[Arora]

Yes Open-tuition notes are best.If u need more notes u can use kaplan too..

[Arora]

ok thnx a lot

[Arora]

now i understood.thankyou very much for your help.

[Arora]

high/low method with changes in the variable cost per unit,for example:2003
output total cost
26 6566
30 6510
33 6800
44 6985
48 7380
50 7310
when output is 80 units or more,another factory unit must be rented and fixed costs therefore increase by 100%. Variable cost per unit is forecast to rise by 10% in 2004. Explain me pls.

[Arora]

idletime means: Idle hours are not productive there are costs by machine breakdown,lack of material availability,power failure etc……Idle hours are not good for the company,therefore company always try to reduce the number of idle hours.In calculating individual efficiency variance idle hours should be deducted from total hours worked in order to derive active hours.(Standard costing)

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