ACCA考试《F5业绩管理》复习笔记二十四(2)

  Other overhead costs do not have an identifiable cost driver, and in an ABC system, these overheads would be recovered on a direct labour hours basis.

  (a) Calculate the production cost per unit of Plus and of Doubleplus if the company uses traditional absorption costing and the overheads are recovered on a direct labour hours basis.

  (b) Calculate the production costs per unit of Plus and of Doubleplus if the company uses ABC.