Example: Variable Numerator

Suppose that you want to reassign indirect costs (15,000.00 USD) from the marketing department (Business Unit 9) to several customers because you have determined that these marketing costs vary, based on the number of bicycles sold. These bicycle accounts are 8100-8199. You want to base the assignment amount on the number of bicycles sold by each customer. Bicycles are a product line identified by an item category code.

An automatic driver is defined to capture units by product line and customer. For example, cost object 1 would reflect customer, and cost object 2 reflects the product line.

The following diagram illustrates this example: