ACTIVITY-BASED COST PERFORMANCE MEASUREMENT SPREADSHEET
YEAR 1
		Annual Cost Of Activity Year 1							Number of Service
List & Describe the Major	% of Time								Units of Each Major	Annual Cost Per
Performance Activities	Expended								Performance	Service Unit
Conducted by the	On Each			Fixed Asset		Other Specifically			Activity (Service	of Output **
Service/Function Under Study	Activity	Personnel Costs	Material & Supply Costs	Purchases**	Depreciation	Attributable Costs	Overhead Costs	Additional Costs	Units of Output)	(C1,C2,C4..C7) / D
Payroll	34%	175530.63	15780.68	7310.00	1662.36	1934.60	40936.00	408.00	5000	47.25
Accounts Receivable	28%	144554.63	12995.85	6020.00	1369.00	1593.20	33712.00	336.00	2500	77.82
Accounts Payable	15%	77439.98	6962.06	3225.00	733.39	853.50	18060.00	180.00	2500	41.69
Collections	23%	118741.31	10675.16	4945.00	1124.54	1308.70	27692.00	276.00	3000	53.27
TOTALS	100%	$516,266.55	$46,413.75	$21,500.00	$4,889.29	$5,690.00	$120,400.00	$1,200.00	13,000.00	$220.04
Total State Costs		$516,266.55	$46,413.75	$21,500.00	$4,889.29	$5,690.00	$120,400.00	$1,200.00
Difference		$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00
** - The aquisition cost has been calculated as a depreciation cost over the performance time period.