Activity-based cost tracker

Express Shippers Ltd.

Summary Economy car Sports car

Product A Product B

Direct costs $20,000.00 $25,000.00

Indirect costs $7,000.00 $7,400.00

General and administrative costs $5,000.00 $6,000.00

Product cost per unit $32,000.00 $38,400.00

Units produced per week 10 12

Total production costs per week $320,000.00 $460,800.00

Product cost per unit

$32,000.00

$38,400.00

Economy
car
Sports car
$38,400.00

Economy
car
Sports car
Direct costs
Economy car Sports car

Product A Product B

Metal parts $6,000.00 $8,000.00

Custom plastics $3,500.00 $5,500.00

Manufacturing $8,000.00 $9,000.00

Glue $2,500.00 $2,500.00

Indirect costs
Economy car Sports car

Product A Product B

Shipping $3,000.00 $3,000.00

Attorneys' Fees $2,500.00 $2,400.00

Liability Insurance $500.00 $1,000.00

Licensing $1,000.00 $1,000.00

General and administrative costs
Economy car Sports car

Product A Product B

Accounts receivables $1,500.00 $1,500.00

Accounts payables $1,500.00 $1,500.00

Sales $2,000.00 $3,000.00