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

  1. First, determine the direct costs ($). The direct costs ($) is given as 5 .
  2. Next, determine the indirect costs ($). The indirect costs ($) is calculated as  8 .
  3. Next, determine the fixed costs ($). The fixed costs ($) is found to be 7.
  4. Next, determine the variable costs ($). In this example, these are $25.
  5. Next, determine the sunk costs ($). The sunk costs are found to be $10.
  6. 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 ($)