By Emile Woolf International
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Extra info for ACCA F2 Management Accounting: F2 (Acca Key Study Text)
50 per unit for each unit over 10,000 units. In (b), the variable cost per unit is a particular amount up to a certain level of activity or output, and above that level of activity the variable cost per unit is a lower amount for all units (not just for the units above that level of activity). For example, a supplier might offer a price of $5 per unit for all units of a raw material, up to 10,000 units per order. 75. Minimum and maximum charges The cost behaviour pattern in the graph below illustrates a cost during a period when there is a charge per unit, subject to a minimum charge and a maximum charge per period.
E. com for Q/As, Notes & Study Guides © EWP Chapter 2: Cost classification Example 1 A company manufactures tinned foods. It has two products, tinned carrots and tinned beans. In its costing system, it has two cost objects, carrots and beans. The costing system measures the costs and revenues for each cost object. The costing system will also provide information about the cost per tin of carrots and the cost per tin of beans. These are cost units. 1 2 Cost object Carrots Beans Cost unit Production cost per tin of carrots Production cost per tin of beans Example 2 Another company manufactures a single product at two factories, one in the North of the country and one in the South of the country.
When production is less than 3,500 hours each month, only one supervisor is needed: when production is between 3,501 and 7,000 hours each month, two supervisors are needed. When output is over 7,000 hours each month, three supervisors are needed. These supervision costs are therefore fixed costs within a certain range of output, but go up or down in steps as the output level rises above or falls below certain levels. com for Q/As, Notes & Study Guides © EWP Chapter 3: Cost behaviour and cost estimation A cost behaviour graph for the supervision costs can be drawn as follows.
ACCA F2 Management Accounting: F2 (Acca Key Study Text) by Emile Woolf International