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  • ABC Costing Performance Management

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    Michidmaa Munkhbayr
    4 views2 pages
    The document shows an ABC costing analysis for a company with four cost pools: product set-ups, product testing, supply and storage, and customer order and delivery. It lists the costs, cost drivers, number of drivers, and recovery rates for each pool. It then provides total costs, markup, selling price, units produced, and selling price per unit to calculate an overall recovery rate using ABC costing.

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    ABC costing performance management

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    The document shows an ABC costing analysis for a company with four cost pools: product set-ups, product testing, supply and storage, and customer order and delivery. It lists the costs, cost drivers, number of drivers, and recovery rates for each pool. It then provides total costs, markup, selling price, units produced, and selling price per unit to calculate an overall recovery rate using ABC costing.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    4 views2 pages

    ABC Costing Performance Management

    Uploaded by

    Michidmaa Munkhbayr
    The document shows an ABC costing analysis for a company with four cost pools: product set-ups, product testing, supply and storage, and customer order and delivery. It lists the costs, cost drivers, number of drivers, and recovery rates for each pool. It then provides total costs, markup, selling price, units produced, and selling price per unit to calculate an overall recovery rate using ABC costing.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    of 2

    a)

    cost pool cost $ cost driver number of drivers abc recovery rate

    prod set-ups 105000 set-ups 300 350


    product testing 300000 tests 1500 200
    supply and storage 25000 component order 500 50
    customer order and delivery 112500 customer orders 1000 112.5

    b)

    component cost 9000


    direct labour 11700
    general fixed Ohs 4500
    production set-up 3500
    product testing 8000
    component order 500
    customer order 18000
    total cost 55200
    markup 40% 22080
    selling price 77280
    total units 9000
    selling price per unit 8.5866666667
    abc recovery rate

    per set-up
    per test
    per order
    per order

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