www.icmai.in:@0.075898:0.974748:0.201486:0.974748:0.201486:0.957721:0.075898:0.957721:0.015775:0.015775:0.015775:0.005780:0.006278:0.009118:0.016807:0.011271:0.006278:0.005780:0.006278:0.010674
May 2017:@0.510339:0.977730:0.595693:0.977730:0.595693:0.962447:0.510339:0.962447:0.015974:0.009606:0.010131:0.004740:0.011452:0.011452:0.011452:0.010547
25:@0.898987:0.980093:0.921782:0.980093:0.921782:0.958399:0.898987:0.958399:0.011940:0.010855
l  :@0.603419:0.976512:0.626517:0.976512:0.626517:0.965819:0.603419:0.965819:0.015197:0.004284:0.003618
The Management Accountant:@0.627196:0.977731:0.876926:0.977731:0.876926:0.962449:0.627196:0.962449:0.011452:0.011452:0.009009:0.004686:0.015974:0.010131:0.011452:0.009968:0.009787:0.009009:0.015974:0.009009:0.011452:0.006748:0.004686:0.013713:0.009009:0.009009:0.010131:0.011452:0.011452:0.006748:0.010131:0.011452:0.005843
DETERMINATION OF COST OF PRODUCTS UNDER ACTIVITY BASED COSTING METHOD:@0.076923:0.127026:0.704270:0.127026:0.704270:0.110598:0.076923:0.110598:0.011470:0.009172:0.008340:0.009172:0.009751:0.015106:0.004794:0.011777:0.009190:0.008340:0.004794:0.011832:0.011777:0.004215:0.011832:0.008394:0.004215:0.010312:0.011832:0.008865:0.008340:0.004215:0.011832:0.008394:0.004215:0.008973:0.009751:0.011832:0.011470:0.011217:0.010312:0.008340:0.008865:0.004215:0.011217:0.011777:0.011470:0.009172:0.009751:0.004215:0.009733:0.010312:0.008340:0.004794:0.009914:0.004794:0.008702:0.009172:0.004215:0.009805:0.010276:0.008865:0.009172:0.011470:0.004215:0.010312:0.011832:0.008865:0.008340:0.004794:0.011777:0.011217:0.004215:0.015106:0.009172:0.008340:0.011542:0.011832:0.011470
Table No 3:@0.463278:0.147101:0.552106:0.147101:0.552106:0.131672:0.463278:0.131672:0.010348:0.009715:0.010547:0.005663:0.009425:0.004034:0.013387:0.010366:0.004034:0.011307
Particulars:@0.130203:0.176992:0.203961:0.176992:0.203961:0.161489:0.130203:0.161489:0.008678:0.008353:0.005780:0.005748:0.004119:0.007262:0.008760:0.004136:0.008353:0.005780:0.006790
Unit cost:@0.354244:0.176992:0.415367:0.176992:0.415367:0.161489:0.354244:0.161489:0.009997:0.008760:0.004119:0.005748:0.004152:0.007262:0.008548:0.006790:0.005748
Total:@0.624038:0.176992:0.658409:0.176992:0.658409:0.161489:0.624038:0.161489:0.007587:0.008548:0.005748:0.008353:0.004136
Overall:@0.822076:0.169804:0.870190:0.169804:0.870190:0.154300:0.822076:0.154300:0.010795:0.007522:0.007718:0.005454:0.008353:0.004136:0.004136
Total  Cost:@0.809572:0.184181:0.882711:0.184181:0.882711:0.168678:0.809572:0.168678:0.007587:0.008548:0.005748:0.008353:0.004136:0.004152:0.004152:0.009378:0.008548:0.006790:0.005748
No of Units:@0.084825:0.212229:0.158420:0.212229:0.158420:0.197444:0.084825:0.197444:0.010600:0.008157:0.003794:0.008157:0.005096:0.003794:0.010095:0.008336:0.003615:0.005308:0.006643
2000:@0.559545:0.212229:0.594730:0.212229:0.594730:0.197444:0.559545:0.197444:0.007734:0.009151:0.009151:0.009151
3000:@0.687749:0.212229:0.722935:0.212229:0.722935:0.197444:0.687749:0.197444:0.007734:0.009151:0.009151:0.009151
5000:@0.828638:0.212229:0.863661:0.212229:0.863661:0.197444:0.828638:0.197444:0.007571:0.009151:0.009151:0.009151
A:@0.316112:0.242421:0.325360:0.242421:0.325360:0.227637:0.316112:0.227637:0.009248
B:@0.444528:0.242421:0.453353:0.242421:0.453353:0.227637:0.444528:0.227637:0.008825
A:@0.572521:0.242421:0.581770:0.242421:0.581770:0.227637:0.572521:0.227637:0.009248
B:@0.700938:0.242421:0.709763:0.242421:0.709763:0.227637:0.700938:0.227637:0.008825
Direct material:@0.084841:0.268840:0.179880:0.268840:0.179880:0.254055:0.084841:0.254055:0.010323:0.003615:0.005113:0.007376:0.006887:0.005308:0.003794:0.011804:0.007767:0.005308:0.007376:0.005357:0.003615:0.007767:0.003631
8:@0.316649:0.268840:0.324823:0.268840:0.324823:0.254055:0.316649:0.254055:0.008174
2:@0.445082:0.268840:0.452816:0.268840:0.452816:0.254055:0.445082:0.254055:0.007734
16000:@0.592141:0.272231:0.634019:0.272231:0.634019:0.257446:0.592141:0.257446:0.006008:0.008418:0.009151:0.009151:0.009151
6000:@0.726354:0.272231:0.762223:0.272231:0.762223:0.257446:0.726354:0.257446:0.008418:0.009151:0.009151:0.009151
22000:@0.872697:0.272231:0.915617:0.272231:0.915617:0.257446:0.872697:0.257446:0.007734:0.007734:0.009151:0.009151:0.009151
Labour:@0.084841:0.295258:0.130529:0.295258:0.130529:0.280474:0.084841:0.280474:0.007669:0.007767:0.008402:0.008157:0.008336:0.005357
4:@0.316730:0.295258:0.324741:0.295258:0.324741:0.280474:0.316730:0.280474:0.008011
5:@0.445163:0.295258:0.452734:0.295258:0.452734:0.280474:0.445163:0.280474:0.007571
8000:@0.598394:0.298649:0.634019:0.298649:0.634019:0.283864:0.598394:0.283864:0.008174:0.009151:0.009151:0.009151
15000:@0.721193:0.298649:0.762223:0.298649:0.762223:0.283864:0.721193:0.283864:0.006008:0.007571:0.009151:0.009151:0.009151
23000:@0.872697:0.298649:0.915617:0.298649:0.915617:0.283864:0.872697:0.283864:0.007734:0.007734:0.009151:0.009151:0.009151
Direct Cost:@0.084841:0.321677:0.156645:0.321677:0.156645:0.306892:0.084841:0.306892:0.010323:0.003615:0.005113:0.007376:0.006887:0.005308:0.003794:0.009281:0.008157:0.006643:0.005308
12:@0.313865:0.321677:0.327607:0.321677:0.327607:0.306892:0.313865:0.306892:0.006008:0.007734
7:@0.445521:0.321677:0.452376:0.321677:0.452376:0.306892:0.445521:0.306892:0.006855
24000:@0.590822:0.325067:0.634019:0.325067:0.634019:0.310283:0.590822:0.310283:0.007734:0.008011:0.009151:0.009151:0.009151
21000:@0.721030:0.325067:0.762223:0.325067:0.762223:0.310283:0.721030:0.310283:0.007734:0.006008:0.009151:0.009151:0.009151
45000:@0.872583:0.325067:0.915617:0.325067:0.915617:0.310283:0.872583:0.310283:0.008011:0.007571:0.009151:0.009151:0.009151
Indirect cost*:@0.084841:0.348095:0.171381:0.348095:0.171381:0.333310:0.084841:0.333310:0.004315:0.008336:0.008402:0.003615:0.005113:0.007376:0.006887:0.005308:0.003794:0.006887:0.008157:0.006643:0.005308:0.006399
7.5*:@0.308345:0.348095:0.333126:0.348095:0.333126:0.333310:0.308345:0.333310:0.006855:0.003957:0.007571:0.006399
9.67**:@0.428718:0.348095:0.469163:0.348095:0.469163:0.333310:0.428718:0.333310:0.008418:0.003957:0.008418:0.006855:0.006399:0.006399
15000:@0.592988:0.351486:0.634019:0.351486:0.634019:0.336701:0.592988:0.336701:0.006008:0.007571:0.009151:0.009151:0.009151
29000:@0.718620:0.351486:0.762223:0.351486:0.762223:0.336701:0.718620:0.336701:0.007734:0.008418:0.009151:0.009151:0.009151
44000:@0.872144:0.351486:0.915617:0.351486:0.915617:0.336701:0.872144:0.336701:0.008011:0.008011:0.009151:0.009151:0.009151
Total cost:@0.084841:0.374513:0.147185:0.374513:0.147185:0.359729:0.084841:0.359729:0.006692:0.008157:0.005308:0.007767:0.003631:0.003794:0.006887:0.008157:0.006643:0.005308
19.5:@0.307759:0.374513:0.333713:0.374513:0.333713:0.359729:0.307759:0.359729:0.006008:0.008418:0.003957:0.007571
16.67:@0.432121:0.374513:0.465776:0.374513:0.465776:0.359729:0.432121:0.359729:0.006008:0.008418:0.003957:0.008418:0.006855
39000:@0.590415:0.377904:0.634019:0.377904:0.634019:0.363119:0.590415:0.363119:0.007734:0.008418:0.009151:0.009151:0.009151
50000:@0.718050:0.377904:0.762223:0.377904:0.762223:0.363119:0.718050:0.363119:0.007571:0.009151:0.009151:0.009151:0.009151
89000:@0.871574:0.377904:0.915617:0.377904:0.915617:0.363119:0.871574:0.363119:0.008174:0.008418:0.009151:0.009151:0.009151
*15000/2000 = 7.5 :@0.092308:0.402699:0.250533:0.402699:0.250533:0.387416:0.092308:0.387416:0.006965:0.010547:0.010547:0.010547:0.010547:0.010547:0.006965:0.010547:0.010547:0.010547:0.010547:0.003835:0.012067:0.003835:0.010547:0.004704:0.010547:0.003835
**29000/3000 =9.67:@0.092308:0.418674:0.260375:0.418674:0.260375:0.403391:0.092308:0.403391:0.006965:0.006965:0.010547:0.010547:0.010547:0.010547:0.010547:0.006965:0.010547:0.010547:0.010547:0.010547:0.003835:0.012067:0.010547:0.004704:0.010547:0.010547
Step 2:  The determination of the profit of each products and services:@0.076923:0.452034:0.631959:0.452034:0.631959:0.433947:0.076923:0.433947:0.009346:0.006705:0.009004:0.010353:0.004844:0.009194:0.005661:0.004844:0.004844:0.009802:0.010201:0.009004:0.004844:0.010353:0.009004:0.006705:0.009004:0.006743:0.014437:0.004806:0.010220:0.009745:0.006705:0.004806:0.009973:0.010220:0.004844:0.009973:0.006573:0.004844:0.006705:0.010201:0.009004:0.004844:0.010353:0.006459:0.009973:0.005461:0.005461:0.006705:0.004844:0.009973:0.006573:0.004844:0.009004:0.009745:0.008472:0.010201:0.004844:0.010353:0.006459:0.009973:0.010353:0.010220:0.008472:0.006705:0.007921:0.004844:0.009745:0.010220:0.010353:0.004844:0.007921:0.009004:0.007218:0.008966:0.004806:0.008472:0.009004:0.007921
Based on the above information the profitability under traditional and ABC costing method was determined and :@0.092308:0.466598:0.926871:0.466598:0.926871:0.451316:0.092308:0.451316:0.010547:0.009226:0.006965:0.008105:0.009226:0.003383:0.009226:0.010547:0.003383:0.005843:0.010547:0.008105:0.003383:0.008702:0.009226:0.008756:0.008521:0.008105:0.003383:0.004704:0.010547:0.004704:0.009226:0.007128:0.015070:0.009064:0.005843:0.004704:0.009226:0.010547:0.003383:0.005843:0.010547:0.008105:0.003383:0.009226:0.006965:0.009226:0.004613:0.004613:0.005843:0.008702:0.009226:0.004704:0.004704:0.004704:0.005843:0.009226:0.003383:0.010547:0.010547:0.009226:0.008105:0.006965:0.003383:0.005843:0.006802:0.009226:0.009226:0.004704:0.005843:0.004704:0.009226:0.010547:0.009226:0.004704:0.003383:0.009226:0.010547:0.009226:0.003383:0.012809:0.010547:0.010547:0.003383:0.008105:0.009226:0.006965:0.005843:0.004704:0.010547:0.009226:0.003383:0.015070:0.008105:0.005843:0.010547:0.009226:0.009226:0.003383:0.013243:0.009226:0.006965:0.003383:0.009226:0.008105:0.005843:0.008105:0.007128:0.015070:0.004704:0.010547:0.008105:0.009226:0.003383:0.009226:0.010547:0.009226:0.003835
given below. :@0.076930:0.482573:0.172777:0.482573:0.172777:0.467291:0.076930:0.467291:0.009226:0.004360:0.008521:0.008105:0.010547:0.003835:0.009226:0.008105:0.004704:0.008883:0.011795:0.004704:0.003835
Table No 4:@0.463285:0.498548:0.552113:0.498548:0.552113:0.483119:0.463285:0.483119:0.010348:0.009715:0.010547:0.005663:0.009425:0.004034:0.013387:0.010366:0.004034:0.011307
Per Unit:@0.324980:0.527828:0.376936:0.527828:0.376936:0.513043:0.324980:0.513043:0.008076:0.007376:0.005357:0.003794:0.010095:0.008336:0.003615:0.005308
Total:@0.699061:0.527828:0.730615:0.527828:0.730615:0.513043:0.699061:0.513043:0.006692:0.008157:0.005308:0.007767:0.003631
Particulars:@0.102975:0.565569:0.171718:0.565569:0.171718:0.550784:0.102975:0.550784:0.008076:0.007767:0.005357:0.005308:0.003615:0.006887:0.008336:0.003631:0.007767:0.005357:0.006643
Traditional Cost :@0.223299:0.558380:0.328595:0.558380:0.328595:0.543595:0.223299:0.543595:0.006692:0.005031:0.007767:0.008402:0.003615:0.005308:0.003615:0.008157:0.008336:0.007767:0.003631:0.003794:0.009281:0.008157:0.006643:0.005308:0.003794
Method:@0.248455:0.572757:0.299629:0.572757:0.299629:0.557973:0.248455:0.557973:0.013596:0.007376:0.005308:0.008336:0.008157:0.008402
ABC Costing Method:@0.360492:0.565569:0.495291:0.565569:0.495291:0.550784:0.360492:0.550784:0.009248:0.008825:0.009281:0.003794:0.009281:0.008157:0.006643:0.005308:0.003615:0.008336:0.007343:0.003794:0.013596:0.007376:0.005308:0.008336:0.008157:0.008402
Traditional:@0.578313:0.558380:0.646632:0.558380:0.646632:0.543595:0.578313:0.543595:0.006692:0.005031:0.007767:0.008402:0.003615:0.005308:0.003615:0.008157:0.008336:0.007767:0.003631
Cost Method:@0.570302:0.572757:0.654659:0.572757:0.654659:0.557973:0.570302:0.557973:0.009281:0.008157:0.006643:0.005308:0.003794:0.013596:0.007376:0.005308:0.008336:0.008157:0.008402
ABC Costing:@0.782604:0.558380:0.862435:0.558380:0.862435:0.543595:0.782604:0.543595:0.009248:0.008825:0.009281:0.003794:0.009281:0.008157:0.006643:0.005308:0.003615:0.008336:0.007343
Method:@0.796932:0.572757:0.848106:0.572757:0.848106:0.557973:0.796932:0.557973:0.013596:0.007376:0.005308:0.008336:0.008157:0.008402
A:@0.230968:0.599535:0.240216:0.599535:0.240216:0.584751:0.230968:0.584751:0.009248
B:@0.308096:0.599535:0.316921:0.599535:0.316921:0.584751:0.308096:0.584751:0.008825
A:@0.384801:0.599535:0.394049:0.599535:0.394049:0.584751:0.384801:0.584751:0.009248
B:@0.461929:0.599535:0.470754:0.599535:0.470754:0.584751:0.461929:0.584751:0.008825
A:@0.538634:0.599535:0.547882:0.599535:0.547882:0.584751:0.538634:0.584751:0.009248
B:@0.613938:0.599535:0.622763:0.599535:0.622763:0.584751:0.613938:0.584751:0.008825
A:@0.748053:0.599535:0.757301:0.599535:0.757301:0.584751:0.748053:0.584751:0.009248
B:@0.814158:0.599535:0.822983:0.599535:0.822983:0.584751:0.814158:0.584751:0.008825
Selling Price:@0.084788:0.629728:0.161802:0.629728:0.161802:0.614943:0.084788:0.614943:0.007978:0.007376:0.003631:0.003631:0.003615:0.008336:0.007343:0.003794:0.008076:0.005357:0.003615:0.006887:0.007376
13:@0.228688:0.629728:0.242430:0.629728:0.242430:0.614943:0.228688:0.614943:0.006008:0.007734
27:@0.305181:0.629728:0.319770:0.629728:0.319770:0.614943:0.305181:0.614943:0.007734:0.006855
13:@0.382521:0.629728:0.396263:0.629728:0.396263:0.614943:0.382521:0.614943:0.006008:0.007734
27:@0.459014:0.629728:0.473603:0.629728:0.473603:0.614943:0.459014:0.614943:0.007734:0.006855
26000:@0.530851:0.629728:0.574454:0.629728:0.574454:0.614943:0.530851:0.614943:0.007734:0.008418:0.009151:0.009151:0.009151
81000 107000:@0.606090:0.629728:0.712851:0.629728:0.712851:0.614943:0.606090:0.614943:0.008174:0.006008:0.009151:0.009151:0.009151:0.015663:0.006008:0.009151:0.006855:0.009151:0.009151:0.009151
26000:@0.734376:0.629728:0.777980:0.629728:0.777980:0.614943:0.734376:0.614943:0.007734:0.008418:0.009151:0.009151:0.009151
81000:@0.803005:0.629728:0.844638:0.629728:0.844638:0.614943:0.803005:0.614943:0.008174:0.006008:0.009151:0.009151:0.009151
107000:@0.868117:0.629728:0.917582:0.629728:0.917582:0.614943:0.868117:0.614943:0.006008:0.009151:0.006855:0.009151:0.009151:0.009151
Cost incurred:@0.084755:0.659920:0.171359:0.659920:0.171359:0.645135:0.084755:0.645135:0.009281:0.008157:0.006643:0.005308:0.003794:0.003615:0.008336:0.006887:0.008336:0.005357:0.005113:0.007376:0.008402
16:@0.228314:0.659920:0.242740:0.659920:0.242740:0.645135:0.228314:0.645135:0.006008:0.008418
12:@0.305572:0.659920:0.319314:0.659920:0.319314:0.645135:0.305572:0.645135:0.006008:0.007734
19.5:@0.376383:0.659920:0.402336:0.659920:0.402336:0.645135:0.376383:0.645135:0.006008:0.008418:0.003957:0.007571
16.67:@0.449457:0.659920:0.483112:0.659920:0.483112:0.645135:0.449457:0.645135:0.006008:0.008418:0.003957:0.008418:0.006855
43555.5:@0.524452:0.659920:0.574438:0.659920:0.574438:0.645135:0.524452:0.645135:0.008011:0.007734:0.007571:0.007571:0.007571:0.003957:0.007571
45444.4:@0.596125:0.659920:0.647707:0.659920:0.647707:0.645135:0.596125:0.645135:0.008011:0.007571:0.008011:0.008011:0.008011:0.003957:0.008011
89000:@0.668792:0.659920:0.712835:0.659920:0.712835:0.645135:0.668792:0.645135:0.008174:0.008418:0.009151:0.009151:0.009151
39000:@0.734360:0.659920:0.777963:0.659920:0.777963:0.645135:0.734360:0.645135:0.007734:0.008418:0.009151:0.009151:0.009151
50000:@0.800449:0.659920:0.844622:0.659920:0.844622:0.645135:0.800449:0.645135:0.007571:0.009151:0.009151:0.009151:0.009151
89000:@0.873523:0.659920:0.917566:0.659920:0.917566:0.645135:0.873523:0.645135:0.008174:0.008418:0.009151:0.009151:0.009151
Profit/ (Loss) :@0.084739:0.686830:0.173427:0.686830:0.173427:0.672045:0.084739:0.672045:0.008076:0.005113:0.008157:0.004274:0.004274:0.005308:0.006790:0.003794:0.004999:0.007669:0.008157:0.006643:0.006643:0.004999:0.003794
Earned:@0.084739:0.701207:0.130231:0.701207:0.130231:0.686422:0.084739:0.686422:0.008255:0.007767:0.005357:0.008336:0.007376:0.008402
-3:@0.228802:0.694630:0.242235:0.694630:0.242235:0.679126:0.228802:0.679126:0.005422:0.008011
15:@0.305654:0.694018:0.319233:0.694018:0.319233:0.679234:0.305654:0.679234:0.006008:0.007571
-6.5:@0.375943:0.694630:0.402792:0.694630:0.402792:0.679126:0.375943:0.679126:0.005422:0.008629:0.004836:0.007962
10.33:@0.449001:0.694018:0.483584:0.694018:0.483584:0.679234:0.449001:0.679234:0.006008:0.009151:0.003957:0.007734:0.007734
-17555.5:@0.518509:0.694630:0.574438:0.694630:0.574438:0.679126:0.518509:0.679126:0.005422:0.006480:0.007343:0.007962:0.007962:0.007962:0.004836:0.007962
35555.6:@0.597314:0.694018:0.647707:0.694018:0.647707:0.679234:0.597314:0.679234:0.007734:0.007571:0.007571:0.007571:0.007571:0.003957:0.008418
18000:@0.671202:0.694018:0.712835:0.694018:0.712835:0.679234:0.671202:0.679234:0.006008:0.008174:0.009151:0.009151:0.009151
-13000:@0.731934:0.694018:0.777963:0.694018:0.777963:0.679234:0.731934:0.679234:0.004836:0.006008:0.007734:0.009151:0.009151:0.009151
31000:@0.803428:0.694018:0.844622:0.694018:0.844622:0.679234:0.803428:0.679234:0.007734:0.006008:0.009151:0.009151:0.009151
18000:@0.875932:0.694018:0.917566:0.694018:0.917566:0.679234:0.875932:0.679234:0.006008:0.008174:0.009151:0.009151:0.009151
Step 3: Apportionment of Purely Financial items:@0.076923:0.755556:0.458737:0.755556:0.458737:0.737469:0.076923:0.737469:0.009346:0.006705:0.009004:0.010353:0.004844:0.009346:0.005661:0.004844:0.011549:0.010353:0.010353:0.009973:0.006743:0.006705:0.004806:0.009973:0.010220:0.014437:0.009004:0.010220:0.006705:0.004844:0.009973:0.006573:0.004844:0.010125:0.010220:0.006459:0.009004:0.004825:0.009137:0.004844:0.009270:0.004806:0.010220:0.009745:0.010220:0.008472:0.004806:0.009745:0.004825:0.004844:0.004806:0.006705:0.009004:0.014437:0.007921
The purely financial items which have close nexus  real profit of the products and services. :@0.092308:0.770121:0.807415:0.770121:0.807415:0.754838:0.092308:0.754838:0.010764:0.010764:0.008322:0.005518:0.009444:0.010764:0.007182:0.008322:0.004396:0.009444:0.005518:0.004613:0.004830:0.010764:0.009444:0.010764:0.008322:0.004921:0.009444:0.004921:0.005518:0.004921:0.006061:0.008322:0.015287:0.007182:0.005518:0.013460:0.010764:0.004921:0.008322:0.010764:0.005518:0.010764:0.008738:0.008738:0.008322:0.005518:0.008322:0.004921:0.009444:0.007182:0.008322:0.005518:0.010764:0.007978:0.009444:0.010764:0.006965:0.003835:0.018001:0.006965:0.008105:0.009226:0.004704:0.003835:0.009226:0.006965:0.009226:0.004613:0.004613:0.005843:0.003835:0.009226:0.007019:0.003835:0.005843:0.010547:0.008105:0.003835:0.009226:0.006965:0.009226:0.009226:0.010547:0.008105:0.005843:0.006965:0.003835:0.009226:0.010547:0.009226:0.003835:0.006965:0.008105:0.007490:0.009226:0.004704:0.008105:0.008105:0.006965:0.004704:0.003835
with the products and services are to be identified. :@0.076930:0.786095:0.492665:0.786095:0.492665:0.770813:0.076930:0.770813:0.014111:0.005047:0.006187:0.010891:0.006531:0.006187:0.010891:0.008449:0.006531:0.009570:0.007309:0.009570:0.009570:0.010891:0.008449:0.006187:0.007309:0.006531:0.009570:0.010891:0.009570:0.006531:0.007309:0.008449:0.007833:0.009570:0.005047:0.008449:0.008449:0.007309:0.006531:0.009570:0.007309:0.008449:0.006531:0.006187:0.009570:0.006531:0.009570:0.008449:0.006531:0.005047:0.009570:0.008449:0.010891:0.006187:0.005047:0.004613:0.004957:0.008449:0.009570:0.004704:0.003835
The next important and pertaining question is how  purely financial items works out to Rs 9000/-.  These :@0.076930:0.802070:0.926745:0.802070:0.926745:0.786788:0.076930:0.786788:0.010837:0.010837:0.008394:0.006024:0.010837:0.008051:0.009516:0.006133:0.006024:0.004993:0.015359:0.009516:0.009516:0.007779:0.006133:0.009516:0.010837:0.006133:0.006024:0.009516:0.010837:0.009516:0.006024:0.009516:0.008394:0.007779:0.006133:0.009516:0.004993:0.010837:0.004993:0.010837:0.009516:0.006024:0.009516:0.010837:0.008394:0.007255:0.006133:0.004993:0.009516:0.010837:0.006024:0.004993:0.007255:0.006024:0.010837:0.009172:0.013767:0.003835:0.017657:0.009353:0.010674:0.007092:0.008231:0.004306:0.009353:0.004830:0.004613:0.004740:0.010674:0.009353:0.010674:0.008231:0.004830:0.009353:0.004830:0.004830:0.004830:0.005970:0.008231:0.015197:0.007092:0.004830:0.013188:0.009353:0.007092:0.009353:0.007092:0.004830:0.009353:0.010674:0.005970:0.004830:0.005970:0.009353:0.004830:0.011814:0.007092:0.004830:0.010674:0.010674:0.010674:0.010674:0.007092:0.005970:0.004830:0.004830:0.004107:0.010674:0.010674:0.008231:0.007092:0.008105:0.003835
to apportion these purely financial items among the :@0.076930:0.818045:0.492737:0.818045:0.492737:0.802762:0.076930:0.802762:0.006079:0.009462:0.005699:0.009299:0.009462:0.009462:0.009462:0.007725:0.006079:0.004939:0.009462:0.010782:0.005699:0.006079:0.010782:0.008340:0.007200:0.008340:0.005699:0.009462:0.010782:0.007200:0.008340:0.004414:0.009462:0.005699:0.004613:0.004848:0.010782:0.009462:0.010782:0.008340:0.004939:0.009462:0.004939:0.005699:0.004939:0.006079:0.008340:0.015305:0.007200:0.005699:0.009462:0.015305:0.009462:0.010782:0.009462:0.005699:0.006079:0.010782:0.008105:0.003835
various products. The traditional costing method of :@0.076930:0.834020:0.492611:0.834020:0.492611:0.818737:0.076930:0.818737:0.009172:0.009516:0.007255:0.004993:0.009516:0.010837:0.007255:0.006115:0.009516:0.007255:0.009516:0.009516:0.010837:0.008394:0.006133:0.007255:0.004993:0.005391:0.010837:0.010837:0.008394:0.006115:0.006133:0.007092:0.009516:0.009516:0.004993:0.006133:0.004993:0.009516:0.010837:0.009516:0.004993:0.006115:0.008394:0.009516:0.007255:0.006133:0.004993:0.010837:0.009516:0.006115:0.015359:0.008394:0.006133:0.010837:0.009516:0.009516:0.006115:0.009516:0.004704:0.003835
allocating the overhead by the labor rate etc could be  apportionment could be made based on the method :@0.076930:0.849995:0.926745:0.849995:0.926745:0.834712:0.076930:0.834712:0.009371:0.004848:0.004848:0.009371:0.008250:0.009208:0.005988:0.004848:0.010692:0.009371:0.004939:0.005988:0.010692:0.008250:0.004939:0.008901:0.008666:0.008250:0.007110:0.010692:0.008250:0.009371:0.009371:0.004939:0.008828:0.009371:0.004939:0.005988:0.010692:0.008250:0.004939:0.004848:0.008847:0.009371:0.009371:0.007110:0.004939:0.006947:0.009208:0.005988:0.008250:0.004939:0.008250:0.005988:0.008250:0.004939:0.008250:0.009371:0.010692:0.004848:0.009371:0.004939:0.009371:0.008105:0.003835:0.017747:0.009335:0.009498:0.009498:0.009498:0.007761:0.006115:0.004975:0.009498:0.010819:0.015341:0.008376:0.010819:0.006115:0.005934:0.008376:0.009498:0.010819:0.004975:0.009498:0.005934:0.009498:0.008376:0.005934:0.015341:0.009498:0.009498:0.008376:0.005934:0.009498:0.009498:0.007236:0.008376:0.009498:0.005934:0.009498:0.010819:0.005934:0.006115:0.010819:0.008376:0.005934:0.015341:0.008376:0.006115:0.010819:0.009498:0.009226:0.003835
adopted in the apportionment of the purely financial  earlier adopted (in this case labor rate  method). :@0.076930:0.865970:0.927161:0.865970:0.927161:0.850687:0.076930:0.850687:0.009389:0.009389:0.009389:0.009389:0.006006:0.008268:0.009389:0.005120:0.004867:0.010710:0.005120:0.006006:0.010710:0.008268:0.005120:0.009226:0.009389:0.009389:0.009389:0.007653:0.006006:0.004867:0.009389:0.010710:0.015233:0.008268:0.010710:0.006006:0.005120:0.009389:0.007182:0.005120:0.006006:0.010710:0.008268:0.005120:0.009389:0.010710:0.007128:0.008268:0.004342:0.009389:0.005120:0.004613:0.004776:0.010710:0.009389:0.010710:0.008268:0.004867:0.009389:0.004704:0.003835:0.018037:0.008720:0.009842:0.007580:0.005319:0.005319:0.008720:0.007580:0.008521:0.009842:0.009842:0.009842:0.009842:0.006459:0.008720:0.009842:0.008521:0.006459:0.005319:0.011162:0.008521:0.006459:0.011162:0.005319:0.007580:0.008521:0.008720:0.009842:0.007580:0.008720:0.008521:0.005319:0.009317:0.009842:0.009842:0.007580:0.008521:0.007417:0.009679:0.006459:0.008720:0.003835:0.004668:0.015685:0.008720:0.006459:0.011162:0.009842:0.009842:0.006459:0.004704:0.003835
items among the products or services of the entity.  Robert Kaplan’s ABC Method could be applied for the :@0.076930:0.881944:0.926962:0.881944:0.926962:0.866662:0.076930:0.866662:0.005029:0.006169:0.008430:0.015396:0.007291:0.006350:0.009552:0.015396:0.009552:0.010873:0.009552:0.006350:0.006169:0.010873:0.008430:0.006350:0.009552:0.007291:0.009552:0.009552:0.010873:0.008430:0.006169:0.007291:0.006350:0.009552:0.007291:0.006350:0.007291:0.008430:0.007815:0.009552:0.005029:0.008430:0.008430:0.007291:0.006350:0.009552:0.007345:0.006350:0.006169:0.010873:0.008430:0.006350:0.008430:0.010873:0.006169:0.005029:0.006169:0.007037:0.004704:0.003835:0.017983:0.010945:0.009371:0.009371:0.008250:0.007634:0.005988:0.004939:0.011488:0.009208:0.009371:0.004848:0.009371:0.010529:0.004505:0.007110:0.004939:0.012953:0.010692:0.010692:0.004939:0.015215:0.008250:0.005988:0.010692:0.009371:0.009371:0.004939:0.008250:0.009371:0.010692:0.004848:0.009371:0.004939:0.009371:0.008250:0.004939:0.009208:0.009371:0.009371:0.004848:0.004848:0.008250:0.009371:0.004939:0.004848:0.009371:0.007110:0.004939:0.005988:0.010692:0.008105:0.003835
However, the golden gift given by Robert Kaplan i.e. :@0.076930:0.897919:0.492629:0.897919:0.492629:0.882637:0.076930:0.882637:0.013062:0.009136:0.013315:0.008358:0.008774:0.008358:0.005789:0.004957:0.005825:0.006097:0.010800:0.008358:0.005825:0.008774:0.009480:0.004957:0.009480:0.008358:0.010800:0.005825:0.009480:0.004957:0.004957:0.006097:0.005825:0.009480:0.004613:0.008774:0.008358:0.010800:0.005825:0.008937:0.009480:0.005825:0.011054:0.009480:0.009480:0.008358:0.007743:0.006097:0.005825:0.011596:0.009317:0.009480:0.004957:0.009480:0.010800:0.005825:0.004957:0.004957:0.008014:0.004704:0.003835
Activity Based Method could be effectively used in the  driver as the profit already earned by the products. :@0.076930:0.913894:0.893059:0.913894:0.893059:0.898612:0.076930:0.898612:0.012899:0.008195:0.005934:0.004450:0.009317:0.004794:0.005934:0.009317:0.004686:0.010638:0.009317:0.007056:0.008195:0.009317:0.004686:0.015160:0.008195:0.005934:0.010638:0.009317:0.009317:0.004686:0.008195:0.009317:0.010638:0.004794:0.009317:0.004686:0.009317:0.008195:0.004686:0.008195:0.005482:0.004975:0.008195:0.008195:0.005934:0.004450:0.008611:0.008195:0.004270:0.009317:0.004686:0.010638:0.007056:0.008195:0.009317:0.004686:0.004794:0.010638:0.004686:0.005934:0.010638:0.008105:0.003835:0.017784:0.009226:0.006965:0.004360:0.008521:0.008105:0.006965:0.003835:0.009226:0.006965:0.003835:0.005843:0.010547:0.008105:0.003835:0.009226:0.006965:0.009226:0.004613:0.004613:0.005843:0.003835:0.009226:0.004704:0.006965:0.008105:0.009226:0.009064:0.009226:0.003835:0.008105:0.009226:0.007417:0.010547:0.008105:0.009226:0.003835:0.008684:0.009226:0.003835:0.005843:0.010547:0.008105:0.003835:0.009226:0.006965:0.009226:0.009226:0.010547:0.008105:0.005843:0.006965:0.004704:0.003835
apportionment of these items for the determination of :@0.510865:0.754146:0.926799:0.754146:0.926799:0.738863:0.510865:0.738863:0.009100:0.009263:0.009263:0.009263:0.007526:0.005880:0.004740:0.009263:0.010583:0.015106:0.008141:0.010583:0.005880:0.004631:0.009263:0.007056:0.004631:0.005880:0.010583:0.008141:0.007001:0.008141:0.004631:0.004740:0.005880:0.008141:0.015106:0.007001:0.004631:0.004740:0.009263:0.007001:0.004631:0.005880:0.010583:0.008141:0.004631:0.009263:0.008141:0.005880:0.008141:0.007164:0.015106:0.004740:0.010583:0.009100:0.005880:0.004740:0.009263:0.010583:0.004631:0.009263:0.004704:0.003835
In the example it is presumed that the sum of :@0.526242:0.786095:0.926925:0.786095:0.926925:0.770813:0.526242:0.770813:0.006422:0.011108:0.008213:0.006422:0.011108:0.008684:0.008213:0.008340:0.009787:0.009805:0.015631:0.009805:0.005265:0.008684:0.008213:0.005283:0.006404:0.008213:0.005283:0.007526:0.008213:0.009787:0.007544:0.008684:0.007526:0.011126:0.015649:0.008666:0.009805:0.008213:0.006404:0.011126:0.009643:0.006404:0.008213:0.006422:0.011108:0.008684:0.008213:0.007526:0.011126:0.015631:0.008213:0.009805:0.004704:0.003835
purely financial items are to be apportioned to the :@0.510865:0.818045:0.927197:0.818045:0.927197:0.802762:0.510865:0.802762:0.009606:0.010927:0.007345:0.008485:0.004559:0.009606:0.006694:0.004613:0.004993:0.010927:0.009606:0.010927:0.008485:0.005084:0.009606:0.005084:0.006694:0.005084:0.006223:0.008485:0.015450:0.007345:0.006694:0.009606:0.007345:0.008485:0.006694:0.006223:0.009606:0.006694:0.009606:0.008485:0.006694:0.009444:0.009606:0.009606:0.009606:0.007870:0.006223:0.005084:0.009606:0.010927:0.008485:0.009606:0.006694:0.006223:0.009606:0.006694:0.006223:0.010927:0.008105:0.003835
products A and B. The traditional costing method the :@0.510865:0.834020:0.927179:0.834020:0.927179:0.818737:0.510865:0.818737:0.009353:0.007092:0.009353:0.009353:0.010674:0.008231:0.005970:0.007092:0.004776:0.012935:0.004776:0.009353:0.010674:0.009353:0.004776:0.010674:0.004830:0.004052:0.010674:0.010674:0.008231:0.004776:0.005970:0.006929:0.009353:0.009353:0.004830:0.005970:0.004830:0.009353:0.010674:0.009353:0.004830:0.004776:0.008231:0.009353:0.007092:0.005970:0.004830:0.010674:0.009353:0.004776:0.015197:0.008231:0.005970:0.010674:0.009353:0.009353:0.004776:0.005970:0.010674:0.008105:0.003835
apportionment of purely financial items, taking cost :@0.510865:0.897919:0.926672:0.897919:0.926672:0.882637:0.510865:0.882637:0.009281:0.009444:0.009444:0.009444:0.007707:0.006061:0.004921:0.009444:0.010764:0.015287:0.008322:0.010764:0.006061:0.005536:0.009444:0.007236:0.005536:0.009444:0.010764:0.007182:0.008322:0.004396:0.009444:0.005536:0.004613:0.004830:0.010764:0.009444:0.010764:0.008322:0.004921:0.009444:0.004921:0.005536:0.004921:0.006061:0.008322:0.015287:0.007182:0.004921:0.005536:0.006061:0.009444:0.009444:0.004921:0.010764:0.009444:0.005536:0.008322:0.009444:0.007182:0.005843:0.003835