I need to create a revised set of cost estimates and profit center income statements using the Activity Based System

Income Statement: Millions Total Counter Custom Restaurant Frozen

Total Revenue 119,000 32,000 15,000 42,000 30,000

Direct Costs

Materials 35,300 12,800 4,500 10,500 7,500

Marketing and Sales 2,610 10 100 1,500. 1,000

Total Direct Costs 37,910 12,810 4,600 12,000 8,500

Revenue Less Direct Costs 81,090

Indirect Operating Exp

General Overhead 35,600

Production Staff 35,700

Delivery 9,520

Total Indirect Operating Exp 80,820

Income before profit center salaries 270

Profit Center Salaries 4

Net Income to Shareholders 266

Production Staff )Hours) Total Counter Custom Restaurant Frozen

General Labor 900. 200 110 310 280

Pastry Chefs 220 20 80 60 60

Culinary Art and Design 82 5 70 7 0

Total Direct Labor Hours 1,202 225 260 377 340

General Overhead Resource Cost Pool Size of Pool Cost Driver

Facility Cost (tax, depreciation) 12, 642 Square Feet of space

Admin, purchasing and sales support 5,676 Number of purchase orders

Utilities 17,282 Estimated Kilowatt usage

Total 35,600

General Overhead Cost Driver Total Counter Custom Restaurant Frozen

Square Feet 30,000 16,976 7,820 2,602 2,602

# of purchase orders 164 64 38 31 31

Estimated kilowatt usage 662,700 375,000 127,000 82,750 77,950

Production Staff

General Laborers 24,990

Pastry Chefs 8,925

Art and Design 1,785

Total Production Staff 35,700

Delivery (Mileage) Total Counter Custom Restaurant Frozen

16,274 4,800 2,750 3,200 5,524