成本会计ABC型题与答案.docVIP

Fallow Limited manufactures 3 products. They are made in a production facility which is common to all 3 products. Production overheads incurred for year 5 were ￡238,000. The following cost drivers have been identified for certain production overheads: Cost drivers Cost pool for year 5 ￡ Direct labour hours 94,080 Number of production runs 3,969 Machine operating hours 88,650 Packing and dispatch documentation and Administration (number of orders) 21,750 A cost pool is a summary total of those cost which are considered to be attributable to a particular cost driver. Packing and dispatch documentation is treated as the final stage of production operations. Production overheads not identified with a specific cost driver are charged to products on a basis of machine hours. Details of the 3 products for the year were: XR1 XR2 XR3 Unites made and sold 1,000 3,500 2,400 Direct materials per unit ￡25.75 ￡12.65 ￡20.55 Direct labour per unit ￡12.90 ￡15.48 ￡32.25 Direct labour hours per unit 3.60 4.00 2.00 Machine operating hours per unit 4.00 6.00 6.00 Batch size of each production run 10 20 60 Number of despatches 105 360 285 Required: Calculate: The production cost of an order for 2 units of XR3, absorbing all production overheads on a basis of the aggregate of direct labour and machine hours. Absorption rates for each cost pool, using the cost drivers indicated. A revised production cost for the order referred to in (a), using the rates calculated in (b). Answer: Direct labour hours ￡94,080.00 Production runs ￡3,969.00 Machine operating hours ￡88,650.00 Packing and dispa