Hello sir, Can we be tested on apportionment of o/h and further reapportionment using direct and reciprocal method which we had in MA? OR will we be tested only on ABC?
In theory the exam can test on anything from Paper MA. However it never does test the apportionment of overheads.
What is does test is ABC and the conventional absorption of overheads (either per labour hour or par machine hour) as I explain in my free lectures on ABC.