Inputs and planning rule
Allocate one supplied shared cost pool across positive received quantities. Quantity basis uses each row’s units; weight basis uses units×known weight per unit. Planning unit cost=(base line cost+allocation)/received units. Exact fractions precede displays. This worksheet performs no accounting posting, tax treatment or payment.
Worked example
| Item | Units | Base line cost | Weight per unit | Allocation | Unit cost |
|---|---|---|---|---|---|
| A | 100 | 500 | 2 | 200 | 7 |
| B | 50 | 500 | 1 | 50 | 11 |
How do the unit costs change under quantity basis?
Show the worked answer
Allocations become 500/3 and 250/3, giving unit costs 20/3 and 35/3. Both bases allocate the same 250, but item costs differ. Select the applicable basis from supplied rules rather than guessing it.
When the result is held
Use 1–40 distinct item labels, positive whole received units and one common cost unit and one common weight unit. A zero pool preserves base unit costs. Missing weight holds weight allocation; explicitly chosen quantity allocation can still run, with the unavailable comparison shown. Blank/negative costs, zero row units and invalid basis are held. Quantities/costs/weights are bounded at 1,000,000 and decimals at two places. Exact exported fractions reconcile the pool; truncated display figures are not posted currency totals.