My question is on target costing example 2, where we have $30 as target cost p.u. The estimated actual cost= $34. So I don’t know you got that. Thank you
In example 2 in the course notes you are not able to calculate the actual cost because there is no information given.
In the lecture I am simply trying to explain that if the actual cost does turn out to be more than target cost then we need to find ways of reducing the actual cost to below the target.