www.icmai.in:@0.798205:0.974748:0.923794:0.974748:0.923794:0.957721:0.798205:0.957721:0.015775:0.015775:0.015775:0.005780:0.006278:0.009118:0.016807:0.011271:0.006278:0.005780:0.006278:0.010674
May 2017:@0.406839:0.977956:0.492193:0.977956:0.492193:0.962673:0.406839:0.962673:0.015974:0.009606:0.010131:0.004740:0.011452:0.011452:0.011452:0.010547
24:@0.079500:0.980264:0.102295:0.980264:0.102295:0.958570:0.079500:0.958570:0.011940:0.010855
The Management Accountant:@0.122650:0.977954:0.372489:0.977954:0.372489:0.962671:0.122650:0.962671:0.011452:0.011452:0.009009:0.004740:0.015974:0.010131:0.011452:0.009968:0.009787:0.009009:0.015974:0.009009:0.011452:0.006748:0.004740:0.013713:0.009009:0.009009:0.010131:0.011452:0.011452:0.006748:0.010131:0.011452:0.005843
l:@0.382870:0.976735:0.397343:0.976735:0.397343:0.966042:0.382870:0.966042:0.014473
COVER ST OR Y:@0.092050:0.066591:0.308984:0.066591:0.308984:0.041947:0.092050:0.041947:0.021684:0.023001:0.020391:0.020391:0.021684:0.011242:0.020391:0.014370:0.004280:0.023001:0.016980:0.003834:0.015687
model are given below.:@0.076923:0.131127:0.247233:0.131127:0.247233:0.115844:0.076923:0.115844:0.015070:0.009226:0.009226:0.008105:0.004704:0.003835:0.009226:0.006965:0.008105:0.003835:0.009226:0.004360:0.008521:0.008105:0.010547:0.003835:0.009226:0.008105:0.004704:0.008883:0.011795:0.004704
Step 1:@0.082043:0.149764:0.128809:0.149764:0.128809:0.134481:0.082043:0.134481:0.009226:0.005843:0.007924:0.009425:0.003799:0.010547
:  Determination of  Cost of  all products and :@0.128809:0.149764:0.493074:0.149764:0.493074:0.134481:0.128809:0.134481:0.004704:0.003835:0.006241:0.012103:0.008521:0.006260:0.008521:0.007544:0.015486:0.005120:0.010963:0.009480:0.006260:0.005120:0.009643:0.010963:0.007019:0.009643:0.004704:0.002732:0.007019:0.010963:0.009643:0.007381:0.006260:0.007019:0.009643:0.004704:0.002732:0.007019:0.009643:0.005120:0.005120:0.007019:0.009643:0.007381:0.009643:0.009643:0.010963:0.008521:0.006260:0.007381:0.007019:0.009643:0.010963:0.009226:0.003835
services :@0.143589:0.168401:0.207089:0.168401:0.207089:0.153119:0.143589:0.153119:0.006965:0.008105:0.007490:0.009226:0.004704:0.008105:0.008105:0.006965:0.003835
Step 2::@0.082043:0.187039:0.133512:0.187039:0.133512:0.171756:0.082043:0.171756:0.009226:0.005843:0.007924:0.009425:0.003799:0.010547:0.004704
   The determination of  the Profit of  each :@0.133512:0.187039:0.492893:0.187039:0.492893:0.171756:0.133512:0.171756:0.003835:0.003835:0.002406:0.011198:0.011198:0.008756:0.008865:0.009878:0.008756:0.006495:0.008756:0.007779:0.015721:0.005355:0.011198:0.009715:0.006495:0.005355:0.009878:0.011198:0.008865:0.009878:0.004704:0.002967:0.008865:0.006495:0.011198:0.008756:0.008865:0.011198:0.007616:0.009878:0.004613:0.005265:0.006495:0.008865:0.009878:0.004704:0.002967:0.008865:0.008756:0.009878:0.008756:0.010547:0.003835
products and services:@0.143589:0.205676:0.306030:0.205676:0.306030:0.190393:0.143589:0.190393:0.009226:0.006965:0.009226:0.009226:0.010547:0.008105:0.005843:0.006965:0.003835:0.009226:0.010547:0.009226:0.003835:0.006965:0.008105:0.007490:0.009226:0.004704:0.008105:0.008105:0.006965
Step 3::@0.082043:0.224313:0.133512:0.224313:0.133512:0.209031:0.082043:0.209031:0.009226:0.005843:0.007924:0.009425:0.003799:0.010547:0.004704
  Apportionment of Purely Financial items  :@0.133512:0.224313:0.459027:0.224313:0.459027:0.209031:0.133512:0.209031:0.003835:0.003835:0.012284:0.009226:0.009226:0.009226:0.007490:0.005843:0.004704:0.009226:0.010547:0.015070:0.008105:0.010547:0.005843:0.003835:0.009226:0.007019:0.003835:0.010547:0.010547:0.006965:0.008105:0.004179:0.009226:0.003835:0.009226:0.004704:0.010547:0.009226:0.010547:0.008105:0.004704:0.009226:0.004704:0.003835:0.004704:0.005843:0.008105:0.015070:0.006965:0.003835:0.003835
Step 4: :@0.082043:0.242951:0.137311:0.242951:0.137311:0.227668:0.082043:0.227668:0.009226:0.005843:0.007924:0.009425:0.003799:0.010547:0.004704:0.003799
 Determination of overall profit.:@0.137311:0.242951:0.375482:0.242951:0.375482:0.227668:0.137311:0.227668:0.003835:0.011687:0.008105:0.005843:0.008105:0.007128:0.015070:0.004704:0.010547:0.009064:0.005843:0.004704:0.009226:0.010547:0.003835:0.009226:0.007019:0.003835:0.008756:0.008521:0.008105:0.006802:0.009226:0.004704:0.004704:0.003835:0.009226:0.006965:0.009226:0.004613:0.004613:0.005843:0.004704
Step 5::@0.082043:0.261588:0.135412:0.261588:0.135412:0.246305:0.082043:0.246305:0.009371:0.005988:0.008069:0.009570:0.004975:0.010692:0.004704
 The identification of loss making products or :@0.135557:0.261588:0.492622:0.261588:0.492622:0.246305:0.135557:0.246305:0.004288:0.010692:0.010692:0.008250:0.005011:0.004848:0.009389:0.008250:0.010692:0.005988:0.004848:0.004613:0.004758:0.008250:0.009226:0.005988:0.004848:0.009371:0.010692:0.005011:0.009371:0.007164:0.005011:0.004848:0.009371:0.007110:0.007110:0.005011:0.015215:0.009389:0.009371:0.004848:0.010692:0.009371:0.005011:0.009371:0.007110:0.009371:0.009371:0.010692:0.008268:0.005988:0.007110:0.005011:0.009371:0.006965:0.003835
services and exploration of  cost reduction :@0.143589:0.280225:0.493183:0.280225:0.493183:0.264943:0.143589:0.264943:0.007399:0.008539:0.007924:0.009643:0.005138:0.008539:0.008539:0.007399:0.007110:0.009661:0.010981:0.009661:0.007110:0.008195:0.009661:0.009643:0.005138:0.009661:0.007236:0.009498:0.006278:0.005138:0.009661:0.010981:0.007110:0.009661:0.004704:0.002732:0.007110:0.008539:0.009661:0.007399:0.006278:0.007110:0.007399:0.008539:0.009661:0.010963:0.008539:0.006278:0.005138:0.009661:0.010547:0.003835
techniques.:@0.143589:0.298863:0.230987:0.298863:0.230987:0.283580:0.143589:0.283580:0.005843:0.008105:0.008105:0.010547:0.010547:0.004704:0.009226:0.010547:0.008105:0.006965:0.004704
Step 6::@0.082043:0.317500:0.135249:0.317500:0.135249:0.302217:0.082043:0.302217:0.009371:0.005970:0.008069:0.009570:0.004848:0.010674:0.004704
  Explore the possibility of revising the Selling :@0.135394:0.317500:0.493273:0.317500:0.493273:0.302217:0.135394:0.302217:0.004903:0.004903:0.009371:0.009371:0.009371:0.004848:0.009371:0.007110:0.008250:0.004885:0.005988:0.010692:0.008250:0.004885:0.009371:0.009371:0.007110:0.007110:0.004848:0.009371:0.004848:0.004848:0.004848:0.005988:0.009371:0.004903:0.009371:0.007164:0.004903:0.007110:0.008250:0.009371:0.004848:0.007110:0.004848:0.010692:0.009371:0.004903:0.005988:0.010692:0.008250:0.004903:0.009371:0.008250:0.004848:0.004848:0.004848:0.010692:0.009226:0.003835
Price:@0.143589:0.336137:0.182015:0.336137:0.182015:0.320855:0.143589:0.320855:0.010547:0.006965:0.004704:0.008105:0.008105
Step 7::@0.082043:0.354775:0.135756:0.354775:0.135756:0.339492:0.082043:0.339492:0.009407:0.006024:0.008105:0.009606:0.005138:0.010728:0.004704
 Determination of discontinuance of produce  for the both products.  :@0.135936:0.354775:0.681082:0.354775:0.681082:0.339492:0.135936:0.339492:0.005192:0.011868:0.008286:0.006024:0.008286:0.007309:0.015251:0.004885:0.010728:0.009245:0.006024:0.004885:0.009407:0.010728:0.005192:0.009407:0.007200:0.005192:0.009407:0.004885:0.007146:0.008286:0.009407:0.010728:0.006024:0.004885:0.010565:0.010728:0.009407:0.010728:0.008286:0.008286:0.005192:0.009407:0.007200:0.005192:0.009407:0.007146:0.009407:0.009407:0.010728:0.008286:0.008105:0.003835:0.017733:0.004704:0.009226:0.006965:0.003835:0.005843:0.010547:0.008105:0.003835:0.009226:0.009226:0.005843:0.010547:0.003835:0.009226:0.006965:0.009226:0.009226:0.010547:0.008105:0.005843:0.006965:0.004704:0.003835:0.003835
and services. :@0.143589:0.373412:0.244628:0.373412:0.244628:0.358129:0.143589:0.358129:0.009226:0.010547:0.009226:0.003835:0.006965:0.008105:0.007490:0.009226:0.004704:0.008105:0.008105:0.006965:0.004704:0.003835
Example:@0.510855:0.132537:0.578157:0.132537:0.578157:0.114450:0.510855:0.114450:0.009954:0.008985:0.009745:0.014437:0.010353:0.004825:0.009004
The example explained below reveals the steps :@0.526239:0.147102:0.927139:0.147102:0.927139:0.131819:0.526239:0.131819:0.011144:0.011144:0.008702:0.008376:0.008358:0.009824:0.009824:0.015667:0.009824:0.005301:0.008702:0.008376:0.008358:0.009824:0.009824:0.005301:0.009824:0.005301:0.011144:0.008702:0.009824:0.008376:0.009824:0.008702:0.005301:0.009480:0.014364:0.008376:0.007562:0.008702:0.009118:0.008702:0.009824:0.005301:0.007562:0.008376:0.006440:0.011144:0.008702:0.008376:0.007562:0.006440:0.008702:0.009824:0.006965:0.003835
mentioned. In order to make easy understanding the :@0.510862:0.163076:0.926669:0.163076:0.926669:0.147794:0.510862:0.147794:0.015233:0.008268:0.010710:0.006006:0.004867:0.009389:0.010710:0.008268:0.009389:0.004867:0.005138:0.006006:0.010710:0.005138:0.009389:0.007128:0.009389:0.008268:0.007128:0.005138:0.006006:0.009389:0.005138:0.015233:0.009389:0.008847:0.008268:0.005138:0.008268:0.009389:0.007128:0.009389:0.005138:0.010710:0.010710:0.009389:0.008268:0.007490:0.007128:0.006006:0.009389:0.010710:0.009389:0.004867:0.010710:0.009389:0.005138:0.006006:0.010710:0.008105:0.003835
example is restricted to only two products i.e. Product :@0.510862:0.179051:0.926977:0.179051:0.926977:0.163769:0.510862:0.163769:0.007852:0.009317:0.009317:0.015160:0.009317:0.004794:0.008195:0.004686:0.004794:0.007056:0.004686:0.007056:0.008195:0.007056:0.005934:0.007056:0.004794:0.008195:0.005934:0.008195:0.009317:0.004686:0.005934:0.009317:0.004686:0.009317:0.010638:0.004270:0.009317:0.004686:0.005934:0.013152:0.009317:0.004686:0.009317:0.007056:0.009317:0.009317:0.010638:0.008195:0.005934:0.007056:0.004686:0.004794:0.004794:0.007852:0.004794:0.004686:0.010638:0.007056:0.009317:0.009317:0.010638:0.008195:0.005843:0.003835
A and Product B and only profit earned by the purely :@0.510862:0.195026:0.926832:0.195026:0.926832:0.179743:0.510862:0.179743:0.012935:0.004830:0.009353:0.010674:0.009353:0.004830:0.010674:0.007092:0.009353:0.009353:0.010674:0.008231:0.005970:0.004830:0.010674:0.004830:0.009353:0.010674:0.009353:0.004830:0.009353:0.010674:0.004306:0.009353:0.004830:0.009353:0.007092:0.009353:0.004613:0.004740:0.005970:0.004830:0.008231:0.009353:0.007544:0.010674:0.008231:0.009353:0.004830:0.008810:0.009353:0.004830:0.005970:0.010674:0.008231:0.004830:0.009353:0.010674:0.007092:0.008231:0.004306:0.009226:0.003835
financial items during the account period under :@0.510862:0.211001:0.927049:0.211001:0.927049:0.195718:0.510862:0.195718:0.004613:0.005228:0.011162:0.009842:0.011162:0.008720:0.005319:0.009842:0.005319:0.008539:0.005319:0.006459:0.008720:0.015685:0.007580:0.008539:0.009842:0.011162:0.007580:0.005319:0.011162:0.009842:0.008539:0.006459:0.011162:0.008720:0.008539:0.009842:0.008720:0.008720:0.009842:0.011162:0.011162:0.006459:0.008539:0.009842:0.008720:0.007580:0.005319:0.009842:0.009842:0.008539:0.011162:0.011162:0.009842:0.008720:0.006965:0.003835
consideration. The model could be extended to more :@0.510862:0.226976:0.926760:0.226976:0.926760:0.211693:0.510862:0.211693:0.008322:0.009444:0.010764:0.007182:0.004921:0.009444:0.008322:0.007019:0.009281:0.006061:0.004921:0.009444:0.010764:0.004921:0.004812:0.010764:0.010764:0.008322:0.005536:0.015287:0.009444:0.009444:0.008322:0.004921:0.005536:0.008322:0.009444:0.010764:0.004921:0.009444:0.005536:0.009444:0.008322:0.005536:0.007978:0.009444:0.006061:0.008322:0.010764:0.009444:0.008322:0.009444:0.005536:0.006061:0.009444:0.005536:0.015287:0.009444:0.007182:0.008105:0.003835
products and services and purely financial items for :@0.510862:0.242951:0.927085:0.242951:0.927085:0.227668:0.510862:0.227668:0.009498:0.007218:0.009498:0.009498:0.010819:0.008358:0.006115:0.007236:0.005862:0.009498:0.010819:0.009498:0.005862:0.007236:0.008358:0.007761:0.009498:0.004957:0.008376:0.008376:0.007236:0.005862:0.009498:0.010819:0.009480:0.005862:0.009498:0.010800:0.007236:0.008376:0.004432:0.009498:0.005862:0.004613:0.004867:0.010819:0.009498:0.010819:0.008358:0.004975:0.009498:0.004957:0.005862:0.004975:0.006097:0.008376:0.015341:0.007236:0.005862:0.004975:0.009498:0.006965:0.003835
the previous years also. In the model both Traditional :@0.510862:0.258925:0.926579:0.258925:0.926579:0.243643:0.510862:0.243643:0.005934:0.010638:0.008195:0.004704:0.009317:0.007056:0.008195:0.009317:0.004794:0.009317:0.010638:0.007056:0.004704:0.008611:0.008195:0.009317:0.007417:0.007056:0.004704:0.009317:0.004794:0.007056:0.008973:0.004794:0.004704:0.005934:0.010638:0.004704:0.005934:0.010638:0.008195:0.004704:0.015160:0.009317:0.009317:0.008195:0.004794:0.004704:0.009317:0.009317:0.005934:0.010638:0.003980:0.010638:0.006893:0.009317:0.009317:0.004794:0.005934:0.004794:0.009317:0.010638:0.009317:0.004704:0.003835
costing method and Activity Based Costing method :@0.510862:0.274900:0.926940:0.274900:0.926940:0.259618:0.510862:0.259618:0.008430:0.009552:0.007291:0.006169:0.005029:0.010873:0.009552:0.006332:0.015396:0.008430:0.006169:0.010873:0.009552:0.009552:0.006332:0.009552:0.010873:0.009552:0.006332:0.013134:0.008430:0.006169:0.004686:0.009552:0.005029:0.006169:0.009552:0.006332:0.010873:0.009552:0.007291:0.008430:0.009552:0.006332:0.010873:0.009552:0.007291:0.006169:0.005029:0.010873:0.009552:0.006332:0.015396:0.008430:0.006169:0.010873:0.009552:0.009226:0.003835
were demonstrated.  :@0.510862:0.290875:0.667332:0.290875:0.667332:0.275593:0.510862:0.275593:0.013062:0.008105:0.006965:0.008105:0.003835:0.009226:0.008105:0.015070:0.009226:0.010547:0.006965:0.005843:0.006802:0.009064:0.005843:0.008105:0.009226:0.004704:0.003835:0.003835
Let us presume the present selling prices of  the :@0.526239:0.306850:0.927121:0.306850:0.927121:0.291567:0.526239:0.291567:0.009697:0.008575:0.006314:0.007381:0.011018:0.007435:0.007381:0.009697:0.007435:0.008575:0.007435:0.011018:0.015540:0.008575:0.007381:0.006314:0.011018:0.008575:0.007381:0.009697:0.007435:0.008575:0.007435:0.008575:0.011018:0.006314:0.007381:0.007435:0.008575:0.005174:0.005156:0.005174:0.011018:0.009697:0.007381:0.009697:0.007435:0.005174:0.008575:0.008575:0.007435:0.007381:0.009679:0.004704:0.002786:0.007381:0.006314:0.011018:0.008105:0.003835
product is Rs 13 for the product A and Rs 27 for the :@0.510862:0.322825:0.926741:0.322825:0.926741:0.307542:0.510862:0.307542:0.009407:0.007146:0.009407:0.009407:0.010728:0.008286:0.006024:0.005246:0.004885:0.007146:0.005246:0.011868:0.007146:0.005246:0.010728:0.010728:0.005246:0.004885:0.009407:0.007146:0.005246:0.006024:0.010728:0.008286:0.005246:0.009407:0.007146:0.009407:0.009407:0.010728:0.008286:0.006024:0.005246:0.012989:0.005246:0.009407:0.010728:0.009407:0.005246:0.011868:0.007146:0.005246:0.010728:0.010728:0.005246:0.004885:0.009407:0.007146:0.005246:0.006024:0.010728:0.008105:0.003835
product B and there is sufficient demand in the market :@0.510862:0.338800:0.926904:0.338800:0.926904:0.323517:0.510862:0.323517:0.009226:0.006965:0.009226:0.009226:0.010547:0.008105:0.005843:0.004270:0.010547:0.004288:0.009226:0.010547:0.009226:0.004270:0.005843:0.010547:0.008105:0.006965:0.008105:0.004288:0.004704:0.006965:0.004270:0.006965:0.010547:0.004704:0.004613:0.004613:0.008105:0.004704:0.008105:0.010547:0.005843:0.004288:0.009226:0.008105:0.015070:0.009226:0.010547:0.009226:0.004270:0.004704:0.010547:0.004270:0.005843:0.010547:0.008105:0.004288:0.015070:0.009226:0.006965:0.008684:0.008105:0.005843:0.003835
The cost incurred for producing the Product A and :@0.526239:0.370749:0.926524:0.370749:0.926524:0.355467:0.526239:0.355467:0.010692:0.010692:0.008250:0.005011:0.008250:0.009371:0.007110:0.005988:0.005011:0.004848:0.010692:0.008250:0.010692:0.007743:0.007110:0.008250:0.009371:0.005011:0.004848:0.009371:0.007110:0.005011:0.009371:0.007110:0.009371:0.009371:0.010692:0.008250:0.004848:0.010692:0.009371:0.005011:0.005988:0.010692:0.008250:0.005011:0.010692:0.007110:0.009371:0.009371:0.010692:0.008250:0.005988:0.005011:0.012953:0.005011:0.009371:0.010692:0.009226:0.003835
Product B are given below:- :@0.510862:0.386724:0.721334:0.386724:0.721334:0.371442:0.510862:0.371442:0.010547:0.006965:0.009226:0.009226:0.010547:0.008105:0.005843:0.003835:0.010547:0.003835:0.009226:0.006965:0.008105:0.003835:0.009226:0.004360:0.008521:0.008105:0.010547:0.003835:0.009226:0.008105:0.004704:0.008883:0.013767:0.004704:0.005843:0.003835
Step 1:  Determination of cost of all products and services:@0.076923:0.420084:0.538291:0.420084:0.538291:0.401997:0.076923:0.401997:0.009346:0.006705:0.009004:0.010353:0.004844:0.007560:0.005661:0.004844:0.004844:0.012290:0.009004:0.006705:0.009004:0.006743:0.014437:0.004806:0.010220:0.009745:0.006705:0.004806:0.009973:0.010220:0.004844:0.009973:0.006573:0.004844:0.008472:0.009973:0.007921:0.006705:0.004844:0.009973:0.006573:0.004844:0.009745:0.004825:0.004825:0.004844:0.010353:0.006459:0.009973:0.010353:0.010220:0.008472:0.006705:0.007921:0.004844:0.009745:0.010220:0.010353:0.004844:0.007921:0.009004:0.007218:0.008966:0.004806:0.008472:0.009004:0.007921
Determination of cost of products under Traditional Method:@0.280895:0.434649:0.734495:0.434649:0.734495:0.419366:0.280895:0.419366:0.011687:0.008105:0.005843:0.008105:0.007128:0.015070:0.004704:0.010547:0.009064:0.005843:0.004704:0.009226:0.010547:0.003835:0.009226:0.007019:0.003835:0.008105:0.009226:0.006965:0.005843:0.003835:0.009226:0.007019:0.003835:0.009226:0.006965:0.009226:0.009226:0.010547:0.008105:0.005843:0.006965:0.003835:0.010547:0.010547:0.009226:0.008105:0.006965:0.003112:0.010547:0.006802:0.009226:0.009226:0.004704:0.005843:0.004704:0.009226:0.010547:0.009226:0.004704:0.003835:0.015070:0.008105:0.005843:0.010547:0.009226:0.009226
Table No 1:@0.463272:0.450624:0.552100:0.450624:0.552100:0.435195:0.463272:0.435195:0.010348:0.009715:0.010547:0.005663:0.009425:0.004034:0.013387:0.010366:0.004034:0.011307
Particulars:@0.132937:0.479904:0.201680:0.479904:0.201680:0.465119:0.132937:0.465119:0.008076:0.007767:0.005357:0.005308:0.003615:0.006887:0.008336:0.003631:0.007767:0.005357:0.006643
Unit cost:@0.356180:0.479904:0.414323:0.479904:0.414323:0.465119:0.356180:0.465119:0.010095:0.008336:0.003615:0.005308:0.003794:0.006887:0.008157:0.006643:0.005308
Total:@0.625876:0.479904:0.657431:0.479904:0.657431:0.465119:0.625876:0.465119:0.006692:0.008157:0.005308:0.007767:0.003631
Overall:@0.824273:0.472715:0.869276:0.472715:0.869276:0.457930:0.824273:0.457930:0.010648:0.006920:0.007376:0.005031:0.007767:0.003631:0.003631
Total  Cost:@0.812517:0.487092:0.881048:0.487092:0.881048:0.472308:0.812517:0.472308:0.006692:0.008157:0.005308:0.007767:0.003631:0.003794:0.003794:0.009281:0.008157:0.006643:0.005308
No of Units:@0.084791:0.511977:0.158386:0.511977:0.158386:0.497192:0.084791:0.497192:0.010600:0.008157:0.003794:0.008157:0.005096:0.003794:0.010095:0.008336:0.003615:0.005308:0.006643
2000:@0.559966:0.511977:0.595152:0.511977:0.595152:0.497192:0.559966:0.497192:0.007734:0.009151:0.009151:0.009151
3000:@0.688171:0.511977:0.723357:0.511977:0.723357:0.497192:0.688171:0.497192:0.007734:0.009151:0.009151:0.009151
5000:@0.881455:0.511977:0.916478:0.511977:0.916478:0.497192:0.881455:0.497192:0.007571:0.009151:0.009151:0.009151
A:@0.316534:0.538396:0.325782:0.538396:0.325782:0.523611:0.316534:0.523611:0.009248
B:@0.444950:0.538396:0.453775:0.538396:0.453775:0.523611:0.444950:0.523611:0.008825
A:@0.572943:0.538396:0.582191:0.538396:0.582191:0.523611:0.572943:0.523611:0.009248
B:@0.701360:0.538396:0.710185:0.538396:0.710185:0.523611:0.701360:0.523611:0.008825
Direct material:@0.084807:0.564814:0.179846:0.564814:0.179846:0.550029:0.084807:0.550029:0.010323:0.003615:0.005113:0.007376:0.006887:0.005308:0.003794:0.011804:0.007767:0.005308:0.007376:0.005357:0.003615:0.007767:0.003631
8:@0.317071:0.564814:0.325244:0.564814:0.325244:0.550029:0.317071:0.550029:0.008174
2:@0.445504:0.564814:0.453238:0.564814:0.453238:0.550029:0.445504:0.550029:0.007734
16000:@0.592563:0.564814:0.634441:0.564814:0.634441:0.550029:0.592563:0.550029:0.006008:0.008418:0.009151:0.009151:0.009151
6000:@0.726776:0.564814:0.762645:0.564814:0.762645:0.550029:0.726776:0.550029:0.008418:0.009151:0.009151:0.009151
22000:@0.873575:0.564814:0.916494:0.564814:0.916494:0.550029:0.873575:0.550029:0.007734:0.007734:0.009151:0.009151:0.009151
Labour:@0.084807:0.591232:0.130495:0.591232:0.130495:0.576448:0.084807:0.576448:0.007669:0.007767:0.008402:0.008157:0.008336:0.005357
4:@0.317152:0.591232:0.325163:0.591232:0.325163:0.576448:0.317152:0.576448:0.008011
5:@0.445585:0.591232:0.453156:0.591232:0.453156:0.576448:0.445585:0.576448:0.007571
8000:@0.598815:0.591232:0.634441:0.591232:0.634441:0.576448:0.598815:0.576448:0.008174:0.009151:0.009151:0.009151
15000:@0.721615:0.591232:0.762645:0.591232:0.762645:0.576448:0.721615:0.576448:0.006008:0.007571:0.009151:0.009151:0.009151
23000:@0.873575:0.591232:0.916494:0.591232:0.916494:0.576448:0.873575:0.576448:0.007734:0.007734:0.009151:0.009151:0.009151
Direct Cost:@0.084807:0.617651:0.156611:0.617651:0.156611:0.602866:0.084807:0.602866:0.010323:0.003615:0.005113:0.007376:0.006887:0.005308:0.003794:0.009281:0.008157:0.006643:0.005308
12:@0.314287:0.617651:0.328029:0.617651:0.328029:0.602866:0.314287:0.602866:0.006008:0.007734
7:@0.445943:0.617651:0.452798:0.617651:0.452798:0.602866:0.445943:0.602866:0.006855
24000:@0.591244:0.617651:0.634441:0.617651:0.634441:0.602866:0.591244:0.602866:0.007734:0.008011:0.009151:0.009151:0.009151
21000:@0.721452:0.617651:0.762645:0.617651:0.762645:0.602866:0.721452:0.602866:0.007734:0.006008:0.009151:0.009151:0.009151
45000:@0.873461:0.617651:0.916494:0.617651:0.916494:0.602866:0.873461:0.602866:0.008011:0.007571:0.009151:0.009151:0.009151
Overhead*:@0.084807:0.644069:0.153387:0.644069:0.153387:0.629284:0.084807:0.629284:0.010648:0.006920:0.007376:0.005357:0.008336:0.007376:0.007767:0.008402:0.006399
4:@0.317152:0.644069:0.325163:0.644069:0.325163:0.629284:0.317152:0.629284:0.008011
5:@0.445585:0.644069:0.453156:0.644069:0.453156:0.629284:0.445585:0.629284:0.007571
19555.56:@0.577356:0.644069:0.634441:0.644069:0.634441:0.629284:0.577356:0.629284:0.006008:0.008418:0.007571:0.007571:0.007571:0.003957:0.007571:0.008418
24444.44:@0.702890:0.644069:0.762645:0.644069:0.762645:0.629284:0.702890:0.629284:0.007734:0.008011:0.008011:0.008011:0.008011:0.003957:0.008011:0.008011
44000:@0.873021:0.644069:0.916494:0.644069:0.916494:0.629284:0.873021:0.629284:0.008011:0.008011:0.009151:0.009151:0.009151
Total cost:@0.084807:0.670488:0.147151:0.670488:0.147151:0.655703:0.084807:0.655703:0.006692:0.008157:0.005308:0.007767:0.003631:0.003794:0.006887:0.008157:0.006643:0.005308
16:@0.313945:0.670488:0.328371:0.670488:0.328371:0.655703:0.313945:0.655703:0.006008:0.008418
12:@0.442491:0.670488:0.456233:0.670488:0.456233:0.655703:0.442491:0.655703:0.006008:0.007734
43555.56:@0.576037:0.670488:0.634441:0.670488:0.634441:0.655703:0.576037:0.655703:0.008011:0.007734:0.007571:0.007571:0.007571:0.003957:0.007571:0.008418
45444.44:@0.703053:0.670488:0.762645:0.670488:0.762645:0.655703:0.703053:0.655703:0.008011:0.007571:0.008011:0.008011:0.008011:0.003957:0.008011:0.008011
89000:@0.872451:0.670488:0.916494:0.670488:0.916494:0.655703:0.872451:0.655703:0.008174:0.008418:0.009151:0.009151:0.009151
*(Apportioned in accordance with Labour rate):@0.076923:0.690246:0.430515:0.690246:0.430515:0.674964:0.076923:0.674964:0.006965:0.005843:0.012284:0.009226:0.009226:0.009226:0.007490:0.005843:0.004704:0.009226:0.010547:0.008105:0.009226:0.003835:0.004704:0.010547:0.003835:0.009226:0.008105:0.008105:0.009226:0.006965:0.009226:0.009226:0.010547:0.008105:0.008105:0.003835:0.013767:0.004704:0.005843:0.010547:0.003835:0.009226:0.008702:0.009226:0.009226:0.010547:0.006965:0.003835:0.006802:0.009064:0.005843:0.008105:0.005843
(A) :@0.076923:0.710494:0.102522:0.710494:0.102522:0.694067:0.076923:0.694067:0.005554:0.010276:0.005554:0.004215
ACTIVITY BASED COSTING METHOD -ALLOCATION OF OVERHEAD:@0.142051:0.710494:0.621142:0.710494:0.621142:0.694067:0.142051:0.694067:0.009733:0.010312:0.008340:0.004794:0.009914:0.004794:0.008702:0.009172:0.004215:0.009805:0.010276:0.008865:0.009172:0.011470:0.004215:0.010312:0.011832:0.008865:0.008340:0.004794:0.011777:0.011217:0.004215:0.015106:0.009172:0.008340:0.011542:0.011832:0.011470:0.004215:0.005373:0.010276:0.008521:0.008521:0.011832:0.010312:0.009190:0.008340:0.004794:0.011832:0.011777:0.004215:0.011832:0.008394:0.004215:0.011560:0.009914:0.009172:0.009751:0.011542:0.009172:0.010276:-0.193917
Table No 2:@0.463278:0.738171:0.552106:0.738171:0.552106:0.722742:0.463278:0.722742:0.010348:0.009715:0.010547:0.005663:0.009425:0.004034:0.013387:0.010366:0.004034:0.011307
A:@0.300195:0.764288:0.310094:0.764288:0.310094:0.748785:0.300195:0.748785:0.009899
B:@0.403081:0.764288:0.412346:0.764288:0.412346:0.748785:0.403081:0.748785:0.009264
Total:@0.493088:0.764288:0.527460:0.764288:0.527460:0.748785:0.493088:0.748785:0.007587:0.008548:0.005748:0.008353:0.004136
Allocation A:@0.571063:0.764288:0.654622:0.764288:0.654622:0.748785:0.571063:0.748785:0.009899:0.004136:0.004136:0.008548:0.007262:0.008353:0.005748:0.004119:0.008548:0.008760:0.004152:0.009899
Allocation B:@0.673949:0.764288:0.756874:0.764288:0.756874:0.748785:0.673949:0.748785:0.009899:0.004136:0.004136:0.008548:0.007262:0.008353:0.005748:0.004119:0.008548:0.008760:0.004152:0.009264
Total:@0.827570:0.764288:0.861942:0.764288:0.861942:0.748785:0.827570:0.748785:0.007587:0.008548:0.005748:0.008353:0.004136
Purchase orders (No):@0.084816:0.791977:0.220738:0.791977:0.220738:0.777192:0.084816:0.777192:0.008076:0.008336:0.005113:0.006887:0.008336:0.007767:0.006643:0.007376:0.003794:0.008157:0.005113:0.008402:0.007376:0.005357:0.006643:0.003794:0.004999:0.010600:0.008157:0.004999
40:@0.296580:0.791977:0.313742:0.791977:0.313742:0.777192:0.296580:0.777192:0.008011:0.009151
60:@0.398945:0.791977:0.416514:0.791977:0.416514:0.777192:0.398945:0.777192:0.008418:0.009151
100:@0.498136:0.791977:0.522445:0.791977:0.522445:0.777192:0.498136:0.777192:0.006008:0.009151:0.009151
4000:@0.621440:0.791977:0.656902:0.791977:0.656902:0.777192:0.621440:0.777192:0.008011:0.009151:0.009151:0.009151
6000:@0.723593:0.791977:0.759463:0.791977:0.759463:0.777192:0.723593:0.777192:0.008418:0.009151:0.009151:0.009151
10000:@0.872981:0.791977:0.915591:0.791977:0.915591:0.777192:0.872981:0.777192:0.006008:0.009151:0.009151:0.009151:0.009151
Machine setup (No):@0.084816:0.818395:0.213135:0.818395:0.213135:0.803610:0.084816:0.803610:0.013596:0.007767:0.006887:0.008336:0.003615:0.008336:0.007376:0.003794:0.006643:0.007376:0.005308:0.008336:0.008402:0.003794:0.004999:0.010600:0.008157:0.004999
20:@0.296710:0.818395:0.313595:0.818395:0.313595:0.803610:0.296710:0.803610:0.007734:0.009151
80:@0.399059:0.818395:0.416384:0.818395:0.416384:0.803610:0.399059:0.803610:0.008174:0.009151
100:@0.498136:0.818395:0.522445:0.818395:0.522445:0.803610:0.498136:0.803610:0.006008:0.009151:0.009151
2000:@0.621716:0.818395:0.656902:0.818395:0.656902:0.803610:0.621716:0.803610:0.007734:0.009151:0.009151:0.009151
8000:@0.723837:0.818395:0.759463:0.818395:0.759463:0.803610:0.723837:0.803610:0.008174:0.009151:0.009151:0.009151
10000:@0.872981:0.818395:0.915591:0.818395:0.915591:0.803610:0.872981:0.803610:0.006008:0.009151:0.009151:0.009151:0.009151
Product packing (No):@0.084816:0.844813:0.221211:0.844813:0.221211:0.830029:0.084816:0.830029:0.008076:0.005113:0.008157:0.008402:0.008336:0.006887:0.005308:0.003794:0.008402:0.007767:0.006887:0.007425:0.003615:0.008336:0.007343:0.003794:0.004999:0.010600:0.008157:0.004999
10000:@0.283848:0.844813:0.326458:0.844813:0.326458:0.830029:0.283848:0.830029:0.006008:0.009151:0.009151:0.009151:0.009151
20000:@0.385545:0.844813:0.429881:0.844813:0.429881:0.830029:0.385545:0.830029:0.007734:0.009151:0.009151:0.009151:0.009151
30000:@0.488106:0.844813:0.532442:0.844813:0.532442:0.830029:0.488106:0.830029:0.007734:0.009151:0.009151:0.009151:0.009151
1000:@0.623426:0.844813:0.656886:0.844813:0.656886:0.830029:0.623426:0.830029:0.006008:0.009151:0.009151:0.009151
2000:@0.724261:0.844813:0.759446:0.844813:0.759446:0.830029:0.724261:0.830029:0.007734:0.009151:0.009151:0.009151
3000:@0.880389:0.844813:0.915575:0.844813:0.915575:0.830029:0.880389:0.830029:0.007734:0.009151:0.009151:0.009151
Machine testing (no):@0.084800:0.871232:0.218719:0.871232:0.218719:0.856447:0.084800:0.856447:0.013596:0.007767:0.006887:0.008336:0.003615:0.008336:0.007376:0.003794:0.005308:0.007376:0.006643:0.005308:0.003615:0.008336:0.007343:0.003794:0.004999:0.008336:0.008157:0.004999
50:@0.296776:0.871232:0.313497:0.871232:0.313497:0.856447:0.296776:0.856447:0.007571:0.009151
100:@0.395543:0.871232:0.419852:0.871232:0.419852:0.856447:0.395543:0.856447:0.006008:0.009151:0.009151
150:@0.498901:0.871232:0.521631:0.871232:0.521631:0.856447:0.498901:0.856447:0.006008:0.007571:0.009151
2000:@0.621684:0.871232:0.656869:0.871232:0.656869:0.856447:0.621684:0.856447:0.007734:0.009151:0.009151:0.009151
4000:@0.723968:0.871232:0.759430:0.871232:0.759430:0.856447:0.723968:0.856447:0.008011:0.009151:0.009151:0.009151
6000:@0.879689:0.871232:0.915559:0.871232:0.915559:0.856447:0.879689:0.856447:0.008418:0.009151:0.009151:0.009151
Cleaning:@0.084783:0.897650:0.140468:0.897650:0.140468:0.882866:0.084783:0.882866:0.009281:0.003631:0.007376:0.007767:0.008336:0.003615:0.008336:0.007343
100:@0.292966:0.897650:0.317275:0.897650:0.317275:0.882866:0.292966:0.882866:0.006008:0.009151:0.009151
150:@0.396324:0.897650:0.419054:0.897650:0.419054:0.882866:0.396324:0.882866:0.006008:0.007571:0.009151
250:@0.498022:0.897650:0.522477:0.897650:0.522477:0.882866:0.498022:0.882866:0.007734:0.007571:0.009151
6000:@0.620984:0.897650:0.656853:0.897650:0.656853:0.882866:0.620984:0.882866:0.008418:0.009151:0.009151:0.009151
9000:@0.723544:0.897650:0.759414:0.897650:0.759414:0.882866:0.723544:0.882866:0.008418:0.009151:0.009151:0.009151
15000:@0.874512:0.897650:0.915542:0.897650:0.915542:0.882866:0.874512:0.882866:0.006008:0.007571:0.009151:0.009151:0.009151
Total Indirect cost:@0.084767:0.927843:0.200256:0.927843:0.200256:0.913058:0.084767:0.913058:0.006692:0.008157:0.005308:0.007767:0.003631:0.003794:0.004315:0.008336:0.008402:0.003615:0.005113:0.007376:0.006887:0.005308:0.003794:0.006887:0.008157:0.006643:0.005308
15000:@0.615822:0.927843:0.656853:0.927843:0.656853:0.913058:0.615822:0.913058:0.006008:0.007571:0.009151:0.009151:0.009151
29000:@0.715810:0.927843:0.759414:0.927843:0.759414:0.913058:0.715810:0.913058:0.007734:0.008418:0.009151:0.009151:0.009151
44000:@0.872069:0.927843:0.915542:0.927843:0.915542:0.913058:0.872069:0.913058:0.008011:0.008011:0.009151:0.009151:0.009151