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

Activity based costing (ABC) — practice question

Look at Source A in the insert.
(a)[6]

Calculate the unit selling price for Product A.

(b)[5]

Calculate the change in selling price of 1 unit of Product A that would result if option 1 were put into effect.

(c)[5]

Calculate the change in selling price of 1 unit of Product A that would result if option 2 were put into effect.

(d)[7]

Advise the directors whether they should implement either option 1 or option 2. Justify your answer.

(e)[2]

Suggest two reasons why the directors chose to use activity based costing (ABC) rather than traditional costing methods when setting the selling prices.

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