COST ALLOCATION TOTAL

DEP mix process assemb finishing building seh & r r&m 0.5
EXP 80,000 112,000 32,000 64,000 48,000 40,000 24,000 400,000
SQ FT. 24,000 12,000 20,000 8,000 4,000 16,000 16,000 100,000
COST ALLOC 12000 6000 10000 4000 8000 8000 48,000
addition 92,000 118,000 42,000 68,000 48,000 48,000 32,000
NO. EMPLO 80 20 30 10 15 5 10
cost alloca 25600 6400 9600 3200 3200 48000
INV 160,000 80,000 96,000 32,000 4,800 12,800 19,200 404,800
cost after 117,600 124,400 51,600 71,200 35,200
cost after 15304.35 7652.174 9182.609 3060.87
cost 132,904 132,052 60,783 74,261
working
150
320

0.108696

368,000

0.095652
 ABC COSTING UNITS 52000 24000
QUANITY /DRIVERS RATES MACHINE MADHAND MADE
STEP 1 STEP 2 STEP 3 STEP 4 STEP 5 98000 22000
MACHINAR 1,400,000 MACHINE S 120,000 11.66667 1500 900
AC COST 1,100,000 SQ FT. 2,400 458.3333 1000 500
REPAIR CO 1,200,000 NUMBER OF 1,500 800 1200 700
MACHINE S 600,000 PRODUCTI 1,900 315.7895 2200 600
QUALITY C 1,700,000 QUALITY C 2,800 607.1429 $ 103,900.00 $ 24,700.00
2192.932
HOURS/ PER RATE
$ 1,143,333.33 $ 21.99 $ 256,666.67 $ 10.69
$ 687,500.00 $ 13.22 $ 412,500.00 $ 17.19
$ 800,000.00 $ 15.38 $ 400,000.00 $ 16.67
$ 378,947.37 $ 7.29 $ 221,052.63 $ 9.21
$ 1,335,714.29 $ 25.69 $ 364,285.71 $ 15.18
$ 4,345,494.99 $ 83.57 $ 1,654,505.01 $ 68.94
Q1 cost per visit for each department?

Exhibit 2 Cost and Patients Visits, By Department

Departments No. of Visits Salaries
Hommaker Service $ 5,000.00 $ 800,000.00
Family Planning $ 10,000.00 $ 200,000.00
Counseling $ 2,100.00 $ 1,200,000.00
Parent's Advocacy $ 4,000.00 $ 1,080,000.00
Mental Health $ 1,400.00 $ 600,000.00
Alcohol Rehabilitation $ 1,500.00 $ 1,280,000.00
Community Outreach $ 2,500.00 $ 200,000.00
Referral & Placement $ 6,400.00 $ 800,000.00
Subtotal $ 32,900.00 $ 6,160,000.00
Administration $ 1,520,000.00
Rent
Utilities
Training and Education $ 640,000.00
Cleaning
Record Keeping $ 280,000.00
Total $ 8,600,000.00
No of Clients visit $ 32,900.00
Average cost per visit $ 440.00

PER DEP VISITS

Number of departments 7

Dep Rent * area UTILITIES * area

Homemakers Services $ 144,000.00 $ 40,000.00
family planning $ 187,200.00 $ 52,000.00
counseling $ 259,200.00 $ 72,000.00
parent's Advocacy $ 43,200.00 $ 12,000.00
Mental health $ 144,000.00 $ 40,000.00
Alcohol rehabilitation $ 72,000.00 $ 20,000.00
community outreach $ 158,400.00 $ 44,000.00
Referral and placement $ 144,000.00 $ 40,000.00
total $ 1,152,000.00 $ 320,000.00
and Patients Visits, By Department Exhibit 3: Floor Space and T & E Usage
Others Total Column1 Department
$ 320,000.00 $ 1,120,000.00 Hommaker Service
$ 600,000.00 $ 800,000.00 Family Planning
$ 640,000.00 $ 1,840,000.00 Counseling
$ 240,000.00 $ 1,320,000.00 Parent's Advocacy
$ 320,000.00 $ 920,000.00 Mental Health
$ 320,000.00 $ 1,600,000.00 Alcohol Rehabilitation
$ 400,000.00 $ 600,000.00 Community Outreach
$ 400,000.00 $ 1,200,000.00 Referral & Placement
$ 3,240,000.00 $ 9,400,000.00 Administration
$ 80,000.00 $ 1,600,000.00 Record keeping
$ 1,440,000.00 $ 1,440,000.00 Training and edu
$ 400,000.00 $ 400,000.00 Total
$ 360,000.00 $ 1,000,000.00
$ 240,000.00 $ 240,000.00 step 1 Rent Per Sq feet
$ 120,000.00 $ 400,000.00 Utilities
$ 5,880,000.00 $ 14,480,000.00 Cleaning
Record Keeping
T&E per Hour

PER DEP VISITS

stp 2
step 4
Cleanining *Area Record keeping* number
T & E per H* T & E usage Admin * new rates
$ 24,000.00 $ 60,790.27 $ 250,000.00 $ 284,230.10
$ 31,200.00 $ 121,580.55 $ 50,000.00 $ 128,385.82
$ 43,200.00 $ 25,531.91 $ 600,000.00 $ 434,879.57
$ 7,200.00 $ 48,632.22 $ 25,000.00 $ 123,191.01
$ 24,000.00 $ 17,021.28 $ - $ 185,528.72
$ 12,000.00 $ 18,237.08 $ - $ 136,549.20
$ 26,400.00 $ 30,395.14 $ 25,000.00 $ 81,632.53
$ 24,000.00 $ 77,811.55 $ 50,000.00 $ 225,603.04
$ 192,000.00 $ 400,000.00 $ 1,000,000.00 $ 1,600,000.00
total cost
cost per visit of each dep

if the cost and number of clients increase by 10%

total cost
cost per visit of each dep
 SIR

Floor Space and T & E Usage admin TE

Floor Space T & E Usage Column1 $ 208,000.00 $ 192,542.37
$ 1,000.00 $ 1,000.00 $ 270,400.00 $ 48,135.59
$ 1,300.00 $ 200.00 $ 374,400.00 $ 288,813.56
$ 1,800.00 $ 2,400.00 $ 62,400.00 $ 259,932.20
$ 300.00 $ 100.00 $ 208,000.00 $ 144,406.78
$ 1,000.00 $ 104,000.00 $ 308,067.80
$ 500.00 $ 228,800.00 $ 48,135.59
$ 1,100.00 $ 100.00 $ 208,000.00 $ 192,542.37
$ 1,000.00 $ 200.00 $ 104,000.00
$ 500.00 $ 62,400.00
$ 300.00 $ 249,600.00
$ 1,200.00 $ 2,080,000.00
$ 10,000.00 $ 4,000.00

$ 144.00
$ 40.00
$ 24.00
$ 12.16 adm $ 1,704,000.00 $ 860,000.00 $ 152,000.00
$ 250.00 rate $ 0.24 $ 708,000.00

stp 3
step 5 step 6
total PER DEP Admin cost percentage
$ 1,123,020.37 $ 224.60 Departments Salaries new percentage
$ 1,170,366.37 $ 117.04 Hommaker Service $ 800,000.00 $ 1,094,285.00 18%
$ 2,074,811.49 $ 988.01 Family Planning $ 200,000.00 $ 494,285.00 8%
$ 499,223.23 $ 124.81 Counseling $ 1,200,000.00 $ 1,674,285.00 27%
$ 730,550.00 $ 521.82 Parent's Advocacy $ 1,080,000.00 $ 474,285.00 8%
$ 578,786.28 $ 385.86 Mental Health $ 600,000.00 $ 714,285.00 12%
$ 765,827.67 $ 306.33 Alcohol Rehabilitat $ 1,280,000.00 $ 525,714.00 9%
$ 961,414.59 $ 150.22 Community Outrea $ 200,000.00 $ 314,285.00 5%
$ 7,904,000.00 $ 240.24 Referral & Placeme $ 800,000.00 $ 868,571.00 14%
$ 14,063,995.00 Subtotal $ 6,160,000.00 $ 6,159,995.00 $ 1.00
$ 427.48

d number of clients increase by 10%

$ 15,470,394.50
$ 427.48 $ 36,190.00
 COST ALLOCATION
Column1 Column2 Column3 Column4 Column5
Total Cost Salaries Salary PA
Administration $ 1,600,000.00 $ 80,000.00 $ 1,520,000.00
Rent $ 1,440,000.00 $ 1,440,000.00 $ -
Utilities $ 400,000.00 $ 400,000.00 $ -
Traning and education $ 1,000,000.00 $ 360,000.00 $ 640,000.00
Cleaning $ 240,000.00 $ 240,000.00 $ -
Record Keeping $ 400,000.00 $ 120,000.00 $ 280,000.00
Homemaker Services $ 1,125,000.00 $ 320,000.00 $ 800,000.00 $ 180,000.00
Family Planning $ 810,000.00 $ 600,000.00 $ 200,000.00 $ 180,000.00
Counseling $ 1,842,100.00 $ 640,000.00 $ 1,200,000.00 $ 360,000.00
Parents' Advocacy $ 1,324,000.00 $ 240,000.00 $ 1,080,000.00 $ 360,000.00
Mental Health $ 921,400.00 $ 320,000.00 $ 600,000.00
Alcohol Rehabiliation $ 1,601,500.00 $ 320,000.00 $ 1,280,000.00
Community Outreach $ 602,500.00 $ 400,000.00 $ 200,000.00
Referral and Placement $ 1,206,400.00 $ 400,000.00 $ 800,000.00
SUM
NUMBER OF VISITS
Hommaker Service $ 5,000.00
Family Planning $ 10,000.00
Counseling $ 2,100.00
Parent's Advocacy $ 4,000.00
Mental Health $ 1,400.00
Alcohol Rehabilitation $ 1,500.00
Community Outreach $ 2,500.00
Referral & Placement $ 6,400.00
$ 32,900.00
LOCATION
Column6 Column7 Column8 Column9 Column10
Slaary Alcohol R Salaries Total Cost Rent+Utilities+Cleaning
$ 1,600,000.00 $ 104,000.00
$ 1,440,000.00
$ 400,000.00
$ 1,000,000.00 $ 249,600.00
$ 240,000.00
$ 400,000.00 $ 62,400.00
$ 133,333.33 $ 1,113,333.33 $ 1,113,333.33 $ 208,000.00 $ 41.60
$ 133,333.33 $ 513,333.33 $ 513,333.33 $ 270,400.00 $ 27.04
$ 133,333.33 $ 1,693,333.33 $ 1,693,333.33 $ 374,400.00 $ 178.29
$ 133,333.33 $ 493,333.33 $ 493,333.33 $ 62,400.00 $ 15.60
$ 133,333.33 $ 733,333.33 $ 733,333.33 $ 208,000.00 $ 148.57
$ 480,000.00 $ 480,000.00 $ 480,000.00 $ 104,000.00 $ 69.33
$ 133,333.33 $ 333,333.33 $ 333,333.33 $ 228,800.00 $ 91.52
$ 80,000.00 $ 880,000.00 $ 880,000.00 $ 208,000.00 $ 32.50