Hello,

I'm working on a case study on "Indianapolis Activity-Based Costing" and would need guidance on approaching the case study. Could you please let me know if this is somethin you could help with.

Please how can I attach the document? it's a pdf file with different pages

Regards,

Exhibit 5A Pothole Filling Costs: 5 Districts, 1992 Actual (January-March) Activity Northwest Northeast Center Southwest Southeast Total 27,455 462 175,608 5,225 43,604 2,693 41,893 47,997 $344,939 83,482 1,558 354,628 16,133 27,038 1,067 60,008 33,440 $577,354 41,954 1.210 188,468 6,192 20,089 7,201 55,790 18,798 $339,703 6,185 14,901 11,028 2,578 $34,692 99,774 38,206 34,588 14,554 1,098 17,375 18,172 $223,767 27,927 2,658 181,869 10,183 90,373 6,162 47,085 89,372 $455,629 432 7,266 21,644 11,271 1,070 $41,683 134,680 51,573 46,688 42,218 828 23,456 24,544 $323,987 3,265 51,301 7,320 1,601 $63,487 160,199 94,792 55,548 29,129 1,536 27,891 29,193 $398,290 C Labor (laborers) C Labor Overtime D Labor (truck drivers) D Labor Overtime E Labor (equipment oprs.) E Labor Overtime Supervisors Transp. Supervisors Personnel Costs Binder Cold Mix Hot Mix Special Mix Tack Direct Materials Costs Central Admin. Expense Central Operations Central Maintenance Facility Expense Fixed Assets Maintenance Admin. Operations Admin Overhead Costs Cargo Van Crew Cab Crew: Cab Pick Up 86 Grader Hotbox Loader Paver Pick Up Mini Roller Roller VIB: 2 ton SAD SADA Sedan Tack Wagon TAD TADA Trailer Truck: 1 Ton Dump Truck: Patch 91 Unused Equipment Rolling Stock Costs Total Cost Tons Filled Cost per ton 25,162 908 163,748 6,057 35,844 3,579 38,267 43,855 $317,421 83 5,589 56,987 17,289 3 $79,950 91,152 34,908 31,604 12,278 936 15,885 16,601 $203,364 4,659 23,175 21,864 484 $50,183 89,172 52.765 28,480 8,007 1,029 14,280 14,946 $208,679 3,086 205,980 6,797 1,064,322 43,790 216,949 20,702 243,044 233,463 $2,035,046 514 26,964 168,009 68,772 5,735 $269,994 574,977 272,244 196,908 106,187 5,428 98,888 103,456 $1,358,087 3,086 11,167 38,218 6,963 64,233 13,067 207 17,307 69 2,976 188,287 7,1367 6,990 777 15,571 141,588 5,314 52,173 15,227 37,836 $692,423 $4,355,549 9,786 $445.08 11,167 12,369 11.699 14,150 16,276 1,457 11,396 1,024 4,236 13,272 1,271 18,335 358 2,727 4,954 8,958 207 11,478 69 1,815 4,014 104 40,090 9,005 25,203 19,953 2,541 41,853 12,243 330 45,535 9,333 35,607 20,833 6,990 777 1,225 38,542 5,607 29,397 7,213 18,971 95 37,940 1,432 16,738 5,314 11,909 11,054 3,713 13,716 10,847 4,647 11,514 3,769 $136,050 $739,447 1,156 S639.66 6,127 $161,571 $982,871 1,726 $569.45 $103,840 $1,142,971 2,134 $535.60 7,402 $153,367 $751.932 2,017 $372.80 20,537 $137,595 $738,330 2,753 $268.19 Exhibit 5B Pothole Filling Costs: 5 Districts, 1992 Actual (January-March) Activity Northwest Northeast Center Southwest Southeast CLabor laborers) CLabor Overtime DLabor (truck drivers) D Labor Overtime E Labor (equipment oprs.) E Labor Overtime Supervisors Transp. Supervisors Personnel Costs 23.75 0.40 151.91 4.52 37.72 2.33 36.24 41.52 $298.39 16.18 1.54 105.37 5.90 52.36 3.57 27.28 51.78 $263.98 39.12 0.73 166.18 7.56 12.67 0.50 28.12 15.67 $270.55 20.80 0.60 93.44 3.07 9.96 3.57 27.66 9.32 $168.42 9.14 0.33 59.48 2.20 13.02 1.30 13.90 15.93 $115.30 Binder Cold Mix Hot Mix Special Mix Tack Direct Materials Costs 5.35 12.89 9.54 2.23 0.25 4.21 12.54 6.53 0.62 1.53 24.04 3.43 0.75 2.31 11.49 10.14 0.24 0.03 2.03 20.7 6.28 0.00 $30.01 $24.15 $29.75 $24.88 $29.04 Central Admin. Expense Central Operations Central Maintenance Facility Expense Fixed Assets Maintenance Admin Operations Admin Overhead Costs 86.31 33.05 29.92 12.59 0.95 15.03 15.72 $193.57 78.03 29.88 27.05 24.46 0.48 13.59 14.22 $187.71 75.07 44.42 26.03 13.65 0.72 13.07 13.68 44.21 26.16 14.12 3.97 0.51 7.08 7.41 $103.46 33.11 12.6a 11.48 4.46 0.34 5.77 6.03 $186.64 $73.87 1.53 6.47 10.7 5.14 5.B0 2.10 6.58 0.63 14.08 1.26 5.34 0.48 6.68 0.13 Cargo Van Crew Cab Crew: Cab Pick Up 36 Grader Hotbox Loader Paver Pick Up Mini Roller Roller VIB: 2 ton SAD SADA Sedan Tack Wagon TAD 1.58 2.87 5.19 0.12 6.65 0.04 1.57 1.99 0.09 34.6B 7.79 11.81 9.35 1.26 20.75 6.07 0.12 16.54 3.39 20.63 12.07 4.05 0.45 0.71 22.33 TADA 4.85 25.43 0.05 18.81 0.52 6.08 3.38 B.89 2.49 5.18 1.74 4.02 6.90 6.50 3.94 Trailer Truck 1 Ton Dump Truck: Patch 91 Unused Equipment Rolling Stock Costs TOTAL Cost per ton 9.96 3.26 3.55 3.67 $117.69 $639.86 $93.61 $569.45 $48.66 $535.60 $76.04 S372.80 7.46 $49.98 $268.19 Indianapolis: Activity-Based Costing of City Services (A) 196-115 Exhibit 6 Union Estimates of Resources Required for Two Pothole-Filling Contracts Personnel Cost Pool C Labor (laborers) D Labor (vehicle drivers) E Labor (eqpmt. operators) NORTHWEST Quantity Ratea 2.60 hours/ton $23.25/hour 2.60 hours/ton 20.00/hour 0.35 hours/ton 44.49/hour NORTHEAST Quantity Ratea 2.60 hours/ton $11.18/hour 2.60 hours/ton 23.08/hour 1.15 hours/ton 28.01/hour Materials Cost Pool Hotmix for potholes Tack 1 ton 2.5 gallons/ton $22.00/ton 1.54/gallon 1 ton 2.5 gallons/ton $22.00/ton 1.54/gallon Vehicle Cost Pool Crew Cab Hotbox One Ton Truck Arrowboard 1 hour/ton 1 hour/ton 6 hours/ton 1 hour/ton $8.65/hour 17.65/hour 15.20/hour 2.00/hour 1 hour/ton 1 hour/ton .6 hours/ton 1 hour/ton $8.60/hour 11.26/hour 18.22/hour 2.00/hour Indirect Cost Pool 5.55 hours/ton $17.06/hour 6.35 hours/ton $19.56/hour aLabor rates based on projections from union contract. Material rates based on actual contractor price quotes