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Absorption and marginal Costing, break even analysis

Forums › ACCA Forums › General ACCA Forums › Absorption and marginal Costing, break even analysis

  • This topic has 1 reply, 2 voices, and was last updated 2 years ago by Kim Smith.
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  • December 19, 2020 at 10:00 am #600299
    JanaVojtiskova
    Member
    • Topics: 1
    • Replies: 0
    • ☆

    euro/per unit
    selling price 45
    direct material 11
    direct labour 8

    production overheads
    variable 4
    fixed 3

    selling overheads
    variable 5
    fixed 2

    administrative overheads
    fixed 3

    Fixed overhead cost per unit are based on normal annual activity of 96 000 units. These are expected to be incurred at a constant rate throughout the year.

    January in units February in units
    Sales 7000 8750
    Production 8500 7750

    No stocks held on 1. 1. 2018

    a) Absorption and marginal costing for both months?

    b) Based upon Marginal costing calculate:
    annual break even sales value ?
    activity level in units which will yield in annual profit of 122 800 euro?

    December 19, 2020 at 12:11 pm #600307
    Kim Smith
    Keymaster
    • Topics: 100
    • Replies: 6793
    • ☆☆☆☆☆

    See Chapter 8 of our PM notes which can be downloaded from this page https://opentuition.com/acca/pm – you will also find the relevant lectures here https://opentuition.com/acca/pm/acca-performance-management-pm-lectures

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