Costexcel5-34

Costexcel5-34 - Ahmed Souary ACC337 5-34 Activity-based...

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Ahmed Souary ACC337 5-34 Activity-based costing, merchandising Pharmacare, 2008 General Supermarket Drugstore Mom-and-Pop Chains Chains Single Stores Pharmacare Revenues $3,708,000 $3,150,000 $1,980,000 $8,838,000 Cost of goods sold 3,600,000 3,000,000 1,800,000 8,400,000 Gross Margin $ 108,000 $ 150,000 $ 180,000 438,000 Other operating costs 301,080 Operating income $ 136,920 Gross Margin % 2.91% 4.76% 9.09% 4.96% Activity-Based Cost Data Activity Level Pharmacare, 2008 General Total Cost Supermarket Drugstore Mom-and-Pop of Activity Activity Chains Chains Single Stores in 2008 Orders processed (number) 140 360 1,500 $ 80,000 Line items ordered (number) 1,960 4,320 15,000 63,840 Store deliveries made (number) 120 360 1,000 71,000 Cartons shipped to stores (number) 36,000 24,000 16,000 76,000 Shelf-stocking (hours) 360 180 100 10,240 $301,080 General Supermarket Drugstore Mom-and-Pop Financial Data Chains Chains Single Stores Average Rev. Per delivery $30,900 $8,750 $1,980 Average CofGS Per Delivery
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Costexcel5-34 - Ahmed Souary ACC337 5-34 Activity-based...

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