OPERA

FREIGHT $4,50,000 WAREHOUSE RENT

AND DEPRICIATION
$2,000,000
90%
100% 100%

SHIP CARTON PROCESS CARTONS

$450,000 $4,16,0000

4,50,000/75000 = 4,160,000/80000
$6/ CARTON =$52/CARTON

ACTIVITY BAS
 OPERATING COST $5850000

WAREHOUSE
DISTRIBUTION DELIVERY AND TRUCK ORDER ENTRY
PERSONNEL $2,400,000 EXPENSES $200,000 EXPENSES $800,000
100% 20% 5%
10% 75%

CUSTOMER ORDER ENTER ITEMS

DESKTOP DELIVERY MANUAL PROCESSING ORDER(MANUAL) EDI ORDER
$440,000 $160,000 $600,000 PROCESSING $40,000

440,000/2000 = 160,000/16,000 = 600,000/150,000 = 40,000/8000 =

$220/DELIVERY $10/MANUAL ORDER $4/LINE $5/EDI ORDER

ORDER

ACTIVITY BASED COSTING MODEL

 EDI ORDER
PROCESSING $40,000

40,000/8000 =
$5/EDI ORDER