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

Activity based costing (ABC) — practice question

Look at Source B1 in the insert.
(a)[5]

Calculate, to two decimal places, the profit or loss per unit for each product.

(b)[8]

Calculate the overhead allocated or apportioned to each product by using the extra monthly data.

(c)[3]

Name and explain why one of Bob’s overhead costs cannot be allocated by activity based costing.

(d)[4]

Calculate, to two decimal places, the profit or loss per unit for each product that would be earned if overheads were based on the additional monthly data.

(e)[5]

Advise Bob whether he should alter the selling prices, and justify your view.

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