âWASBIRT-PCI is funded by the Substance Abuse and Mental Health Services Administration, Center for Substance Abuse Treatment SBIRT Grant (CFDA#93.243). The project is administered by the Washington Department of Social and Health Services and managed by the Division of Behavioral Health and Recovery.
1 CPI is computed by Earned Value / Actual Cost. 2  A value of above 1 means that the project is doing well against the budget. 3  Schedule Performance Index (SPI) : Represents how close actual work is being completed compared to the schedule. 4  SPI is computed by Earned Value / Planned Value. Cost Performance Index (CPI) : Represents the amount of work being completed on a project for every unit of cost spent. 2  CPI is computed by Earned Value / Actual Cost. 3  A value of above 1 means that the project is doing well against the budget.
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.