Present a fairer valuation of the product cost per unit

Assignment Help Managerial Accounting
Reference no: EM131043338 , Length: word count:1500

Assignment Question: The following budgeted information relates to ABC Ltd for the forthcoming period:

 

Product X

Product Y

Product Z

Sales and production (units)

50,000 units

40,000 units

30,000 units

Selling price (per unit)

$45

$95

$73

Prime cost (per unit)

$32

$84

$65

 

 

Hours

Hours

Hours

Machine department (machine hours per unit)

2

5

4

Assembly department (direct labour hours per unit)

7

3

2

Overheads allocated and apportioned to production departments (including service cost centre costs) were to be recovered in product costs as follows:

1. Machine department at $3.50 per machine hour,

2. Assembly department at $1.20 per direct labour hour.

The management ascertains that the above overheads could be reanalysed into 'cost pools' as follows:

Cost pool

 

Cost driver

Quantity for the period

Machining services

$357,000

Machine hours

420,000

Assembly services

$318,000

Direct labour hours

530,000

Set-up costs

$30,000

Set-ups

530

Order processing

$156,000

Customer orders

32,000

Purchasing

$84,000

Supplier orders

11,200

Total

$945,000

 

 

The management has also provided you with the following estimates for the period:

 

Product X

Product Y

Product Z

Number of set-ups

120

200

210

Customer orders

8,000

8,000

16,000

Suppliers' orders

3,000

4,000

4,200

Requirements: You are to provide a report of not more than 1,500 words (on written part only excluding numerical information) that includes the income statements using both conventional absorption costing and activity-based costing and comment on why certain costing method is considered to present a fairer valuation of the product cost per unit.

Verified Expert

This report practically demonstrates the manner in which the Activity Based Costing method is better than the traditional Absorption Costing method. It highlights the advantages of using ABC method in terms of its detailed identification and allocation of various cost drivers to their respective cost pools thereby making it a more realistic, authentic and practical method. This report is presented in MS Word Format.

Reference no: EM131043338

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