- This topic has 9 replies, 3 voices, and was last updated 6 months ago by Cath.
- April 26, 2020 at 3:33 pm #569286anonymous570
Why does traditional Absorption costing tend to under-allocate overhead costs to low-volume products ? Thanks 🙂May 1, 2020 at 4:20 pm #569708CathModerator
Compared to the other questions… this one is less complex…
OK – overhead costing assumes more machine hours (or labour hours) or units means more overheads for that product type
Low volume product lines may not use many machine/ labour hours or have many units… but those product types might still be causing a good proportion of the overhead total costs – eg purchasing/ ordering/ storage costs etc.. but they dont receive a fair share of these because not many machine hours are used in their actual production.
Hope that explains..May 1, 2020 at 4:26 pm #569712anonymous570
Makes sense, thanks 🙂May 2, 2020 at 2:17 pm #569798CathModerator
My pleasure – Good luck for Monday examMay 4, 2020 at 5:40 pm #569965anonymous570
passed the exam ! Yipee 🙂May 9, 2020 at 5:42 pm #570431CathModerator
That is absolutely wonderful news – well done!! Delighted for you!! ?May 13, 2020 at 12:25 pm #570701sarasiw
Cheers! Done well!
May I ask ,does the computer white board too hard to manage, I mean with the time?
I am going to book my exam online, but a bit worried about white board as many of us haven’t used to such a tool specially when we are dealing time.
Really appreciate your feedback. Thanks!May 24, 2020 at 10:39 pm #571777CathModerator
Hi Sarasiw…. sorry to butt in but its the tutor -question forum… lots of discussion on this type of thing on the CIMA student board though (link below)
It is true that it is an extra struggle -especially for mathematical exams like P1 & F1 etc not to be able to note down rough workings with a pen & paper (due to the exams-at-home invigilation rules).
The practice whiteboard software is on the link below:
There are also some independent non-Pearson Vue centres which offer social distancing that are still operating for CIMA exams – when you book your exam via MyCIMA you should see a list of these (nearest distance first) I do advise you to call up to check before you travel too far though.
Anyway – hopefully thats helpful!
CathMay 25, 2020 at 12:15 pm #571806sarasiw
Thanks Cath.May 28, 2020 at 7:11 pm #572158CathModerator
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