TABLE 3 BLUE RIDGE MANUFACTURING - . selling and Administrative Costs and Activities I Costs incurred in Each Function (Shipping. Sales. Marketing} Directly Assigned To: Total Total Shipping Sales Marketing Other Assigned Unassigned dministration $110000 s 17,000 s 31400 $20,400 $50,100 $130,900 sss.100* elling ms 000 15.000 117300 9.300 1110.0 155.000 m 5.32.200 asses sage mam mass m Each function is used for the Foil-swing Activities Percentage of: Seliing and gmigistrat' jes: Shipping Sales Marketing Other Entering Purchase Orders 55 _ 1D Commissions 1D ' Shipping Activities 65 15 Invoicing - - 23 Cost to Make Sales Calls 3E} 10 Checking Credit 1D Sampies. Catalog info. 1 El Special Handling Charges ' 5 Distribution Management . 1 El Marketing. by Customer Type AdversingiPromotion 30 Marketing 50 5 Ad ministrativs Ofce Support . . 2t] Licenses Fees . 5 JD_D liiii l m * Note that $39 till] of the 56% cost was not directiy assigned This amount represents the facility sustaining activity cost