Sales & Costs of Goods Sold Number of Employees Skis Snowboards $100,000 $80,000 $60,000 42000 $40,000 $20,000 $0 Sales Cost of Goods Sold Sales Cost of Goods Sold Square Feet Occupied 10 15 SKI SNOWBOARD Direct Expenses Skis $7,000 Snowboards $6,000 6000 $5,000 14000 $4,000 Skis $3,000 Indirect Expense Allocation Base Indirect Expense Rent Cost Allocation Base $8,000 Square feet occupied Supervisor salaries $15,000 Number of employees $2,000 $1,000 50 Snowboards 2500 Salaries Expense Supplies Salaries Used Expense Supplies Used