Abstract: A transition costing program (TCP) uses standardized activity tasks (SAT), standard activity estimates (SAE) for each SAT, a transition costing estimator (TCE) to develop full time equivalent (FTE) values for transitioning a customer. The TCP functions in an engagement phase, a boarding phase, and end cost variance (ECV) analysis phase so that feedback is provided to validate or modify the SAE. In the engagement phase, the TCP selects the activities necessary to transition the customer from an SAT library and enters the SAT selections into the TCE. As the SAT selections are entered, the TCE populates a display with corresponding SAE value for each task. During transition, costs are monitored by SAE, the transition is completed and the actual costs for each task are compared with the SAE value for each SAT. When the comparison shows a variance, the TCP analyzes the variance and determines whether to modify the SAE value for the SAT under review.