Step 6. Relate activities to products by establishing an APD matrix.
In this step, the activities consumed by each product are identified and the Activity-Product-Dependence (APD) matrix is created. The activities represent the columns of the APD matrix, whereas the products represent the rows. If the product i consumes the activity j, a check-mark is placed on the cell i,j.
Step 7. Replace check-marks by proportions in the APD matrix.
Each cell that contains a check-mark is replaced by a proportion which is estimated using any of the procedures previously mentioned. Each column of the APD matrix must add up to 1.
Step 8. Obtain dollar values of products.
To obtain the dollar values of each product the following equation is applied.