• Skip to primary navigation
  • Skip to main content
  • Skip to primary sidebar
Free ACCA & CIMA online courses from OpenTuition

Free ACCA & CIMA online courses from OpenTuition

Free Notes, Lectures, Tests and Forums for ACCA and CIMA exams

  • ACCA
  • CIMA
  • FIA
  • OBU
  • Books
  • Forums
  • Ask AI
  • Search
  • Register
  • Login
  • ACCA Forums
  • Ask ACCA Tutor
  • CIMA Forums
  • Ask CIMA Tutor
  • FIA
  • OBU
  • Buy/Sell Books
  • All Forums
  • Latest Topics

June 2025 ACCA Exams

How was your exam? Comments & Instant poll >>

20% off ACCA & CIMA Books

OpenTuition recommends the new interactive BPP books for September 2025 exams.
Get your discount code >>

IAS 2

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA FR Exams › IAS 2

  • This topic has 1 reply, 2 voices, and was last updated 3 years ago by P2-D2.
Viewing 2 posts - 1 through 2 (of 2 total)
  • Author
    Posts
  • July 17, 2021 at 6:34 am #627996
    trainee1
    Participant
    • Topics: 57
    • Replies: 30
    • ☆☆

    Dear Tutor,
    Hope you are fine and thank you for your lectures.

    Regarding IAS 2, in example 2 of chapter 10, in order to calculate the overhead we used :

    Actual overhead/budgeted unit. (please correct me if I am wrong!)

    Now my question is that in your question both actual and budgeted overhead were the same. what will be the answer if the actual and budgeted unit were the same, but actual and budgeted overhead were not the same. I mean for example suppose we have:

    Budgeted unit : 1000
    Budgeted Overhead : 1000

    Actual unit : 1000
    Actual overhead: 1200

    In this example the overhead would be:

    1200/1000 = 1.2 per unit
    Or
    1000/1000 = 1 per unit

    ?

    Thank you very much

    July 17, 2021 at 8:39 pm #628099
    P2-D2
    Keymaster
    • Topics: 4
    • Replies: 7163
    • ☆☆☆☆☆

    Hi,

    We always use the budgeted figure to calculate the cost per unit for the fixed overheads.

    Glad you’ve been enjoying the lectures.

    Thanks

  • Author
    Posts
Viewing 2 posts - 1 through 2 (of 2 total)
  • You must be logged in to reply to this topic.
Log In

Primary Sidebar

Donate
If you have benefited from our materials, please donate

ACCA News:

ACCA My Exam Performance for non-variant

Applied Skills exams is available NOW

ACCA Options:  “Read the Mind of the Marker” articles

Subscribe to ACCA’s Student Accountant Direct

ACCA CBE 2025 Exams

How was your exam, and what was the exam result?

BT CBE exam was.. | MA CBE exam was..
FA CBE exam was.. | LW CBE exam was..

Donate

If you have benefited from OpenTuition please donate.

PQ Magazine

Latest Comments

  • mm3677 on IAS 16 Accounting for a revaluation – CIMA F1 Financial Reporting
  • Anastesia123 on MA Chapter 1 Questions Accounting for Management
  • John Moffat on MA Chapter 26 Questions Variance Analysis
  • acowtant on Changes in group structure – examples – ACCA SBR lectures
  • Samantha96 on The Statement of Financial Position and Income Statement (part a) – ACCA Financial Accounting (FA) lectures

Copyright © 2025 · Support · Contact · Advertising · OpenLicense · About · Sitemap · Comments · Log in