MGT212 Cost and Management Accounting

Cost and Management AccountingTU Board 2081

(a) A company produces two products: A and B. Both products are produced on the same equipment and use similar processes. The information for output and the cost of activities are given below:…

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(a) A company produces two products: A and B. Both products are produced on the same equipment and use similar processes. The information for output and the cost of activities are given below: Product AProduct BOutput in units10,00012,000Machine hour used12,00015,000No. of Purchased Order5060No. of Set-Ups46 The indirect cost of the different activities are as follows: Volume related cost: 68,000 Purchase related cost: 55,000 Set up related cost: 30,000 Required: Cost per unit under activity-based costing method. [5] (b) What is job order costing? Why is it needed? [2+3]

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