Expense Cost Division Cost Driver Hours

Personal Expense Warehouse Catons 80,000.00

Truck Drivers Hours 6,000.00

Warehouse Expense Space rent cartons 80,000.00

Delivery Freight Catons 75,000.00

Delivery Truck Orders 2,000.00

Order Entry Expense Order Entry Hrs per Orders 24,000.00 0.15
Hrs per line item 0.08
Order Validation Orders 0.10
35.00
General Expense Cartons 80,000.00

Total

A
Revenue 103,000.00
Cost of Goods 85,000.00
18,000.00
No. of Cartons Ordered 74.00 200.00 14,800.00
Cartons shipped Commercially 6.00 200.00 1,200.00
Desktop Deliveries 225.00 -
No. of manual orders 5.25 6.00 31.50
No. of line items 2.63 60.00 157.50
No. EDI orders 3.50 6.00 21.00
Reconsilation period(Days) 30.00
16,210.00
1,790.00
2%

1 2 3
Revenue 610.00 634.00 6,100.00
Cost of Goods 500.00 500.00 5,000.00
110.00 134.00 1,100.00
No. of Cartons Ordered 74.00 1.00 1.00 10.00
Cartons shipped Commercially 6.00 1.00 - 10.00
Desktop Deliveries time 100+ hrly rate - 4.00 -
No. of manual orders 5.25 - 1.00 -
No. of line items 2.63 1.00 1.00 10.00
No. EDI orders 3.50 1.00 - 1.00
Payment Periods (months) 1.00 4.00 1.00

No. of Cartons Ordered 74.00 74.00 740.00

Cartons shipped Commercially 6.00 - 60.00
Desktop Deliveries time - 300.00 -
No. of manual orders - 5.25 -
No. of line items - 2.63 -
No. EDI orders 3.5 0 3.5
Payment Periods (months)
83.50 381.88 803.50
26.50 (247.88) 296.50
5.30% -49.58% 5.93%
Hourly Cost Cost Driver Cost/Hr Common Frieght Desktop Delivery hourly cost

2,320,000.00 29.00
41.67 250,000.00 41.67
2,570,000.00
2,000,000.00 25.00

450,000.00 6.00
200,000.00 75.00

5.25
2.63
3.50
840,000.00
1,600,000.00 20.00

74.00 6.00 75.00

B
104,000.00
85,000.00
19,000.00
200.00 14,800.00
150.00 900.00
50.00 5,625.00 25.00
100.00 525.00
180.00 472.50
-
105.00
22,322.50
(3,322.50)
-4%

4 5
6,340.00 6,100.00
5,000.00 5,000.00
1,340.00 1,100.00
10.00 10.00
- 10.00
4.00 -
1.00 1.00
10.00 10.00
- -
4.00 4.00

740.00 740.00
- 60.00
300.00 -
5.25 5.25
26.25 26.25
0 0

1,071.50 831.50
268.50 268.50
5.37% 5.37%
Desktop
Delivery per
order cost

75
225