Facility-level activities dilakukan tanpa memperhatikan siapa pelanggan yang dilayani, berapa banyak batch atau unit yang diproduksi atau dijual.
Facility-level costs termasuk depresiasi pabrik, security, landscaping, pemeliharaan pabrik, menyediakan jaringan computer, mengelola dana pinjaman, menyiapkan laporan keuangan untuk shareholder dan lain-lain.
Tabel Allocation of Facility-Level Activity
| Product Lines | |||
| Dress Shirts | Casual Shirts | Total | |
| Percent of product-level activity utilization (a) | 85% | 15% | I00% |
| Total allocated overhead cost (b = ax $1,800,000) | $1,652,400 | $291,600 | $1,944,000 |
| Number of shirts (d) | 680,000 | 120,000 | 800,000 |
| Cost per shirt (c : d) | $0.79 | $10.50 |