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Hello sir,
My fist question is what is the cost pool ( in example1 from the lecture notes , is the cost pool 90000 setups costs , 30000 receiving , despatch 15000, machining 55000 ? )
Another question do we include the fixed overhead costs in our cost card ? Either in Absorption costing or ABC costing and how we calculate it ? Is it based on production /labour /machine hours ?
Last question all units in the cost card are only the budgeted units not the actual production?
Thanks
HalaI specifically answer all these questions in my free lecture on this chapter, and you cannot expect me to type out my lectures here 🙂
It is completely pointless to use the lecture notes without watching the lectures. They are lecture notes and it is in the lectures that I work through the examples and explain and expand on the notes.
This exam is harder than most university exams and so if you are not watching the free lectures for whatever reason you must buy a Study Text from one of the ACCA approved publishers and study from there.
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