Accounting 9706 · AS & A Level · Activity based costing (ABC)

Activity based costing (ABC) — practice question

Read Source B1 from the Insert.
(a)[3]

Calculate the cost per unit for each product by using absorption costing.

(b)[2]

Explain what the term ‘cost driver’ means.

(c)[5]

State two advantages and three disadvantages that ABC has.

(d)[8]

Calculate the cost per unit for each product if ABC is adopted.

(e(i))[2]

Calculate the selling price of each product by using absorption costing.

(e(ii))[2]

Calculate the selling price of each product by using ABC.

(e(iii))[3]

Explain, using suitable calculations, why your responses in (i) and (ii) are different.

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