ST

KB
Area in square m
Book value of equipment
Number of employees
Factory workers
Volume in cubic m
Horse power machinery %
Area of factory building
Nb of cars
Nb of telephones
Nb of modems
Maintenance hours
Computer times

Overhead
Consumables
Salary of factory supervisors
Salaries of administrative staff
Salaries of sales agents
Depreciation of factory building
Depreciation of equipment
Training of factory workers
Insurance of equipment
Fire insurance of factory
Life insurance of workers
Advertising
Packaging
Heating/Cooling
Power
Lighting
Costs of running and maintaining delivery vans
Company's contributions to social security
Company's contributions to unemployment fund
Company's contributions to sick leave
Company's contribution in case of accidents
Travel expenses
Protocol
Rent for headquarters
Printing and stationary
Telephone
Internet

800
450,000
70
60
1,200
60
800
-

B
400
300,000
30
25
900
25
400

40
250

300
100,000
30
25
1,000
15
300
1
-

30
400

Base of apportionment Total Cost

KB
Direct
150,000
Nb of factory workers
45,000
Nb of admin employees
25,000 Nb of selling employees
10,000 Area
30,000
Book Value
30,000
Nb of factory workers
11,000
Book Value
10,000
Area
2,200
Nb of employees
19,000
Direct
6,000 Direct
5,000 Volume
16,500
Horse power machinery
16,000
Area
4,400
Nb of cars
5,000 Nb of employees
1,900
Nb of employees
1,900
Nb of employees
1,710
Nb of employees
2,280
Direct
2,000 Direct
1,000 Area
1,000 Direct
1,000 Nb of telephones
1,400
Nb of modems
710

10
100

85,000
24,550

16,000
13,500
6,000
4500
800
7,000

3600
9600
1600
700
700
630
840

200

TOTAL

400,000

175,020

Selling and Administr

Distribution ative
M
QC
C
Total
150
100
100
150
200
2200
80,000
50,000
15,000
4,000
1,000 1000000
20
10
15
5
10
190
110
500
400
400
500
600
5500
100
1500
20
5
25
1
1
1
3
3
14
1
1
2
5
5
90
50
100
900

ST

B
30,000
10,225

8,000
9,000
2,500
3,000
400
3,000

2700
4000
800

300
300
270
360

200

M
20,000
10,225 6,000 3,000
2,500 1,000
300
3,000
3000
2400 600
300
300
270
360
100

IT
8,000

C
3,000

2400

1500

1500

1,200
-

200
-

200
200
180
240

150
100
1,500

1,200

300

1,000

450

500
100
1,000

200

100
100
90
120

150
150
135
180
-

100

100

2,000
-

800
150
2,000

SD

25,000
10,000 120
40
150
500
6,000 5,000 1,500
300
4000
50
50
45
60

100

1,000
-

300
355

30
10
200
1,000

1,800
400
1000
100
100
90
120
2,000
1,000
1,000
1,000
300
355

Total
150,000
45,000
25,000
10,000
30,000
30,000
11,000
10,000
2,200
19,000
6,000
5,000
16,500
16,000
4,400
5,000
1,900
1,900
1,710
2,280
2,000
1,000
1,000
1,000
1,400
710

74,855

53,255

15,970

7,910

6,215

28,815

36,505

400,000