Mother Earth Mulch: Analyzing the Impact of Cost Allocation on Cost Center Performance.

The article discusses the cost analysis and allocation methods within Mother Earth Mulch (MEM), a company that produces landscape mulch from various tree types. It focuses on two main products, All Bark Mulch (AB) and Whole Wood Mulch (WW), as they represent the key cost considerations. The cost centers within MEM, specifically the collection facilities, are examined, and how costs are allocated, including corporate-level overhead, is detailed.