Download e-book for kindle: ACCA F2 Management Accounting: F2 (Acca Key Study Text) by Emile Woolf International

By Emile Woolf International

ISBN-10: 1848430043

ISBN-13: 9781848430044

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Extra info for ACCA F2 Management Accounting: F2 (Acca Key Study Text)

Example text

2) Calculate the variable cost per unit below 24,000 units The variable cost per unit above 24,000 units is 90% of the cost below 24,000 units. The variable cost per unit below 24,000 units is therefore (× 100/90) of the cost above 24,000 units. com for Q/As, Notes & Study Guides © EWP Chapter 3: Cost behaviour and cost estimation (3) Calculate fixed costs Substitute in the ‘low’ equation Cost $ 300,000 160,000 140,000 Total cost of 20,000 units Variable cost of 20,000 units (× $8 per unit) Therefore fixed costs (above 7,500 units) (4) Using the cost analysis: Prepare a cost estimate Cost estimate for 22,000 units Cost Fixed costs Variable cost (22,000 units × $8) Estimated total costs $ 140,000 176,000 316,000 Exercise and practice multiple choice questions Exercise A company has recorded the following costs in the past six months: Month Activity Total cost $ January February March April May June Units of output 14,000 12,600 15,300 14,900 16,100 16,000 98,700 91,700 103,350 101,000 107,450 107,080 Required Using high/low analysis, prepare an estimate of total costs in August if output is expected to be 15,000 units.

There are 4 machines which were each operated for 150 hours in the month. The machines produced 20,000 units of Product X. The group of machines might be treated as a cost centre, and the costs of the cost centre in the month were $36,000. 80. We can also calculate the cost per machine hour, which is $60 (= $36,000/(4 × 150)). Both units of Product X and machine hours worked can therefore be costed as cost units: one is a unit of output and the other is a unit of activity. Cost centres: direct and indirect costs Direct costs of a cost centre are costs that are attributable directly to the activity of the cost centre.

5 The importance of separating production and non-production costs Inventory In a manufacturing business, it is important to separate production costs from nonproduction costs. This is because at the end of any financial period, there will be some closing inventory of: „ finished goods that have been produced during the financial period but not yet sold (finished goods inventory), and „ partly-finished production, for which production is not yet compete (work-inprogress or WIP, sometimes called work-in-process).

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ACCA F2 Management Accounting: F2 (Acca Key Study Text) by Emile Woolf International


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