Enter the direct costs ($), the indirect costs ($), the fixed costs ($), the variable costs ($), and the sunk costs ($) into the Actual Cost Calculator. The calculator will evaluate and display the Actual Cost.

## Actual Cost Formula

The following formula is used to calculate the Actual Cost.

AC = DC + IC + FC + VC + SC

- Where AC is the Actual Cost ($)
- DC is the direct costs ($)
- IC is the indirect costs ($)
- FC is the fixed costs ($)
- VC is the variable costs ($)
- SC is the sunk costs ($)

## How to Calculate Actual Cost?

The following example problems outline how to calculate Actual Cost.

**Example Problem #1**

- First, determine the direct costs ($). The direct costs ($) is given as 5 .
- Next, determine the indirect costs ($). The indirect costs ($) is calculated as 8 .
- Next, determine the fixed costs ($). The fixed costs ($) is found to be 7.
- Next, determine the variable costs ($). In this example, these are $25.
- Next, determine the sunk costs ($). The sunk costs are found to be $10.
- Finally, calculate the Actual Cost using the formula above:

AC = DC + IC + FC + VC + SC

Inserting the values from above yields:

AC = 5 + 8 + 7 + 25 + 10 = 55 ($)