Enter the cost pool in total ($) and the cost driver ($) into the Calculator. The calculator will evaluate the Activity-Based Costing. 

Activity-Based Costing Formula



  • ABC is the Activity-Based Costing ($/$)
  • CP is the cost pool in total ($)
  • CD is the cost driver ($)

To calculate Activity-Based Costing, divide the cost pool total by the cost driver.

How to Calculate Activity-Based Costing?

The following steps outline how to calculate the Activity-Based Costing.

  1. First, determine the cost pool in total ($). 
  2. Next, determine the cost driver ($). 
  3. Next, gather the formula from above = ABC = CP / CD.
  4. Finally, calculate the Activity-Based Costing.
  5. After inserting the variables and calculating the result, check your answer with the calculator above.

Example Problem : 

Use the following variables as an example problem to test your knowledge.

cost pool in total ($) = 700

cost driver ($) = 3881