Bottling, Canning & Filling Lines worked example
Cost per Case at 72% cost allocation share to this order: a worked example
This worked example runs the cost per case numbers for a tougher week than the baseline: 72% cost allocation share to this order instead of the typical 100%. Estimate finished case cost for a bottling, canning, or filling run including variable case cost and fixed setup costs.
The inputs for this scenario
- Finished cases in the production order: 4,200 units (held at the documented default)
- Variable packaging and product cost per case: 8.75 $ / unit (held at the documented default)
- Cost allocation share to this order: 72 % (the input this scenario stresses; the baseline uses 100)
- Fixed setup, changeover, QA or pallet cost: 1,200 $ (held at the documented default)
Working through the calculation
- The calculation starts from the formula this tool documents: Allocated finished case cost = finished cases in the production order × variable packaging and product cost per case × allocation share.
- Finished case cost works out to 27,660 $ case cost at these inputs, and this is the headline figure for the scenario.
- Variable packaging and product cost per case works out to 6.59 $ / case at these inputs.
- Allocated finished case cost works out to 26,460 $ case cost at these inputs.
- Fixed setup, changeover, QA, or pallet cost works out to 1,200 $ at these inputs.
How this compares with the baseline
- Against the tool's baseline example, where cost allocation share to this order sits at 100% and the headline result is 37,950 $ case cost, this scenario comes in 27.11% below the baseline at 27,660 $ case cost.
- Use it when quoting an order, costing a production run, or deciding the minimum batch size that keeps fixed-cost absorption per case acceptable. A result at this level usually justifies acting on the stressed input before touching anything else, because every other figure in the table is downstream of it.
Results at a glance
- Finished case cost: 27,660 $ case cost (headline result)
- Variable packaging and product cost per case: 6.59 $ / case
- Allocated finished case cost: 26,460 $ case cost
- Fixed setup, changeover, QA, or pallet cost: 1,200 $
Run it with your numbers
- To rerun this with your own numbers, open the live Cost per Case calculator, set cost allocation share to this order to your actual value, and adjust the remaining inputs to match your operation.
Last reviewed 2026-05-12.