[ \textTotal ABC Cost_i = \textDirect Costs i + \sum j=1^n \left( \frac\textTotal Cost of Activity j\textTotal Volume of Driver j \times \textDriver Volume Consumed by Product i \text in Activity j \right) ]
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[ \textTotal ABC Cost_i = \textDirect Costs i + \sum j=1^n \left( \frac\textTotal Cost of Activity j\textTotal Volume of Driver j \times \textDriver Volume Consumed by Product i \text in Activity j \right) ]