| [Company name] |
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| Activity-based Cost Tracker |
| [Date] |
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| Numbers in gray cells are calculations that should not be changed. |
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[Company name] Confidential |
| Costs |
Product A: Economy car |
Product B: Sports car |
| Direct costs |
|
|
| Custom plastics |
$6,000.00 |
$8,000.00 |
| Manufacturing |
$8,000.00 |
$9,000.00 |
| Glue |
$1,000.00 |
$1,000.00 |
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| Indirect costs |
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| Shipping |
$3,000.00 |
$3,000.00 |
| Attorneys' fees |
$3,000.00 |
$3,000.00 |
| Liability insurance |
$500.00 |
$1,000.00 |
| Licensing |
$1,000.00 |
$1,000.00 |
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| General and administrative |
|
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| Accounts receivable |
$1,500.00 |
$1,500.00 |
| Accounts payable |
$1,500.00 |
$1,500.00 |
| Sales |
$2,000.00 |
$3,000.00 |
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| Total |
$27,500.00 |
$32,000.00 |
| Units produced per week |
10 |
5 |
| Total production costs per week |
$275,000.00 |
$160,000.00 |
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