The following table presented a sample activity driver-based cost allocation after the monthly accounting costs had been filtered for the particular customer driving the costs. Such computation concept must be repetitively applied to calculate the other respective costs:- depreciation cost, facility cost and trucking operation cost.After the total activity costs had been figured out, a unit cost of each activity by which a specific cost driver activates a specific activity is determined
to divide Individually Total Activity Cost as per the following calculation method.