Overview diagram of existing costing system
Identification of direct and indirect cost for customer buying the robotic floor cleaner

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Direct Cost:
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(Revenue/1.45) – indirect cost
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$215,000
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Direct Cost:
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(Revenue/1.45) – indirect cost
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$215,000
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Indirect cost
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$585,000
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Indirect cost
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$585,000
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45% marked up
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$360,000
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45% marked up
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$360,000
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Customer Cost of robotic floor cleaner
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(Revenue)
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$1,160,000
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Customer Cost of robotic floor cleaner
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(Revenue)
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$1,160,000

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Cost of sale for Department store 3
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$213,793,10
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Cost of sale for Department store 3
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$213,793,10
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Cost of sale for Department store 2