Overheads for last year £ 3,384,000

Activity Pool Annual total £

Marketing to customers 216,960
Marketing to new owners 140,560
Taking bookings 2,210,400
Processing payments 2,371,200
Dealing with owner queries 436,200
Dealing with customer queries and complaints 589,680
Inspecting French properties 398,000
Inspecting English properties 405,000
TOTAL OHDs for Current Year 6,768,000

Frequency of Each Cost Driver

480 customer advertisements
280 owner advertisements
36000 bookings
76000 payments
11600 owner queries
10800 customer queries and complaints
200 inspections in France
1100 Inspections in England

Requirements of One Booking for Three Types of

French Holiday Cottages
customer advertisements 0.02
owner advertisements 0.01
bookings 1
payments 2
owner queries 0.5
customer queries and complaints 1
inspections in France 0.05
Inspections in England 0

French Holiday Cottages

Average Rental Price Charged to Customers per Booking £ 1,000
Commission of Happy Holiday in % 20%
 Driver
Number of customer advertisements
Number of owner advertisements
Number of bookings
Number of payments
Number of owner queries
Number of customer queries
Number of inspections in France
Number of inspections in England

ng for Three Types of Holidays

English Holiday Cottages Large English Houses for Holidays
0.01 0.03
0.005 0.025
1 1
2 3
0.2 1
0.1 1
0 0
0.04 0.02

English Holiday Cottages Large English Houses for Holidays

£ 800 £ 2,200
20% 20%
Total Current Overheads £ 6,768,000
Total Bookings Made 36000
Overhead Absorption Rate 188

Profit/Loss Statement for Each Holiday Type

Selling Price (Commission) per Booking
Overhead Cost per Booking
Profit/(Loss) per Booking
Profit Margin
French Holiday Cottages
£ 200.00
£ 188.00
£ 12.00
6.00%
ment for Each Holiday Type
English Holiday Cottages Large English Houses for Holidays
£ 160.00 £ 440.00
£ 188.00 £ 188.00
-£ 28.00 £ 252.00
-17.50% 57.27%
 COST PER DRIVER FOR EACH ACTIV
Activity Pool OHDs Cost
Marketing to customers £ 216,960
Marketing to new owners £ 140,560
Taking bookings £ 2,210,400
Processing payments £ 2,371,200
Dealing with owner queries £ 436,200
Dealing with customer queries and complaints £ 589,680
Inspecting French properties £ 398,000
Inspecting English properties £ 405,000

Profit/Loss Statement for Each Holiday Type

French Holiday Cottages
Selling Price (Commission) per Booking £ 200.00
OHDs Cost for Each Activity per Booking
Marketing to customers £ 9.04
Marketing to new owners £ 5.02
Taking bookings £ 61.40
Processing payments £ 62.40
Dealing with owner queries £ 18.80
Dealing with customer queries and complaints £ 54.60
Inspecting French properties £ 99.50
Inspecting English properties £ -
Total OHDs Cost Per Booking £ 310.76
Profit/(Loss) per Booking -£ 110.76
Profit Margin -55.38%
ST PER DRIVER FOR EACH ACTIVITY
Driver Frequency of Each Driver Rate per Driver
Number of customer advertisements 480 £ 452
Number of owner advertisements 280 £ 502
Number of bookings 36000 £ 61
Number of payments 76000 £ 31
Number of owner queries 11600 £ 38
Number of customer queries 10800 £ 55
Number of inspections in France 200 £ 1,990
Number of inspections in England 1100 £ 368

Statement for Each Holiday Type

English Holiday Cottages Large English Houses for Holidays
£ 160.00 £ 440.00

£ 4.52
£ 2.51
£ 61.40
£ 62.40
£ 7.52
£ 5.46
£ -
£ 14.73
£ 158.54
£ 1.46
0.91%
£ 13.56
£ 12.55
£ 61.40
£ 93.60
£ 37.60
£ 54.60
£ -
£ 7.36
£ 280.68
£ 159.32
36.21%
 Profit/(Loss) per Booking
(Absorption Costing)

£252.00

Profit/(Loss) per Booking

£12.00
French Holiday Cottages English Holiday Cottages Large English Houses for
-£28.00 Holidays
 Profit/(Loss) per Booking
(Activity Based Costing)

£159.32

Profit/(Loss) per Booking Profit/(Los

£1.46
French Holiday Cottages English Holiday Cottages Large English Houses for
Holidays

-£110.76
king
ng)

159.32

Profit/(Loss) per Booking

lish Houses for