dieer
财务经理
财务经理
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ACCA F5 一日一练 答案回复可见

楼主#
更多 发布于:2011-09-08 09:57
  The   Gadget   Co   produces   three   products,   A,   B   and   C,   all   made   from   the   same   material.   Until   now,   it   has   used
     traditional absorption costing to allocate overheads to its products. The company is now considering an activity based
     costing system in the hope that it will improve profitability. Information for the three products for the last year is as
     follows:

                                                                        A               B              C
      Production and sales volumes (units)                          15,000          12,000         18,000
     Selling price per unit                                           $7.50            $12             $13
      Raw material usage (kg) per unit                                      2              3              4
      Direct labour hours per unit                                       0·1           0·15             0·2
      Machine hours per unit                                             0·5            0·7             0·9
      Number of production runs per annum                                  16            12               8
      Number of purchase orders per annum                                  24            28              42
      Number of deliveries to retailers per annum                          48            30              62

     The price for raw materials remained constant throughout the year at $1·20 per kg. Similarly, the direct labour cost
     for the whole workforce was $14·80 per hour. The annual overhead costs were as follows:

                                                                        $
      Machine set up costs                                          26,550
      Machine running costs                                         66,400
      Procurement costs                                             48,000
      Delivery costs                                                54,320

      Required:

     (a)   Calculate the full cost per unit for products A, B and C under traditional absorption costing, using direct
           labour hours as the basis for apportionment.                                                                        (5 marks)

     (b)   Calculate the full cost per unit of each product using activity based costing.                                      (9 marks)

     (c)   Using your calculation from (a) and (b) above, explain how activity based costing may help The Gadget Co
           improve the profitability of each product.                                                                          
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dieer
财务经理
财务经理
沙发#
发布于:2011-09-08 09:58
本部分内容设定了隐藏,需要回复后才能看到
dieer
财务经理
财务经理
板凳#
发布于:2011-09-08 09:59
本部分内容设定了隐藏,需要回复后才能看到
dieer
财务经理
财务经理
地板#
发布于:2011-09-08 09:59
本部分内容设定了隐藏,需要回复后才能看到
4楼#
发布于:2011-11-30 13:07
O(∩_∩)O谢谢
5楼#
发布于:2014-07-21 22:32
ffdbv

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