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Please be more specific in your question. What exactly do you want help with?
They are covered in my free lectures on ABC!
The lectures are a complete free course for Paper F5 and cover everything needed to be able to pass the exam well.
And have you watched the OpenTuition lectures and read the notes on this subject where this is explained?
https://opentuition.com/acca/f5/acca-f5-activity-based-costing-lecture-1-example-1a/
https://opentuition.com/acca/f5/acca-f5-activity-based-costing-lecture-2-example-1b/
https://opentuition.com/acca/f5/acca-f5-activity-based-costing-lecture-3-advantages-of-and-problems-with/ABC is fairly straightforward and logical technique:
– identify the major activities
– determine the cost driver of each activity
– calculate the total cost for each activity
– calculate an absorption rate for each cost driver
– calculate the total overhead cost for each product manufactured
– calculate the overhead cost per unit for each product
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