Roskilde Køge Nysted
Ålborg Total
Practical capacity in hours Costs allocated at DKr 0.30 per hour 3,000 20,000 6,000 12,000 3,600 8,000 2,400 50,000 15,000
b
Single-rate method based on expected monthly usage Total costs in pool
= DKr 6,000 + DKr 9,000 = DKr 15,000 Expected usage
= 30,000 kilowatt-hours Allocation rate
= DKr 15,000 ÷ 30,000 = DKr 0.50 per hour of expected usage
Roskilde Køge Nysted
Årlborg Total
Expected monthly usage in hours Costs allocated at DKr 0.50 per hour
8,000 4,000 9,000 4,500 7,000 3,500 6,000 3,000 30,000 15,000
2
Variable cost pool Total costs in pool = DKr 6,000 Expected usage
= 30,000 kilowatt-hours Allocation rate
= DKr 0.20 per hour of expected usage Fixed cost pool Total costs in pool = DKr 9,000 Practical capacity = 50,000 kilowatt-hours Allocation rate
= DKr 0.18 per hour of capacity
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