Prepare a revised set of cost estimates and profit center income statements using the activity based costing approach

Income statement in millions

Total revenue Total Counter Sales Custom Cakes Restaurant Sales Frozen

119,000 32000 15,000 42000 30,000

Direct Costs

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

Marketing and Sales 2610 10 100 1500 1000

Total Direct Costs 37910 12810 4600 12000 8500

Revenue less direct costs. 81,090

Indirect Operating Expenses

General Overhead(Occ, admin) 35,600

Production staff 35,700

Delivery 9520

Total Indirect operating exp. 80,820

Profit center salaries 4

Net income to share holders 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 1202 225 260 377 340

General Overhead Resource Cost Pool Size of Pool Cost Driver

Facility Costs (taxes, 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 16976 7820 2602 2602

Number of purchase orders 164 64 38 31 31

Estimated kilowatt usage 662700 375000 127,000 82750 77950

Production Staff

General Laborers 24,990

Pastry Chefs 8925

Art and design 1785

Total Production Staff 35,700

Delivery(Mileage) Total Counter Custom Restaurant Frozen

16274 4800 2750 3200 5524

I am sorry, I am attempting to upload my Excel sheet but it is not allowing me to send it. This was written in a much better format but when sent, it changed. Any suggestions would be helpful. I have created a grid format here. If it does not appear that way then there is a problem with how this is working for me.