Units Sold
Selling Price $
Direct Material Cost Per Unit $
Direct Labor Cost Per Hour $
Variable MO $
Variable Selling Costs $
Labor Hours Per Unit
Sales Orders
Purchase Orders
Production Runs
Material Moves
Machine Setups
Machine Hours
Inspections
Shipments Order Processing $ Number of Sales Orders
Purchasing $ Number of Purchase Orders
Material Handing $ Material Moves
Machine Setup $ Machine Setups
Production $ Production Runs
Assembly $ Machine Hours
Inspecting $ Number of Inspections
Shipping $ Number of Shipments
Stick UmbrellaActivityBased Costing
Revenues $
Direct Materials $
Direct Labor $
Variable Overhead $
Variable Selling Costs $
Order Processing Costs $
Purchasing Costs $
Material Handing Costs $
Machine Setup Costs $
Production Costs $
Assembly Costs $
Inspecting Costs $
Shipping Costs $
Total Costs $
Operating Income $
Operating Income
Per Unit Operating Income $
