ABC: Cost Splitting?

[dennisl]

Hi there,

I am not sure how to split the cost. For example:

1st: Normal working hours
2nd: After working hours.

Now, I want to split the revenue and cost into normal hours and after normal hours.

How do I split the cost (eg insurance and depreciation for fixed assets) into normal and after normal hours? I want to know if operate after normal hours is profitable or not.

Thanks.