6. The first step is to include the customer support costs in the overhead
cost analysis as follows:
Volume
Related Order
Related Customer
Support Total
Activity ... 20 DLHs 1 order 1 customer
Wages and salaries... $120.00 $225.00 $300.00 $645.00
Other overhead costs ... 30.00 25.00 100.00 155.00
Total cost ... $150.00 $250.00 $400.00 $800.00
The action analysis report can then be easily constructed as follows:
Sales (10 units × $300 per unit)... $3,000
Green costs:
Direct materials (10 units × $180 per unit) ... $1,800 1,800
Green margin... 1,200
Yellow costs:
Direct labor (10 units × $50 per unit)... 500
Wages and salaries (see above)... 645 1,145
Yellow margin... 55
Red costs:
Other overhead costs (see above)... 155 155
Red margin... $ (100)
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