Resource Cost Categories and Resource Drivers

Answer to Question 1,2,3, &4
SCHEDULE 1
Resource Cost Categories and Resource
Drivers
Cost category Cost Resource driver
Wages 4106250
Number of
employees
Building costs 1095000 Floor space
Depreciation 730000 Machine hours
Consumables 36500
Orders placed by
centre
Energy 153300 Kilowatt hours used
Other 36500
Number of
employees
Total 6157550

SCHEDULE 2
Resource drivers consumed by activity centres
Cost categories (resource drivers) Wages
Building
costs Depreciation
Consumab
les Energy Other
Activity centres
(employe
es) (m2)
(machine
hours) (orders)
(kilowatt
hours)
(employe
es)
New Product Development
115669.0
1 53414.63 0.00 553.03 2689.47 1028.17
Sales and distribution
404841.5
5 106829.27 0.00 1106.06 3227.37 3598.59
Inspecting
115669.0
1 106829.27 0.00 553.03 3227.37 1028.17
Mixing
1041021.
13 213658.54 294027.78 12166.67 40342.11 9253.52
Filling
1041021.
13 213658.54 365000.00 7742.42 59168.42 9253.52
Baking and Packing
809683.1
0 213658.54 70972.22 12166.67 40342.11 7197.18
Administration
404841.5
5 106829.27 0.00 1106.06 2689.47 3598.59
Corporate management
173503.5
2 80121.95 0.00 1106.06 1613.68 1542.25
Total quantity of resource drivers across all
activity centres
4106250.
00
1095000.0
0 730000.00 36500.00 153300.00 36500.00

SCHEDULE 3
Activities and resource drivers used - Baking and Packing
Activity
Percentage of labour
time
Percentage of floor
space
Percentage of machine
hours Energy
Consumab
le Other
Stack cases on baking
trays 202420.77 53414.63 0.00 3041.67
1799.
30
Setup ovens 80968.31 10682.93 0.00 1216.67
719.7
2
Move to ovens 40484.15 10682.93 0.00 608.33
359.8
6
Bake products 404841.55 106829.27 70972.22
40342.
11 6083.33
3598.
59
Unload oven 40484.15 10682.93 0.00 608.33
359.8
6
Move to truck 40484.15 21365.85 0.00 608.33
359.8
6
Total 809683.10 213658.54 70972.22
40342.
11 12166.67
7197.
18

SCHEDULE 4
List of activities
Activity
Activity
cost Activity driver
Annual quantity of
activity driver
Cost per
Driver
Corporate management 173504 Assigned directly to products
Process receivables 196674 No. of invoices 3700 invoices 53.1551
Process payables 125717 No. of purchase orders 1800
purchase
orders 69.8428
Production planning 196674 No. of production schedules 730
production
schedules 269.4164
Reports to Health Dept 22353 No. of reports 73 reports 306.2055
Process sales order 331191 No. of sales orders 2920 sales orders 113.4216
Dispatch sales order 185184 No. of dispatches 1800 dispatches 102.8800
New Product
Development 115669
Assigned directly to new products
lines
Inspect filling ingredients 88424 No. of batches 730 batches 121.1288
Disposal of substandard
filling 22353 No. of batches 730 batches 30.6205
Move to mixing room 22353 No. of batches 730 batches 30.6205
Set up mixer 115710 No. of batches 730 batches 158.5068
Weigh and sort
ingredients 115710 No. of batches 730 batches 158.5068
Load mixer 916207 No. of kilograms 146000 kilograms 6.2754