This objective test question contains a question type which will only appear in a computer-based exam, but this question provides valuable practice for all students whichever version of the exam they are taking.
A、company makes products
A、and B. It is experimenting with Activity Based Costing. Production set-up costs are $12,000; total production will be 20,000 units of each of products
A、and B. Each run is 1,000 units of
A、or 5,000 units of B. What is the set-up cost per unit of A, using ABC?
A、company makes products
A、and B. It is experimenting with Activity Based Costing. Production set-up costs are $12,000; total production will be 20,000 units of each of products
A、and B. Each run is 1,000 units of
A、or 5,000 units of B. What is the set-up cost per unit of A, using ABC?
【参考答案及解析】
Cost driver = number of set-ups Cost pool = $12,000 Total set-ups = 20 (for A) + 4 (for B) = 24 Rate = $12,000/24 = $500 per set-up Cost for A = $500 × 20 set-ups = $10,000 Per unit=$10,000/20,000 = $0.50
Cost driver = number of set-ups Cost pool = $12,000 Total set-ups = 20 (for A) + 4 (for B) = 24 Rate = $12,000/24 = $500 per set-up Cost for A = $500 × 20 set-ups = $10,000 Per unit=$10,000/20,000 = $0.50