Learn Your Accounting ABCs --Dickeson
To illustrate Activity-Based Measurement, here's a rolling quarter table for a press production center. Note that there are 2,184 hours reported—the total time available in 13 weeks.
| Hours | Capacity Usage (%) | ||||||||||
| Wk | Endg | MR1 | MR2 | Stop | Othr | Dlvbl | MR1 | MR2 | Stop | Othr | Dlvbl |
| 9 | 3/7 | 12.3 | 8.7 | 14.0 | 58.0 | 75.0 | 7.3 | 5.2 | 8.3 | 34.5 | 44.6 |
| 10 | 3/14 | 14.6 | 9.2 | 12.1 | 41.2 | 90.9 | 8.7 | 5.5 | 7.2 | 24.5 | 54.1 |
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