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

Activity based costing (ABC) — practice question

Source B1 concerns Young, who makes two products, Product X and Product Y.
(a)[7]

Calculate the unit production cost and unit selling price for each product.

(b)[1]

State what the term ‘Activity Based Costing (ABC)’ means.

(c)[7]

Recalculate the unit production cost and the unit selling price for each product using ABC.

(d(i))[3]

Calculate the difference in unit production overhead charged to Product X and Product Y under each method.

(d(ii))[2]

Calculate the difference in unit selling price between the two costing methods for Product X and Product Y.

(e)[5]

Advise Young whether he should or should not switch the method used to allocate production overhead costs to ABC. Justify your answer.

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