Purchase 100

Markup 16% Cost of warehousing, Freight, Order processing

Markup 6% General, Selling, Administrative expenses, profit

Sales 42,700,000.00 122%

Cost of Purchase 35,000,000.00 100%
Gross Margin 7,700,000.00 22.00%

Warehouse/ Truckdrivers 2,570,000.00 7.34%

Warehouse expenses 2,000,000.00 5.71%
Freight 450,000.00 1.29%
Delivery Truck expenses 200,000.00 0.57%
Order entry expenses 840,000.00 2.40%
General and Selling expenses 1,600,000.00 4.57%
Interest expenses 120,000.00 0.34%
Net Income before taxes -80,000.00 -0.23%

Capacity Cartons 80,000.00

Order 1 2 3 4 5
Price 610 634 6100 6340 6100
Acquisition Cost 500 500 5000 5000 5000
No of cartons in order 1 1 10 10 10
No of cartons shipped commercially 1 10 10
Desktop delivery time (hours) 4 4
Manual orders N Y N Y Y
No of line items in order 1 1 10 10 10
Electronic order Y N Y N Y
Payment period (months) 1 4 1 4 4
Surcharge 4.50% 4.50%
Add Desktop Delivery Chrges
Add Data Entry Operator Chrges
Add Working Capital Loan

Activity Resource Cost/Amt Activity cosQty of ACDCost/ACD

Warehouse cost 2,320,000.00 No of cart 80000 29.00

Processing cartos Personne 2,320,000.00

Others 2000000
Customer Order Operators 840000 Time in hrs 24000 35

Commercial Delivery Freight 45000 75000

Desktop Delivery Drivers 250000 Time 6000

Delivery Tr 200000
Delivery HOurs
 75000 Commercially
5000 Desktop

Truckdriver 250000 Total

166.6667 Per Hour Desk Top Delivery

Daat Entry 840000 16

Per Data E 52500
Productive 1500
Total Cost 35

5000 cartons delivered

2000 deliveries
6000 hours to deliver
80