Trace overhead costs from the activity cost pools to the “Garden.

Trace overhead costs from the activity cost pools to the “Garden Burger,”  ” Chicken Caesar Wrap,” and ” Cobb Salad” items, and construct  “bills of activities” for these items  (resource consumptions for the items are displayed in Tables 3, 4 & 5)

Table 34 Bill of Activity for Garden Burger Activities + Resources Cost Pool Rates Total Used $ /Minute Cost $ Unit-Level Activities FOH~ minutes Communicating Setting-Up Serving Customers Processing Checks Total 1.16- BOH- Preparation Cooking Cleaning Total 1+ Total Unit-Level Activities 2.16- Batch-Level Activities FOH- Setting-Up- Cleaning Administrating Total BOH Preparation Cleaning Total Total Batch-Level Activities – Product-Sustaining Activities FOH- Administrating+ BOH Administrating 1.094 Total Product-Sustaining 1.094 Activities Facility-Sustaining Activities – 1 unit Food Cost 1 unit Total Cost.

Table 4.~ Bill of Activity for Cobb Salad Activities + Resources Cost Pool Rates Total Used- $ /Minute Cost $4 Unit-Level Activities FOH~ minutes Communicating Setting-Upe Serving Customers Processing Checks Total 1.16- BOH Preparation 1.46- Cooking+ Cleaning Total Total Unit-Level Activities – 2.62- Batch-Level Activities FOH- Setting-Up~ Cleaning Administrating Total BOH- Preparation Cleaning+ Total Total Batch-Level Activities – Product-Sustaining Activities FOH- Administrating BOH Administrating 1.09- Total Product-Sustaining 1.09 Activities Facility-Sustaining Activities – 1 unit – Food Costs 1 unit Total Cost.

Table 5+ Bill of Activity for Chicken Caesar Wrap Activities + Resources Cost Pool Rates Total Used- $ /Minute Cost $4 Unit-Level Activities FOH- minutes Communicating+ Setting-Up+ Serving Customers Processing Checks Total 1.16- BOH- Preparation Cooking Cleaning Total Total Unit-Level Activities – 2.16- 0+ Batch-Level Activities FOH Setting-Up- Cleaning Administrating Total BOH- Preparation 1.46 Cleaning+ Total 1.46 Total Batch-Level Activities – 2.46 Product-Sustaining Activities – FOH- Administrating BOH- Administrating 1.094 Total Product-Sustaining 1.09- Activities – Facility-Sustaining Activities – 1 unit Food Costs 1 unite Total Cost

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