1. (a)
Total Cost (b)
Total Activity (a) ÷ (b)
Rate
Sales support ... $3,600,000 24,000 calls $150 per call
Order processing ... 1,720,000 8,600 orders $200 per order
Warehousing ... 940,000 117,500 square feet $8 per square foot
Packing and shipping ... 520,000 104,000 pounds shipped $5 per pound shipped
Assignment of expenses to markets:
Commercial Market Home Market School Market
Events or
Transactions Amount
Transactions Amount Events or
Transactions Amount Events or
Sales support, at
$150 per call... 8,000 $1,200,000 5,000 $ 750,000 11,000 $1,650,000
Order processing, at
$200 per order... 1,750 350,000 5,200 1,040,000 1,650 330,000
Warehousing, at $8
per square foot ... 35,000 280,000 65,000 520,000 17,500 140,000
Packing and ship-
ping, at $5 per
pound ... 24,000 120,000 16,000 80,000 64,000 320,000
Problem 12-26 (continued)
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