Blue Ridge

In: Business and Management

Submitted By mlarsonr6
Words 370
Pages 2
Blue Ridge Manufacturing

Blue Ridge Manufacturing is one of a dozen companies that produces and sells towels for the U.S. “sports towel” market. The firm designs, knits, prints, and embroiders towels. The towels are made in three different sizes; regular (18”x30”), hand (12”x20”), and mid-range (15”x24”). These towels are then sold to their 986 customers, who are predominantly from the southeastern states. The volume purchased by each customer does vary a bit. So, the management team has classified them into three groups; large (8 customers), medium (154 customers), and small (824 customers). The small group consists of customers who call in their orders after seeing ads placed in magazines or catalogues. We have been hired by the firm to conduct an analysis of profitability on their activity-based costing system.
Blue Ridge Manufacturing is concerned about how profitable their company truly is. They have hired us to look at their financial activities and advise them of what to do in the future. Blue Ridge has been using activity-based costing for production of their towels for the last few years. They would like us to help them decide not only which products are the most profitable but also which customer group. Currently, Blue Ridge tracks all production costs and customization costs separately from each other. This allows them to follow these costs throughout the production process, making it easier to evaluate the profitability of each product. However, the more difficult task is determining the profitability of each customer group. Each group requires a different amount of support; we need to determine an effective way to track the costs of such support. If we can determine the specific costs associated with a certain customer group, then we can alter our policies to embrace the most profitable group while reducing the capacity of the more…...

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Blue Ridge

Activities SG&A
Costs Administration Selling TOTAL Actitives
P.O Commissions Shipping
Activities Invoicing Cost
Calls Checking
Credit Samples,
Info Special
Charges Distribution
Management Marketing
Type Advertising/Promotion Marketing Administrative
Support Licenses,
Fees TOTAL Total
 Shipping Sales Marketing
 Other Assigned Note 





 130,900 From














‐ 55.00% 


92,210 Percentage
Function 10.00% 


‐ 10.00% 




‐ 65.00% 




31,400 15.00% 






13,700 20.00% 


‐ 30.00% 


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Angie Tribeca - Stagione 3 05 dicembre 2018 | avengers infinity war | Terminada Catherine (Catalina) 2014