Allocate Maintenance on Machine Hours Standard 1 Mount X 1000 units = Dete: 4 Munitx 1000 units = Total Machine Hours 1.000 4,000 5.000 s Maintenance Costs + Machine Hours Maintenance cost per Me 15,000 5.000 3 3 Maintenance Cost per Standard Unit 33 X 1 Mhr/unit S Mairterance Cost per Deluxe Unit $3 X 4 hrnitus 12 N Alocate Shipping on Number of Shipments Standard Shipments (shipped in lots of 40) Deluxe Shipments (shipped in lots of 10) Total Shipments 25 100 125 s Shipping Costs - Shipments Shipping cost per Shipment 5.000 125 40 Shipping Cost per unit: Standard 540 - 40 units per shipment Deluxe 540 - 10 units per shipment S An Example, continued ABC yields different cost per unit results as compared to the previous single-driver methods: Deluxe-tinit Cost Standard Unit Cost Direct Materials S15 GO Directions S15 E Det berri 10 Direct Labor (2hrs) 20 Overhead Overhead Maintenance Shipping Shipping Total Costs 5.29 Total Costs SZ An Example, concluded: Different Costs Lead to Different Profits Date this Sandnes $ 5 Reven To 351 Unisa de dive Gos Part Gross Part 100 Total Case Dlous as selder 19 De die 000 Gossil 2008 Gas P Tomi Cast DHE To Cose CH Bed ADC CosPro Chans. Pas 160 Allocate Maintenance on Machine Hours Standard 1 Mount X 1000 units = Dete: 4 Munitx 1000 units = Total Machine Hours 1.000 4,000 5.000 s Maintenance Costs + Machine Hours Maintenance cost per Me 15,000 5.000 3 3 Maintenance Cost per Standard Unit 33 X 1 Mhr/unit S Mairterance Cost per Deluxe Unit $3 X 4 hrnitus 12 N Alocate Shipping on Number of Shipments Standard Shipments (shipped in lots of 40) Deluxe Shipments (shipped in lots of 10) Total Shipments 25 100 125 s Shipping Costs - Shipments Shipping cost per Shipment 5.000 125 40 Shipping Cost per unit: Standard 540 - 40 units per shipment Deluxe 540 - 10 units per shipment S An Example, continued ABC yields different cost per unit results as compared to the previous single-driver methods: Deluxe-tinit Cost Standard Unit Cost Direct Materials S15 GO Directions S15 E Det berri 10 Direct Labor (2hrs) 20 Overhead Overhead Maintenance Shipping Shipping Total Costs 5.29 Total Costs SZ An Example, concluded: Different Costs Lead to Different Profits Date this Sandnes $ 5 Reven To 351 Unisa de dive Gos Part Gross Part 100 Total Case Dlous as selder 19 De die 000 Gossil 2008 Gas P Tomi Cast DHE To Cose CH Bed ADC CosPro Chans. Pas 160