From the abstract: "The purpose of this thesis is to provide an analysis of the FY89 unit costs at a consolidated supply depot. The research focused primarily on the allocation schemes used for allocating general and administrative (G&A) and indirect costs at three sites of the newly consolidated supply depot known as the Defense Distribution Region West (DDRW) headquartered in Tracy, California. This is the prototype consolidated supply depot outlined in the Defense Management Review Decision (DMPD) Number 902. The three sites researched are the former Defense Depot, Tracy, California, former Sharpe Army Depot, Lathrop, California and the physical distribution department at the Naval Supply Center, Oakland, California. An overview of the Department of Defense's new unit cost resourcing system, including the terminology, concepts and formats of the unit cost reports, is also provided."