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Particulars Revenues Juices Fresh produce Packaged food $3,697,500 $10,053,000 $6,094,500 Cost of goods sold $1,500,000 $8,250,000 $5,250,000 Returning, cleaning and relabelling empty bottles $45,000
Particulars Revenues Juices Fresh produce Packaged food $3,697,500 $10,053,000 $6,094,500 Cost of goods sold $1,500,000 $8,250,000 $5,250,000 Returning, cleaning and relabelling empty bottles $45,000 $0 $0 Number of orders placed 360 840 360 Number of deliveries made Hours of shelf-stocking time Invoices 300 2,190 660 540 5,400 2,700 126,000 1,104,000 306,000 Activity Placing orders for purchases Delivering orders to speciality restaurants Shelf stocking Customer support Cost Cost allocation base $795,000 16,250 purchase orders $1,260,000 3,150 deliveries $900,000 8,640 hours of shelf stocking time $750,000 1,500,000 invoices
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