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marginal costing

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA MA – FIA FMA › marginal costing

  • This topic has 3 replies, 2 voices, and was last updated 10 years ago by John Moffat.
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  • December 3, 2014 at 10:36 pm #217111
    winters
    Member
    • Topics: 14
    • Replies: 6
    • ☆

    Sir if we are r making marginal costing account so how will we calculate our material cost per unit? Given that sales =15,000 units , production=10,000units and Material cost=£50,000.

    December 4, 2014 at 10:31 am #217244
    John Moffat
    Keymaster
    • Topics: 57
    • Replies: 54665
    • ☆☆☆☆☆

    You divide the total by the production. $50,000 / 10,000 = $5.

    December 4, 2014 at 12:48 pm #217313
    winters
    Member
    • Topics: 14
    • Replies: 6
    • ☆

    Sir can u please explain the reason behind this? Because we calculate cost of sales but the way u have told it included cost of production and not some part sales.

    December 4, 2014 at 3:23 pm #217397
    John Moffat
    Keymaster
    • Topics: 57
    • Replies: 54665
    • ☆☆☆☆☆

    But how else would you calculate it? 🙂

    You have not said anything about inventories – obviously there must have been inventories at the start of the period, and the inventories will have fallen.

    The cost per unit for this period is the cost for this period divided by the production for this period.

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