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

Activity based costing (ABC) — practice question

Read Source B1 from the insert.
(a)[8]

Prepare a statement showing the selling price per unit for Product S and Product P. The statement should also include the total cost per unit for each product.

(b)[3]

Explain what the term ‘activity based costing’ means.

(c)[9]

Prepare a statement showing the selling price per unit for Product S and Product P by using activity based costing. The statement should also show separately the total cost and total cost per unit for each product.

(d)[5]

Advise the directors whether they should adopt activity based costing or not. Support your answer by referring to (a) and (c).

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