Activity Based Costing Template

Table of Contents

Activity-Based Costing

© 2015 to 2022 CFI Education Inc.

This Excel model is for educational purposes only and should not be used for any other reason. All
All rights reserved. The contents of this publication, including but not limited to all written material
under international copyright and trademark laws. No part of this publication may be modified, ma
form by any means, including photocopying, recording, or other electronic or mechanical methods,
except in the case of certain noncommercial uses permitted by copyright law.

https://corporatefinanceinstitute.com/
 Strictly Confidential

or any other reason. All content is Copyright material of CFI Education Inc.
ed to all written material, content layout, images, formulas, and code, are protected
on may be modified, manipulated, reproduced, distributed, or transmitted in any
or mechanical methods, without prior written permission of the publisher,
Activity Based Costing - Allocating Overhead Costs

Estimated
Manufacturing
Activity Overhead
Labour Related $80,000.00
Machine setups $150,000.00
Part administration $160,000.00
Production Orders $70,000.00
Material Receipts $90,000.00
General factory machine hours $250,000.00
Total $800,000.00
ead Costs

Total Overhead Rate

Per Activity (per activity)
50,000 hours $1.60
5,000 setups $30.00
80 parts $2,000.00
400 orders $175.00
750 receipts $120.00
40,000 machine hours $6.25