In one accounting period, the firm produces and sells 900,000 units of product A at $3.00 each and 2,100,000 units of product B at $2.00 each. This data is put into a pie chart to make it easier to read. The Cost Tracker Template will help companies determining the prices of their products and/or services. Be sure to download the Cost Tracker Template today for free. It can be downloaded right off of this page. It is easy-to-use and can be edited to fit your needs. An activity cost estimate includes those costs associated with all the resources required to complete the activity. The various types of costs might include direct and indirect costs associated with labor, materials, equipment, services, facilities, exchange rates, inflation and allowance. Activity Based Costing – ABC Costing Approach is a management accounting method that has helped many companies improve their profitability and cost structure. ABC costing identifies opportunities for management to improve pricing, products, services, operations and key business processes in order to improve competitiveness.