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Hours for the Year Direct Labor Estimate for 2019 is Five Crew Members wokring 2,000 for the year for a total of Overhead is Applied for Each Direct Labor Hour at the Calculated Predetermined rate. 2 3 3 6 Overhead Estimates for 2019 Depreciation Backhoe Depreciation Skid Loader Supervisor Salaries Liability Insurance Depreciation on Tools Rent $10,000.00 $20,000.00 $40,000.00 $15,000.00 $15,000.00 . 10 11 Traditional Method of Applying Indirect Costs based on a Predetermined Based on some Volume (DL hours or Dollars) The Actual Hours of Direct Labor was 5,000 hours to build this home. What FOH would be applied ?? 14 15 ABC Costing 10 STEP 1: Identify and Classify Activities STEP 2: Assign Costs 157 on onner home 12 Clear Int and level and Brinn Race Material Process Cost - ABC Costing Break-Even Job Cost - KFC Break Even - Budget Variance 5 ABC Costing STEP 1: Identify and Classify Activities STEP 2: Assign Costs 17 $7,500.00 per home $3500.00 per home $3.50 per square foot $10.00 per Square Foot $5.00 Per Square Foot $10,000.00 per House 21 23 Clear Lot and Level and Bring Base Material Dig Trenches and Install & Plumbing Pour Concrete Slab or Foundation Framing Walls and Roof Lay Brick or Stucco or Siding Install Electrical The New Home is 2,200 Square Feet STEP 4:Assign Indirect Costs to the House Clear Lot and Level and Bring Base Material Dig Trenches and Install & Plumbing Pour Concrete Slab or Foundation Framing Walls and Roof Lay Brick or Stucco or Siding Install Electrical Process Cost ABC Costing KFC Break Even Break Even Budget 22 30 + Variance 11:07 AM 24 25 20 27 The New Home is 2,200 Square Feet STEP 4:Assign Indirect Costs to the House Clear Lot and Level and Bring Base Material Dig Trenches and Install & Plumbing Pour Concrete Slab or Foundation Framing Walls and Roof Lay Brick or Stucco or Siding Install Electrical 30 31 12 FOH to Apply basd on ABC Costing 13 33 35 10 Job Cost - Process Cost ABC Costing Break Even KFC Break Even Budget Variance