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Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA APM Exams › Robust laptops Dec 10

  • This topic has 1 reply, 2 voices, and was last updated 8 years ago by Ken Garrett.
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  • March 2, 2017 at 3:03 pm #375132
    nishc60
    Member
    • Topics: 5
    • Replies: 7
    • ☆

    Hi,
    Could someone please help me and let me know for the ABC calc – administration of production working how is the no. Of driver units 71,400? I’m so confused.
    Thanks
    Nisha

    March 2, 2017 at 5:22 pm #375164
    Ken Garrett
    Keymaster
    • Topics: 10
    • Replies: 10594
    • ☆☆☆☆☆

    Admin is absorbed is absorbed as a general overhead. There are 3 labour hours per unit (last line of the question). The volume of units for September is 23,800 (first line of the Data for the year ended 30 September 2010).

    Therefore, production hours = 3 x 23,800 = 71,400 and the admin overhead of $2,537,000 is divided over these hours to give an absorption rate of $35.53/hour. For the 16 units ordered the admin overhead absorbed will be 3 x 16 x 35.53 = $1,706

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