Management Accounting, Cost Accounting related questions AAT Level 3

Hello Everyone!

I do have those two Management Accounting: Costing related questions I really hope you could answer me. If you would try to answer at least one of them would be great.

Allocation and Re- apportion of overheads
1. Will at year end all „actual“ non production costs that are coded against a non production cost centre be reclassified against production cost centres or only „planned/ budgeted costs? Does this mean all non operational responsibility centres will be empty at year end?

Unit Costing vs Total Cost Statement
2. Are the Total Costs from the „Total Cost Statement“ the same (=) the Total cost of production in „Unit Costing“ ? If yes how would I be able in real life to know about which costs we are talking about as the Production Costs in „Total cost statement are lower than the total cost of production in „Unit costing“

I would really appreciate a response and hope you can help me answering those few questions as I unfortunately do not know who else to ask. Also I believe that it would really help me understanding the basic but bigger picture.

Kind regards

Martin