Johnson Beverage
Activity cost pool
Activity cost driver
Number of cases
Activity cost d
Product handling
Taking orders from customers
Delivering the product
Expediting deliveries (other than automobile)
Sales visits to customers
sold 800.000
Number of
purchase orders 500
Number of miles
travelled 44.800
Number of expedited
deliveries 2.500
Number of sales
visits 360
Customer profitability report
Saver Superstore
Oscar's OddLots
Net revenues
$ 1.168.000
$ 1.192.000
Cost of goods sold
$ 1.048.000
$ 1.048.000
Gross margin
$ 120.000
$ 144.000
Customer service costs:
Product handling
$ 67.200
$ 67.200
Taking orders from customers
$ 3.200
$ 8.000
Delivering the product
$ 1.719
$ 23.750
Expediting deliveries (other than
automobile)
$ 792
$ 19.800
Sales visits to customers
Activity cost pool
Activity cost driver
Number of cases
Activity cost d
Product handling
Taking orders from customers
Delivering the product
Expediting deliveries (other than automobile)
Sales visits to customers
sold 800.000
Number of
purchase orders 500
Number of miles
travelled 44.800
Number of expedited
deliveries 2.500
Number of sales
visits 360
Customer profitability report
Saver Superstore
Oscar's OddLots
Net revenues
$ 1.168.000
$ 1.192.000
Cost of goods sold
$ 1.048.000
$ 1.048.000
Gross margin
$ 120.000
$ 144.000
Customer service costs:
Product handling
$ 67.200
$ 67.200
Taking orders from customers
$ 3.200
$ 8.000
Delivering the product
$ 1.719
$ 23.750
Expediting deliveries (other than
automobile)
$ 792
$ 19.800
Sales visits to customers