The average activity-based cost for a dairy-case item was $ 0.11,with juict costing $ 0.23and milk less than $0.05.ABC also revealed that per-unit cost is affected by the type of handling activites used.Cost can be lowered an appropriate choice of a stocking activity. For example,front-loading and handstocking costs 5.5 cents per item whereas using aroll-in cart for stocking costs only 2.7 cent per unit