First Solutions
First Solutions
First Solutions
First Solutions
First Solutions
Suppliers Consolidated
Suppliers Consolidated
Suppliers Consolidated
Suppliers Consolidated
Suppliers Consolidated
Suppliers Consolidated
Suppliers Consolidated
Suppliers Consolidated
Suppliers Consolidated
Suppliers Consolidated
Suppliers Consolidated
Suppliers Consolidated
First Solutions
First Solutions
First Solutions
First Solutions
First Solutions
First Solutions
First Solutions
First Solutions

R
R
R
R
R
R
R
R
R
R
R
R
R
R
R
R
R
R
R
R
R
R
R
R
R
R
R
R
R
R
R
R
R
R
R
R
R
R
R
R
R
R
R
R
R
R
R

0
0
0
1
8
8
8
9
9
10
10
8
0
15
9
0.3
1
1
0.3
1.5
0
1
20
0.3
0
1
0.3
2
1.5
0
0
1
0.1
18
0.3
1.5
1
0.3
0.3
1
0.2
1.5
1
0.5
1
1
1

1
1
1
2
1
1
2
1
2
1
1
1
2
1
2
1
1
1
2
1
3
4
1
1
2
3
2
3
1
4
2
1
3
1
1
1
1
2
1
3
2
1
3
4
2
1
3

Brighton Industries
Brighton Industries
Brighton Industries
Brighton Industries
Brighton Industries
Brighton Industries
Brighton Industries
Brighton Industries
Brighton Industries
Brighton Industries
Brighton Industries
Brighton Industries
Brighton Industries
Brighton Industries
Brighton Industries
Brighton Industries
Brighton Industries
Brighton Industries
First Solutions
First Solutions
First Solutions
First Solutions
First Solutions
First Solutions
First Solutions
First Solutions
Suppliers Consolidated
Suppliers Consolidated
Suppliers Consolidated
Suppliers Consolidated
Suppliers Consolidated
Suppliers Consolidated
Suppliers Consolidated
Suppliers Consolidated
First Solutions
Brighton Industries
Brighton Industries
Brighton Industries
Brighton Industries
Brighton Industries
First Solutions
First Solutions
First Solutions
First Solutions
Suppliers Consolidated
Suppliers Consolidated
Suppliers Consolidated

R
R
R
R
R
R
R
R
R
R
R
R
R
R
R
R
R
R
R
R
R
R
R
R
R
R
R
R
R
R
R
R
R
R
R
R
R
CM
CM
CM
R
R
R
R
R
R
R

0
1
1
0
0
0.2
1
0
0
0.2
0.3
0
0
2
0
1
0
0
0.1
16
0
0
0
0.3
0.3
0.3
1.5
1.5
1
0.3
1.5
1
0.3
0.3
0
0
0
0.1
18
1
1.5
1
0.5
1
1.5
1
1

Sum of NET PROFIT

$27.97
$27.97
$85.19
$98.74
$59.81
$243.73
$171.74
$180.37
$86.04
$55.20
$493.35
$613.66
-$142.25
$81.39
-$100.16
$452.64
$53.54
$53.54
$164.27
$170.15
-$32.54
$21.44
$108.51
-$31.82
$78.27
-$3.34
$0.20
$475.13
$52.50
$51.09
$103.59
$11.53
$11.53
$52.45
$52.45
-$92.12
-$163.75
-$202.66

$269.09
-$37.04
$143.63
-$20.49
-$16.99
$17.95
$32.31
$78.16
$8.09
$47.39
-$0.32
$47.08
$46.31
$46.31
$90.98
$48.34
$139.32
$3,310.49
$3,310.49
$2.58
$48.60
$49.67
$100.86
$115.68
$172.21
$49.96
$337.85
$27.75
$64.79
$78.35
$170.89
$131.96
-$1.91
$50.86
-$3.92
-$63.68
$113.32
$316.80
$316.80
-$48.25
-$48.24
-$46.37
$283.88
-$31.61
-$298.00
$166.10
$95.79

$73.31
$165.50
$420.78
$13.54
$599.81
-$6.99
$111.67
$104.67
-$27.87
$41.34
$55.36
$73.70
$142.52
$33.72
$33.72
$43.38
$43.38
$52.47
$52.47
-$281.27
-$633.14
-$2.12
$2.95
$85.28
-$0.64
-$67.45
-$896.38

as an educational tool. Use towards non-educational ends is prohibited.

www.prismata.com

omments, please contact us at:

628) || information@prismata.com

y to show you the general methodology used in constructing an ABC model. Once you understand
ou want, e.g. jobs, transactions, employees, services...

Allocation Methodology

omers based on revenue since the more revenue someone

s, the more time we spend with them.

er. Direct ships take an extra 5 minutes to enter, and credit

os take an extra 10 minutes.

n-direct ship line items based on weight.

n-direct ship line items based on weight.

orders based on delivery distance.

e fact, so this is to be allocated to services based on revenue.

kes 30 seconds to post payments against.

mer is called, with more time being spent on the customer's

larger orders.

Check
100%
100%
100%
100%
100%

system(s).
Distance
5
10
10
10
6
6
6
6
15
15
15
15
15
15
15
15
2
8
8
8
8
8
8
8
8
8
8
8
8
8
8
8
3

Days Outstanding
10
20
20
20
16
16
16
16
45
45
45
45
45
45
45
45
5
50
50
50
50
50
50
50
50
50
50
50
50
50
50
50
7

Revenue

COGS

$115.00
$170.60
$428.90
$143.35
$189.81
$295.79
$543.06
$120.96
$1,085.99
$128.75
$0.00
$150.84
$261.83
$261.83
$94.70
$94.70
$397.51
$295.79
$543.06
$223.70
$0.00
$112.79
$51.46
$115.85
$37.19
$268.67
$35.30
$78.39
$90.95
$90.95
$35.30
$78.39
$115.00

$23.51
$34.88
$87.69
$29.31
$38.81
$60.47
$111.03
$24.73
$222.02
$26.32
$0.00
$30.84
$53.53
$53.53
$19.36
$19.36
$81.27
$60.47
$111.03
$45.73
$0.00
$23.06
$10.52
$23.69
$7.60
$54.93
$7.22
$16.03
$18.59
$18.59
$7.22
$16.03
$23.51

3
3
18
1
25
25
25
25
25
25
25
25
25
25
25
25
25
25
25
25
25
25
7
7
3
9
9
19
2
2
2
2
7
7
7
2
2
2
2
18
18
18
18
18
3
3
3

7
7
15
29
22
22
22
22
22
22
22
22
22
22
22
22
22
22
22
22
22
22
38
38
4
2
2
9
23
23
23
23
8
8
8
19
19
19
19
3
3
3
3
3
6
6
6

$264.33
$264.33
$452.25
$176.02
$279.56
$0.00
$0.00
$0.00
$0.00
$489.65
$244.82
$83.68
$0.00
$0.00
$384.32
$115.00
$179.19
$0.00
$115.00
$41.00
$482.40
$92.30
$438.39
$48.62
$370.35
$201.80
$129.53
$5,055.75
$54.41
$303.91
$303.91
$122.87
$213.26
$536.13
$115.00
$94.48
$146.45
$67.50
$129.42
$0.00
$238.50
$56.25
$128.25
$40.50
$201.80
$201.80
$201.80

$54.04
$54.04
$92.46
$35.99
$57.16
$0.00
$0.00
$0.00
$0.00
$100.11
$50.05
$17.11
$0.00
$0.00
$78.57
$23.51
$36.63
$0.00
$23.51
$8.38
$98.62
$18.87
$89.63
$9.94
$75.72
$41.26
$26.48
$1,033.62
$11.12
$62.13
$62.13
$25.12
$43.60
$109.61
$23.51
$19.32
$29.94
$13.80
$26.46
$0.00
$48.76
$11.50
$26.22
$8.28
$41.26
$41.26
$41.26

13
13
13
13
13
13
13
13
13
13
13
13
13
13
13
13
13
13
4
4
4
4
30
30
30
30
22
22
22
22
22
22
22
16
9
2
5
5
5
5
5
5
5
5
5
5
5

35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
35
49
49
49
49
2
2
2
2
25
25
25
25
25
25
25
6
2
9
62
62
62
62
62
62
62
62
62
62
62

$0.00
$67.50
$27.00
$56.25
$0.00
$488.25
$317.25
$0.00
$0.00
$0.00
$220.50
$0.00
$0.00
$0.00
$101.25
$7.70
$168.75
$81.00
$292.14
$907.79
$45.00
$300.71
$386.71
$116.12
$116.12
$116.12
$48.35
$134.80
$108.81
$113.92
$48.35
$108.81
$113.92
$129.53
$421.11
$491.96
$272.97
-$240.80
-$456.64
-$153.92
$56.52
$125.35
$39.78
$181.08
$51.86
$115.00
$153.92

$0.00
$13.80
$5.52
$11.50
$0.00
$99.82
$64.86
$0.00
$0.00
$0.00
$45.08
$0.00
$0.00
$0.00
$20.70
$1.57
$34.50
$16.56
$59.73
$185.59
$9.20
$61.48
$79.06
$23.74
$23.74
$23.74
$9.89
$27.56
$22.25
$23.29
$9.89
$22.25
$23.29
$26.48
$86.09
$100.58
$55.81
-$49.23
-$93.36
-$31.47
$11.56
$25.63
$8.13
$37.02
$10.60
$23.51
$31.47

d.

del. Once you understand

Activity Based Costing Calculations (the allo

Num Line Items Per
Order
1
3
3
3
1
3
3
3
8
8
8
8
8
8
8
8
1
2
2
1
1
1
3
3
3
1
3
3
3
1
2
2
1

Total Rev Per

Customer

Customer
Mgmt Value

Customer
Mgmt $$

$51.11
$330.15
$330.15
$330.15
$510.94
$510.94
$510.94
$510.94
$923.84
$923.84
$923.84
$923.84
$923.84
$923.84
$923.84
$923.84
$176.67
$914.57
$914.57
$914.57
$914.57
$914.57
$914.57
$914.57
$914.57
$914.57
$914.57
$914.57
$914.57
$914.57
$914.57
$914.57
$286.07

115.00
170.60
428.90
143.35
189.81
295.79
543.06
120.96
1085.99
128.75
0.00
150.84
261.83
261.83
94.70
94.70
397.51
295.79
543.06
223.70
0.00
112.79
51.46
115.85
37.19
268.67
35.30
78.39
90.95
90.95
35.30
78.39
115.00

$14.06
$20.86
$52.46
$17.53
$23.21
$36.18
$66.42
$14.79
$132.82
$15.75
$0.00
$18.45
$32.02
$32.02
$11.58
$11.58
$48.62
$36.18
$66.42
$27.36
$0.00
$13.80
$6.29
$14.17
$4.55
$32.86
$4.32
$9.59
$11.12
$11.12
$4.32
$9.59
$14.06

Order Entry
Value
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.63
1.63
1.63
1.63
1.63
1.63
1.63
1.63
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00

Order Entry $$
$12.57
$12.57
$12.57
$12.57
$12.57
$12.57
$12.57
$12.57
$20.43
$20.43
$20.43
$20.43
$20.43
$20.43
$20.43
$20.43
$12.57
$12.57
$12.57
$12.57
$12.57
$12.57
$12.57
$12.57
$12.57
$12.57
$12.57
$12.57
$12.57
$12.57
$12.57
$12.57
$12.57

1
1
1
1
8
8
8
8
8
8
8
8
1
3
3
3
3
3
3
3
3
3
2
2
1
1
1
1
4
4
4
4
3
3
3
3
3
3
1
1
4
4
4
4
1
2
2

$286.07
$286.07
$201.00
$78.23
$1,114.18
$1,114.18
$1,114.18
$1,114.18
$1,114.18
$1,114.18
$1,114.18
$1,114.18
$1,114.18
$1,114.18
$1,114.18
$1,114.18
$1,114.18
$1,114.18
$1,114.18
$1,114.18
$1,114.18
$1,114.18
$216.45
$216.45
$164.60
$147.26
$147.26
$2,247.00
$348.93
$348.93
$348.93
$348.93
$384.17
$384.17
$384.17
$194.60
$194.60
$194.60
$194.60
$206.00
$206.00
$206.00
$206.00
$206.00
$269.07
$269.07
$269.07

264.33
264.33
452.25
176.02
279.56
0.00
0.00
0.00
0.00
489.65
244.82
83.68
0.00
0.00
384.32
115.00
179.19
0.00
115.00
41.00
482.40
92.30
438.39
48.62
370.35
201.80
129.53
5055.75
54.41
303.91
303.91
122.87
213.26
536.13
115.00
94.48
146.45
67.50
129.42
0.00
238.50
56.25
128.25
40.50
201.80
201.80
201.80

$32.33
$32.33
$55.31
$21.53
$34.19
$0.00
$0.00
$0.00
$0.00
$59.89
$29.94
$10.23
$0.00
$0.00
$47.00
$14.06
$21.92
$0.00
$14.06
$5.01
$59.00
$11.29
$53.62
$5.95
$45.30
$24.68
$15.84
$618.34
$6.65
$37.17
$37.17
$15.03
$26.08
$65.57
$14.06
$11.56
$17.91
$8.26
$15.83
$0.00
$29.17
$6.88
$15.69
$4.95
$24.68
$24.68
$24.68

1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00

$12.57
$12.57
$12.57
$12.57
$12.57
$12.57
$12.57
$12.57
$12.57
$12.57
$12.57
$12.57
$12.57
$12.57
$12.57
$12.57
$12.57
$12.57
$12.57
$12.57
$12.57
$12.57
$12.57
$12.57
$12.57
$12.57
$12.57
$12.57
$12.57
$12.57
$12.57
$12.57
$12.57
$12.57
$12.57
$12.57
$12.57
$12.57
$12.57
$12.57
$12.57
$12.57
$12.57
$12.57
$12.57
$12.57
$12.57

1
1
2
2
1
2
2
2
2
1
1
2
2
2
2
1
1
1
4
4
4
4
1
3
3
3
4
4
4
4
3
3
3
1
1
1
1
3
3
3
4
4
4
4
3
3
3

$682.42
$682.42
$682.42
$682.42
$682.42
$682.42
$682.42
$682.42
$682.42
$682.42
$682.42
$682.42
$682.42
$682.42
$682.42
$682.42
$682.42
$682.42
$686.95
$686.95
$686.95
$686.95
$326.70
$326.70
$326.70
$326.70
$300.87
$300.87
$300.87
$300.87
$300.87
$300.87
$300.87
$57.57
$187.16
$218.65
$442.88
$442.88
$442.88
$442.88
$442.88
$442.88
$442.88
$442.88
$442.88
$442.88
$442.88

0.00
67.50
27.00
56.25
0.00
488.25
317.25
0.00
0.00
0.00
220.50
0.00
0.00
0.00
101.25
7.70
168.75
81.00
292.14
907.79
45.00
300.71
386.71
116.12
116.12
116.12
48.35
134.80
108.81
113.92
48.35
108.81
113.92
129.53
421.11
491.96
272.97
240.80
456.64
153.92
56.52
125.35
39.78
181.08
51.86
115.00
153.92

$0.00
$8.26
$3.30
$6.88
$0.00
$59.72
$38.80
$0.00
$0.00
$0.00
$26.97
$0.00
$0.00
$0.00
$12.38
$0.94
$20.64
$9.91
$35.73
$111.03
$5.50
$36.78
$47.30
$14.20
$14.20
$14.20
$5.91
$16.49
$13.31
$13.93
$5.91
$13.31
$13.93
$15.84
$51.50
$60.17
$33.39
$29.45
$55.85
$18.83
$6.91
$15.33
$4.87
$22.15
$6.34
$14.06
$18.83

1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
4.33
4.33
4.33
1.00
1.00
1.00
1.00
1.00
1.00
1.00

$12.57
$12.57
$12.57
$12.57
$12.57
$12.57
$12.57
$12.57
$12.57
$12.57
$12.57
$12.57
$12.57
$12.57
$12.57
$12.57
$12.57
$12.57
$12.57
$12.57
$12.57
$12.57
$12.57
$12.57
$12.57
$12.57
$12.57
$12.57
$12.57
$12.57
$12.57
$12.57
$12.57
$12.57
$12.57
$12.57
$12.57
$54.47
$54.47
$54.47
$12.57
$12.57
$12.57
$12.57
$12.57
$12.57
$12.57

27104.45

$3,315.00

142.00

$1,785.00

ng Calculations (the allocation methodology from Step 1 above has been turned in Excel formu
Receiving
Value
0.30
0.10
18.00
1.00
1.00
0.10
18.00
0.30
7.00
7.00
11.00
11.00
12.00
12.00
10.00
10.00
0.00
0.10
18.00
0.20
1.00
2.00
1.50
1.00
0.50
20.00
1.50
1.00
1.00
1.00
1.50
1.00
0.30

Receiving $$
$0.74
$0.25
$44.18
$2.45
$2.45
$0.25
$44.18
$0.74
$17.18
$17.18
$27.00
$27.00
$29.45
$29.45
$24.54
$24.54
$0.00
$0.25
$44.18
$0.49
$2.45
$4.91
$3.68
$2.45
$1.23
$49.09
$3.68
$2.45
$2.45
$2.45
$3.68
$2.45
$0.74

Picking Value
0.30
0.10
18.00
1.00
1.00
0.10
18.00
0.30
7.00
7.00
11.00
11.00
12.00
12.00
10.00
10.00
0.00
0.10
18.00
0.20
1.00
2.00
1.50
1.00
0.50
20.00
1.50
1.00
1.00
1.00
1.50
1.00
0.30

Picking $$
$1.84
$0.61
$110.44
$6.14
$6.14
$0.61
$110.44
$1.84
$42.95
$42.95
$67.49
$67.49
$73.63
$73.63
$61.36
$61.36
$0.00
$0.61
$110.44
$1.23
$6.14
$12.27
$9.20
$6.14
$3.07
$122.72
$9.20
$6.14
$6.14
$6.14
$9.20
$6.14
$1.84

Delivery Value
5.00
3.33
3.33
3.33
6.00
2.00
2.00
2.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
2.00
4.00
4.00
8.00
8.00
8.00
2.67
2.67
2.67
8.00
2.67
2.67
2.67
8.00
4.00
4.00
3.00

Delivery $$
$10.44
$6.96
$6.96
$6.96
$12.53
$4.18
$4.18
$4.18
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$4.18
$8.36
$8.36
$16.71
$16.71
$16.71
$5.57
$5.57
$5.57
$16.71
$5.57
$5.57
$5.57
$16.71
$8.36
$8.36
$6.27

0.00
0.00
0.00
1.00
8.00
8.00
8.00
9.00
9.00
10.00
10.00
8.00
0.00
15.00
9.00
0.30
1.00
1.00
0.30
1.50
0.00
1.00
20.00
0.30
0.00
1.00
0.30
2.00
1.50
0.00
0.00
1.00
0.10
18.00
0.30
1.50
1.00
0.30
0.30
1.00
0.20
1.50
1.00
0.50
1.00
1.00
1.00

$0.00
$0.00
$0.00
$2.45
$19.63
$19.63
$19.63
$22.09
$22.09
$24.54
$24.54
$19.63
$0.00
$36.81
$22.09
$0.74
$2.45
$2.45
$0.74
$3.68
$0.00
$2.45
$49.09
$0.74
$0.00
$2.45
$0.74
$4.91
$3.68
$0.00
$0.00
$2.45
$0.25
$44.18
$0.74
$3.68
$2.45
$0.74
$0.74
$2.45
$0.49
$3.68
$2.45
$1.23
$2.45
$2.45
$2.45

0.00
0.00
0.00
1.00
8.00
8.00
8.00
9.00
9.00
10.00
10.00
8.00
0.00
15.00
9.00
0.30
1.00
1.00
0.30
1.50
0.00
1.00
20.00
0.30
0.00
1.00
0.30
2.00
1.50
0.00
0.00
1.00
0.10
18.00
0.30
1.50
1.00
0.30
0.30
1.00
0.20
1.50
1.00
0.50
1.00
1.00
1.00

$0.00
$0.00
$0.00
$6.14
$49.09
$49.09
$49.09
$55.22
$55.22
$61.36
$61.36
$49.09
$0.00
$92.04
$55.22
$1.84
$6.14
$6.14
$1.84
$9.20
$0.00
$6.14
$122.72
$1.84
$0.00
$6.14
$1.84
$12.27
$9.20
$0.00
$0.00
$6.14
$0.61
$110.44
$1.84
$9.20
$6.14
$1.84
$1.84
$6.14
$1.23
$9.20
$6.14
$3.07
$6.14
$6.14
$6.14

3.00
3.00
18.00
1.00
3.13
3.13
3.13
3.13
3.13
3.13
3.13
3.13
25.00
8.33
8.33
8.33
8.33
8.33
8.33
8.33
8.33
8.33
3.50
3.50
3.00
9.00
9.00
19.00
0.50
0.50
0.50
0.50
2.33
2.33
2.33
0.67
0.67
0.67
2.00
18.00
4.50
4.50
4.50
4.50
3.00
1.50
1.50

$6.27
$6.27
$37.60
$2.09
$6.53
$6.53
$6.53
$6.53
$6.53
$6.53
$6.53
$6.53
$52.22
$17.41
$17.41
$17.41
$17.41
$17.41
$17.41
$17.41
$17.41
$17.41
$7.31
$7.31
$6.27
$18.80
$18.80
$39.69
$1.04
$1.04
$1.04
$1.04
$4.87
$4.87
$4.87
$1.39
$1.39
$1.39
$4.18
$37.60
$9.40
$9.40
$9.40
$9.40
$6.27
$3.13
$3.13

0.00
1.00
1.00
0.00
0.00
0.20
1.00
0.00
0.00
0.20
0.30
0.00
0.00
2.00
0.00
1.00
0.00
0.00
0.10
16.00
0.00
0.00
0.00
0.30
0.30
0.30
1.50
1.50
1.00
0.30
1.50
1.00
0.30
0.30
0.00
0.00
0.00
0.10
18.00
1.00
1.50
1.00
0.50
1.00
1.50
1.00
1.00

$0.00
$2.45
$2.45
$0.00
$0.00
$0.49
$2.45
$0.00
$0.00
$0.49
$0.74
$0.00
$0.00
$4.91
$0.00
$2.45
$0.00
$0.00
$0.25
$39.27
$0.00
$0.00
$0.00
$0.74
$0.74
$0.74
$3.68
$3.68
$2.45
$0.74
$3.68
$2.45
$0.74
$0.74
$0.00
$0.00
$0.00
$0.25
$44.18
$2.45
$3.68
$2.45
$1.23
$2.45
$3.68
$2.45
$2.45

0.00
1.00
1.00
0.00
0.00
0.20
1.00
0.00
0.00
0.20
0.30
0.00
0.00
2.00
0.00
1.00
0.00
0.00
0.10
16.00
0.00
0.00
0.00
0.30
0.30
0.30
1.50
1.50
1.00
0.30
1.50
1.00
0.30
0.30
0.00
0.00
0.00
0.10
18.00
1.00
1.50
1.00
0.50
1.00
1.50
1.00
1.00

$0.00
$6.14
$6.14
$0.00
$0.00
$1.23
$6.14
$0.00
$0.00
$1.23
$1.84
$0.00
$0.00
$12.27
$0.00
$6.14
$0.00
$0.00
$0.61
$98.17
$0.00
$0.00
$0.00
$1.84
$1.84
$1.84
$9.20
$9.20
$6.14
$1.84
$9.20
$6.14
$1.84
$1.84
$0.00
$0.00
$0.00
$0.61
$110.44
$6.14
$9.20
$6.14
$3.07
$6.14
$9.20
$6.14
$6.14

13.00
13.00
6.50
6.50
13.00
6.50
6.50
6.50
6.50
13.00
13.00
6.50
6.50
6.50
6.50
13.00
13.00
13.00
1.00
1.00
1.00
1.00
30.00
10.00
10.00
10.00
5.50
5.50
5.50
5.50
7.33
7.33
7.33
16.00
9.00
2.00
5.00
0.00
0.00
0.00
1.25
1.25
1.25
1.25
1.67
1.67
1.67

$27.16
$27.16
$13.58
$13.58
$27.16
$13.58
$13.58
$13.58
$13.58
$27.16
$27.16
$13.58
$13.58
$13.58
$13.58
$27.16
$27.16
$27.16
$2.09
$2.09
$2.09
$2.09
$62.67
$20.89
$20.89
$20.89
$11.49
$11.49
$11.49
$11.49
$15.32
$15.32
$15.32
$33.42
$18.80
$4.18
$10.44
$0.00
$0.00
$0.00
$2.61
$2.61
$2.61
$2.61
$3.48
$3.48
$3.48

383.00

$940.00

383.00

$2,350.00

675.00

$1,410.00

been turned in Excel formulae to allocate the Activity Cost)

Repairs Value
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
397.51
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00

Repairs $$
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$192.42
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00

Posting
Posting
Payments
Payments $$
Value
0.50
$4.92
0.50
$4.92
0.50
$4.92
0.50
$4.92
0.50
$4.92
0.50
$4.92
0.50
$4.92
0.50
$4.92
0.50
$4.92
0.50
$4.92
0.50
$4.92
0.50
$4.92
0.50
$4.92
0.50
$4.92
0.50
$4.92
0.50
$4.92
0.50
$4.92
0.50
$4.92
0.50
$4.92
0.50
$4.92
0.50
$4.92
0.50
$4.92
0.50
$4.92
0.50
$4.92
0.50
$4.92
0.50
$4.92
0.50
$4.92
0.50
$4.92
0.50
$4.92
0.50
$4.92
0.50
$4.92
0.50
$4.92
0.50
$4.92

Collections
Value
2.25
0.52
1.30
0.43
0.37
0.58
1.06
0.24
3.53
0.42
0.00
0.49
0.85
0.85
0.31
0.31
0.00
0.97
1.78
0.73
0.00
0.37
0.17
0.38
0.12
0.88
0.12
0.26
0.30
0.30
0.12
0.26
0.00

Collections $$
$18.94
$4.35
$10.94
$3.65
$3.13
$4.87
$8.95
$1.99
$29.68
$3.52
$0.00
$4.12
$7.16
$7.16
$2.59
$2.59
$0.00
$8.17
$14.99
$6.18
$0.00
$3.11
$1.42
$3.20
$1.03
$7.42
$0.97
$2.16
$2.51
$2.51
$0.97
$2.16
$0.00

264.33
264.33
452.25
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
482.40
0.00
0.00
0.00
370.35
0.00
0.00
0.00
0.00
303.91
303.91
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00

$127.95
$127.95
$218.91
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$233.51
$0.00
$0.00
$0.00
$179.27
$0.00
$0.00
$0.00
$0.00
$147.11
$147.11
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00

0.50
0.50
0.50
0.50
0.50
0.50
0.50
0.50
0.50
0.50
0.50
0.50
0.50
0.50
0.50
0.50
0.50
0.50
0.50
0.50
0.50
0.50
0.50
0.50
0.50
0.50
0.50
0.50
0.50
0.50
0.50
0.50
0.50
0.50
0.50
0.50
0.50
0.50
0.50
0.50
0.50
0.50
0.50
0.50
0.50
0.50
0.50

$4.92
$4.92
$4.92
$4.92
$4.92
$4.92
$4.92
$4.92
$4.92
$4.92
$4.92
$4.92
$4.92
$4.92
$4.92
$4.92
$4.92
$4.92
$4.92
$4.92
$4.92
$4.92
$4.92
$4.92
$4.92
$4.92
$4.92
$4.92
$4.92
$4.92
$4.92
$4.92
$4.92
$4.92
$4.92
$4.92
$4.92
$4.92
$4.92
$4.92
$4.92
$4.92
$4.92
$4.92
$4.92
$4.92
$4.92

0.00
0.00
2.25
4.50
0.25
0.00
0.00
0.00
0.00
0.44
0.22
0.08
0.00
0.00
0.34
0.10
0.16
0.00
0.10
0.04
0.43
0.08
6.08
0.67
0.00
0.00
0.00
2.25
0.31
1.74
1.74
0.70
0.56
1.40
0.30
0.49
0.75
0.35
0.67
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00

$0.00
$0.00
$18.94
$37.88
$2.11
$0.00
$0.00
$0.00
$0.00
$3.70
$1.85
$0.63
$0.00
$0.00
$2.90
$0.87
$1.35
$0.00
$0.87
$0.31
$3.64
$0.70
$51.15
$5.67
$0.00
$0.00
$0.00
$18.94
$2.62
$14.66
$14.66
$5.93
$4.67
$11.75
$2.52
$4.09
$6.33
$2.92
$5.60
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00

0.00
0.00
0.00
56.25
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
101.25
0.00
168.75
81.00
0.00
0.00
45.00
300.71
386.71
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
421.11
491.96
272.97
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00

$0.00
$0.00
$0.00
$27.23
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$49.01
$0.00
$81.68
$39.21
$0.00
$0.00
$21.78
$145.56
$187.19
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$203.84
$238.14
$132.13
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00

0.50
0.50
0.50
0.50
0.50
0.50
0.50
0.50
0.50
0.50
0.50
0.50
0.50
0.50
0.50
0.50
0.50
0.50
0.50
0.50
0.50
0.50
0.50
0.50
0.50
0.50
0.50
0.50
0.50
0.50
0.50
0.50
0.50
0.50
0.50
0.50
0.50
0.50
0.50
0.50
0.50
0.50
0.50
0.50
0.50
0.50
0.50

$4.92
$4.92
$4.92
$4.92
$4.92
$4.92
$4.92
$4.92
$4.92
$4.92
$4.92
$4.92
$4.92
$4.92
$4.92
$4.92
$4.92
$4.92
$4.92
$4.92
$4.92
$4.92
$4.92
$4.92
$4.92
$4.92
$4.92
$4.92
$4.92
$4.92
$4.92
$4.92
$4.92
$4.92
$4.92
$4.92
$4.92
$4.92
$4.92
$4.92
$4.92
$4.92
$4.92
$4.92
$4.92
$4.92
$4.92

0.00
0.20
0.08
0.16
0.00
1.43
0.93
0.00
0.00
0.00
0.65
0.00
0.00
0.00
0.30
0.02
0.49
0.24
1.28
3.96
0.20
1.31
0.00
0.00
0.00
0.00
0.32
0.90
0.72
0.76
0.32
0.72
0.76
0.00
0.00
2.25
2.47
0.00
0.00
0.00
0.51
1.13
0.36
1.64
0.47
1.04
1.39

$0.00
$1.67
$0.67
$1.39
$0.00
$12.04
$7.83
$0.00
$0.00
$0.00
$5.44
$0.00
$0.00
$0.00
$2.50
$0.19
$4.16
$2.00
$10.74
$33.37
$1.65
$11.05
$0.00
$0.00
$0.00
$0.00
$2.71
$7.54
$6.09
$6.37
$2.71
$6.09
$6.37
$0.00
$0.00
$18.94
$20.75
$0.00
$0.00
$0.00
$4.30
$9.53
$3.02
$13.77
$3.94
$8.74
$11.70

5164.70

$2,500.00

63.50

$625.00

74.25

$625.00

TOTAL COST

NET PROFIT

$63.52
$50.53
$242.47
$54.23
$64.96
$63.58
$251.66
$41.03
$247.98
$104.74
$119.84
$142.41
$167.61
$167.61
$125.42
$125.42
$262.70
$71.05
$261.88
$69.46
$42.79
$68.29
$43.66
$49.02
$32.93
$246.28
$41.24
$43.40
$45.29
$56.43
$44.02
$46.19
$40.40

$27.97
$85.19
$98.74
$59.81
$86.04
$171.74
$180.37
$55.20
$615.98
-$2.32
-$119.84
-$22.41
$40.69
$40.69
-$50.08
-$50.08
$53.54
$164.27
$170.15
$108.51
-$42.79
$21.44
-$2.72
$43.14
-$3.34
-$32.54
-$13.16
$18.96
$27.07
$15.93
-$15.94
$16.17
$51.09

$184.04
$184.04
$348.26
$87.58
$129.04
$92.74
$92.74
$101.33
$101.33
$173.51
$141.71
$103.61
$69.71
$163.75
$162.12
$52.41
$66.76
$43.49
$52.41
$53.11
$331.05
$55.47
$301.37
$39.00
$248.32
$69.56
$54.71
$711.64
$40.70
$217.48
$217.48
$48.08
$53.98
$254.31
$41.53
$47.41
$51.72
$32.64
$45.67
$63.68
$57.78
$46.66
$51.17
$36.14
$57.03
$53.90
$53.90

$26.25
$26.25
$11.53
$52.45
$93.36
-$92.74
-$92.74
-$101.33
-$101.33
$216.03
$53.06
-$37.04
-$69.71
-$163.75
$143.63
$39.08
$75.80
-$43.49
$39.08
-$20.49
$52.73
$17.95
$47.39
-$0.32
$46.31
$90.98
$48.34
$3,310.49
$2.58
$24.30
$24.30
$49.67
$115.68
$172.21
$49.96
$27.75
$64.79
$21.06
$57.29
-$63.68
$131.96
-$1.91
$50.86
-$3.92
$103.51
$106.65
$106.65

$44.65
$63.16
$43.63
$66.56
$44.65
$104.55
$86.29
$31.07
$31.07
$46.37
$79.63
$31.07
$31.07
$48.25
$94.96
$54.37
$151.13
$95.76
$66.91
$301.42
$48.52
$212.98
$314.64
$55.16
$55.16
$55.16
$50.48
$65.89
$56.97
$51.86
$54.31
$60.80
$55.69
$69.33
$291.64
$338.92
$214.21
$89.70
$269.86
$86.81
$44.20
$53.55
$32.29
$64.61
$44.14
$52.37
$60.09

-$44.65
-$9.46
-$22.15
-$21.81
-$44.65
$283.88
$166.10
-$31.07
-$31.07
-$46.37
$95.79
-$31.07
-$31.07
-$48.25
-$14.41
-$48.24
-$16.88
-$31.32
$165.50
$420.78
-$12.72
$26.26
-$6.99
$37.22
$37.22
$37.22
-$12.02
$41.34
$29.59
$38.76
-$15.85
$25.76
$34.93
$33.72
$43.38
$52.47
$2.95
-$281.27
-$633.14
-$209.26
$0.76
$46.16
-$0.64
$79.45
-$2.88
$39.12
$62.36