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Absorption Costing-Over/Under absorption

Forums › ACCA Forums › ACCA MA Management Accounting Forums › Absorption Costing-Over/Under absorption

  • This topic has 1 reply, 2 voices, and was last updated 8 years ago by secondstar.
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  • May 13, 2017 at 12:19 pm #386069
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    • Topics: 11
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    When calculating the over/under absorption given… the overhead absorption rate, fixed production units and fixed non-production units. Is the fixed non-production units included in computing for the overhead absorbed?

    May 13, 2017 at 7:38 pm #386109
    secondstar
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    • Topics: 16
    • Replies: 220
    • ☆☆☆

    Generally, it is not. Non-production overheads are not directly affected by changes in Inventory levels, it is production overheads that are directly affected.
    You must focus on the information given in the question, and calculate your answer accordingly. Whatever the question gives details, read it very carefully, and then attempt to answer.

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