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Activity-Based Costing (ABC), How do I find the Allocation rate and consumption? (see the pic) Activity-Based Costing (ABC) Activity Data Test A Test A Consumption

Activity-Based Costing (ABC), How do I find the Allocation rate and consumption? (see the pic)

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Activity-Based Costing (ABC) Activity Data Test A Test A Consumption Cost Activity Annual Costs Driver Test B Total Allocation rate Test B Consumption Cost Receive specimen $10,000 Number of tests 3,000 2,000 5,000 Set up equipment $25,000 Number of minutes per test 101 Run test $100,000 Number of minutes per test 8 Record results $10,000 Number of minutes per test Transmit results Total overhead costs $5,000 Number of minutes per test $150,000

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