Cases in Cost Management 3rd Edition by John Shank

Exercise 11

To familiarize yourself with the "ABC" methodology, use the information in Exhibit 2 to confirm that the estimated profitability for 2000 for the "average" household (excluding customer acquisition expenses and assuming the household was not "new" in 2000) is about $205. This average can be verified based on case facts as follows:
i. 2000 Forecast