AIMCORP-Automated Information Management Corporation Activity Based Costing (An Example) … Client A Client B Client C Resources Salary/Wages Resource Allocation Activities Service A Service B Service C Service Activities: Perform activity A; Perform activity B; Perform activity C. Support Activities: Provide IT support; Provide admin support; Provide HR support. Business Sustaining Activities: Develop business plan; Prepared annual budget; Monitor progress; Report progress. Service A Service B Service C Activities Resources O&M Capital Other Cost Objects Resource Allocation AIMCORP-Automated Information Management Corporation Diagram 1