Regulation play for a regular season game is 60 minutes long. Three 20 minute periods. 5 minutes for 1 overtime period if necessary(tie game). Playoff hockey is the same except that overtime periods are 20 minutes in length and more periods added until game is decided.(sudden death).
DEFINITION of 'Activity Cost Driver'. A factor that influences or contributes to the expense of certain business operations. In activity based costing (ABC), an activity cost driver is something that drives the cost of a particular activity. A factory, for example, may have running machinery as an activity. The activity cost driver associated with running the machinery could be machine operating hours, which would drive the costs of labor, maintenance and power consumption of running the machinery activity.
1 Using the activity-based costing allocation method, allocate overhead to each product. ( 2 Hint: This is step 5 in the activity-based costing process.) Determine the overhead cost per unit. 3  Round amounts to the nearest dollar.sing the product cost information in Figure 3.6 SailRite Company Product Costs Using Activity-Based Costing , the Basic model yields a profit of $596 (= $3,200 price â $2,604 cost) per unit and the Deluxe model yields a loss of $530 (= $4,500 price â $5,030 cost) per unit.