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Coffeee Roaster Fact Sheet Instructions: Use the information from the fact sheet to allocate FOH to each of the products. Process Activity Overhead Cost Components

Coffeee Roaster Fact Sheet Instructions: Use the information from the fact sheet to allocate FOH to each of the products. Process Activity Overhead Cost Components Changeover Components Roasting Total Components Cost Finishing Grinding Finishing Inspecting Finishing Bagging Total Finishing Costs Support Purchasing Support Human Resources Support Providing space Support Providing Utilities Total support costs ssssssssssss $ Driver 60,000 Number of Batches Quantity 1,200 $ 24,000 Roasting Hours 8,000 $ 84,000 $ 11,250 Grinding Hours 4,500 $ 150,000 Number of Inspections 2,000 $ 7,200 Number of Units 12,000 $ 168,450 $ 24,000 Purchase Orders 300 $ 6,000 Number of Employees 40 $ 49,500 Square feet used 5,500 $ 22,000 Square feet used 5,500 $ 101,500 Activity Driver Use By Product Driver French Roast Light Roast Units Produced 7500 4500 Roasting Hours 5800 2200 Grinding Hours 2250 2250 Number of Batches 750 450 Number of Inspections 1300 700 Square Feet 3500 2000 Employees 22 18 Purchase orders 150 150 Instructions: Use the information from the fact sheet to allocate FOH to each of the products. Activity Overhead Cost Quantity of Activity Driver Changeover Roasting Grinding Inspecting Bagging Purchasing Human Resources Providing space Providing Utilities Total FOH allocated by Model Number of Units FOH per unit Cost per driver French Roast # of drivers used French Roast allocated FOH Cost Light Roast 212 # of drivers Light Roast212 Allocated FOH cost

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