Absorption and variable costingForums › Ask ACCA Tutor Forums › Ask the Tutor ACCA MA – FIA FMA › Absorption and variable costingThis topic has 1 reply, 2 voices, and was last updated 7 years ago by John Moffat.Viewing 2 posts - 1 through 2 (of 2 total) AuthorPosts August 16, 2016 at 4:51 pm #333648 njivan28ParticipantTopics: 35Replies: 42☆☆The production overheads were budgeted on the Following cost-volume relationship: Units oF production 33000 23000 Cost-Dollars 279000 24900030 000 Units is the normal productionHow do you Find the Fixed absorption rate? August 17, 2016 at 5:52 am #333708 John MoffatKeymasterTopics: 56Replies: 53806☆☆☆☆☆You use the high low method to calculate the fixed overheads per period.Then you divide by the normal level of production to calculate the fixed overhead absorption rate.AuthorPostsViewing 2 posts - 1 through 2 (of 2 total)You must be logged in to reply to this topic.Log In Username: Password: Keep me signed in Log In