Volume		100,000		80,000		70,000		50,000
		Protein Powder		Travel Scales		Diet Bars		Exercise Videos		Over or Underapplied OH		Total
Sales Revenue		$3,000,000		$2,000,000		$157,500		$750,000				$5,907,500
Variable Unit Based Costs:
Direct Material		$150,000		$480,000		$14,000		$25,000				$669,000
Sales Commission		$300,000		$200,000		$15,750		$75,000				$590,750
Contribution Margin		$2,550,000		$1,320,000		$127,750		$650,000				$4,647,750
Dedicated Overhead Costs
Direct Labor		$100,000		$180,000		$21,000		$39,000				$340,000
Machine Depreciation		$100,000		$500,000		$25,000		$150,000				$775,000
Supervision		$80,000		$200,000		$60,000		$125,000				$465,000
Product Margin		$2,270,000		$440,000		$21,750		$336,000				$3,067,750
Allocated Shared OH
Product Margin Post-Shared Cost Allocation
Allocation Rate based on DL$ cost driver
Total Shared Fixed Costs	=	2160000
Cost Driver
Shared Overhead Costs
Plant Manager		$250,000
Maintenance		$150,000
Plant Property Tax		$310,000
Plant Depreciation		$250,000
Engineering		$400,000
Receiving and Moving Materials		$250,000
Insurance on the Plant and on the Plant Equipment		$400,000
Utilities for the Plant		$150,000
Total Fixed Shared Costs		$2,160,000
Estimated Shared Fixed Overhead		$2,000,000
Estimated Direct Labor Dollars		$400,000