EnvironmentalControlProducts,Inc.ActivityCostsByMajorGeneratorGeneralActivityActivityNumberDescriptionAnnualActivityCostsMajorGenerator(s)AnnualGeneratorVolumeUnitCost(000)Receiving2.6Receiving-physicalhandling$762.7Receiving-check-in&paperwork232.8Straightstockofmerchandise442.9Breakdown&repack-pipe242.10Breakdown&repack-fittings122.11Breakdown&repack-other10$189Numberofreceipts7,900$23.92SalesCall1.5Salescallpreparation$361.6Traveltime1511.7Customersalescall110Numberofsalescalls17,100$17.37$297Numberoforders108,3002.74SalesCall-1.5Salescallpreparation$4IndustrialSupply1.6Traveltime9&Maintenance1.7Customersalescall5Numberofindustrialsupplycalls1,450$12.41$18Numberofindustrialsupplyorders35,000.51SalesCall-1.5Salescallpreparation$32Contractors1.6Traveltime1421.7Customersalescall105Numberofcontractcalls15,650$17.83$279Numberofcontractorders73,3003.80OrderProcessing1.11Takingtelephoneorders$991.12Orderprocessing1411.13Over-the-counterorders261.14Specialorders701.15Orderexpediting91Numberoflinesordered567,500$.811.17Orderediting34Numberofinvoices123,9003.72$461SetUp&Expedite3.1$1863.10109Numberofsetups/changeovers2,500$118.00$295Numberofunits1,200,000.246QualityControl3.3$963.4213.5573.6513.8(50)Numberofscrapunits240,000$.729$175Numberofunits1,200,000.146Material3.2$80Handling&3.1113Bookkeeping3.12113.1443$147Numberofunits1,200,000$.123Production-3.17`$10DirectLabor3.19193.201,092$1,121Numberofunits1,200,000$.934Production-1.0*$9IndirectLabor2.0*30*=Manufactured4.0*2portiontotal3.0**1,156**=Lessdirect6.0**44labor$1,241Numberofunits1,200,000$1.034OverheadBurden$185Numberofunits1,200,000.154
