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

Activity based costing (ABC) — practice question

Look at Source B in the insert.
(a)[1]

State why cost drivers are used when applying activity based costing (ABC).

(b)[9]

Calculate the selling price for one unit of each product.

(c)[5]

Calculate the change in the selling price of one unit of each product if Sooraj uses machine hours as the cost driver for depreciation cost.

(d)[3]

Explain the link between the choice of cost driver and profit.

(e)[7]

Advise Sooraj whether these components ought to be made in his own factory for Product A. Support your answer. Include any impact on the costs of Product B.

Worked solution & mark scheme

This 25-mark question has a full step-by-step worked solution and mark scheme. One marking point: Cost drivers connect cost and effect when assigning indirect costs

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