Nicholas Pharma LTD specializes in the the distribution of pharmaceutical products.

Nicholas Pharma
LTD buys from pharmaceutical companies and results to each of three different market:-

A General Supermarket chains

B Drugstore chains

C Ma and Pa single store pharmacies

Ma and
Pa
General Drugstore single
Particular supermarket Chains store
Average revenue per delivery 15450 5250 990
Average cost of goods sold per
delivery 15000 5000 900
No. of delivery 120 300 1000
For many Year Nicholas Pharma used Gross margin percentage

August operating cost of Nicholas pharma are rs 150540

Total Unit of cost-allocation

Activity area Total cost Base used in August
customer purchase order processing 40000 1000 order
Line Item ordering 31920 10640 line items
Store deliveries 35500 710 store deliveries
Cartons shipped to stores 38000 38000 cartons
Shelf stocking at customer stores 5120 320 hours
150540

Other data for August include the following:-

General Drugstore Ma and Pa

Particular supermarket Chains single store
Total number of order 70 180 750
average no. of line items per order 14 12 10
Total no. of store deliveries 60 150 500
average no. of cartons shipped per store deliveries 300 80 16
average no. of hour of shelf stocking per stock delivery 3 0.6 0.1