the quantities of activity drivers consumed by processes
(ADij) in three subcolunms of column (4) of Table 1. Then, the activity costs traced to processes (ACPij) can be
calculated (ACPij=UAC j × ADij ) and shown in three subcolumns of column (5) of Table 1. Accordingly, the total
activity costs traced to Process 1, Process 2, and Process 3 are $900 (ACPI), $950 (ACP2), and $1,150 (ACP3)
respectively. Finally, the total costs of processes (CPi) can be calculated (CPiffiDCPi+ACPi) and their values are $3,080
(CPI), $2,760 (CP2), and $3,000 (CPs) respectively (see Table 2
the quantities of activity drivers consumed by processes(ADij) in three subcolunms of column (4) of Table 1. Then, the activity costs traced to processes (ACPij) can becalculated (ACPij=UAC j × ADij ) and shown in three subcolumns of column (5) of Table 1. Accordingly, the totalactivity costs traced to Process 1, Process 2, and Process 3 are $900 (ACPI), $950 (ACP2), and $1,150 (ACP3)respectively. Finally, the total costs of processes (CPi) can be calculated (CPiffiDCPi+ACPi) and their values are $3,080(CPI), $2,760 (CP2), and $3,000 (CPs) respectively (see Table 2
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