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Cost per unit

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA MA – FIA FMA › Cost per unit

  • This topic has 1 reply, 2 voices, and was last updated 3 months ago by John Moffat.
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    Posts
  • April 23, 2022 at 9:52 am #654321
    zainrajput
    • Topics: 7
    • Replies: 4
    • ☆

    The following data relate to a process

    Input

    1,000 units at a cost of $2,700

    Output

    860 units

    Normal loss

    10% of input

    No inventory is held

    What is the cost per unit of the process output?

    I calculated the cost per unit as 2.7 because whether the process is input or output the cost per unit is same, is that correct?

    April 24, 2022 at 6:31 pm #654359
    John Moffat
    Keymaster
    • Topics: 57
    • Replies: 49993
    • ☆☆☆☆☆

    Why are you attempting a question for which you do not have an answer? You should be using a Revision Kit from one of the ACCA Approved Publishers – they have answers and explanations!!

    You answer is not correct. The expected output is 1,000 – (10% x 1,000) = 900 units.

    Therefore the cost per unit is $2,700 / 900 = $3.

    This is all explained in detail in my free lectures on process costing. The lectures are a complete free course for Paper MA and cover everything needed to be able to pass the exam well.

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