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

Activity based costing (ABC) — practice question

Refer to Source B in the insert.
(a)[5]

Calculate, to two decimal places, the unit selling price for each product by applying traditional absorption costing.

(b)[4]

State two advantages and two disadvantages of activity based costing (ABC).

(c)[5]

Calculate, to two decimal places, the total cost per unit for each product by using ABC.

(d(i))[2]

Calculate the percentage change in the mark-up for Product B if ABC is adopted and the unit selling price stays the same as in (a).

(d(ii))[2]

Explain why this change will happen.

(e)[7]

Advise the directors whether or not they should set the selling prices in this way. Justify your answer.

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