Introduction: Activity based costing attempts to equate the cost of inputs (aggregated to District level) to units of output produced (Sites under each District).

1. Total cost: The expenses in the general ledger reported by the Districts were mapped to cost categories and aggregated to the category level.

2. Allocation rate: The information about activities in the individual Sites was translated to cost allocation statistics.

3. Cost allocation: By equating the total cost and the allocation rate, the costs were allocated to each Site.

3a. Allocation flow deep-dive: The snapshot of the cost allocation process shows details of cost flow.

4. Cost vs volume: Allocated total costs of Sites were compared to the volume (the number of episodes) - at each one, and the mean cost per episode was derived.

5. Mean cost distribution: The mean cost per episode was correlated with the remoteness. The notable patterns could be further analysed with the on-demand cost breakdown interface.