2015年ACCA考试《F5业绩管理》辅导知识六
2015年ACCA考试中的重点内容，为了帮助大家全面复习ACCA考试，我们考吧（kao8.cc）特为考生们整理了以下辅导知识，希望考生们能够喜欢。
Test your understanding 4
Cabal makes and sells two products, Plus and Doubleplus. The direct costs of production are $12 for one unit of Plus and $24 per unit of Doubleplus.
Information relating to annual production and sales is as follows:
PlusDoubleplus
Annual production and sales24,000 units24,000 units
Direct labour hours per unit1.01.5
Number of orders10140
Number of batches12240
Number of setups per batch13
Special parts per unit14
Information relating to production overhead costs is as follows:
Cost driverAnnual cost
Setup costsNumber of setups73,200
Special parts handlingNumber of special parts60,000
Other materials handlingNumber of batches63,000
Order handlingNumber of orders19,8000
Other overheads-216,000
Other overhead costs do not have an identifiable cost driver, and in an ABC system, these overheads would be recovered on a direct labour hours basis.
(a) Calculate the production cost per unit of Plus and of Doubleplus if the company uses traditional absorption costing and the overheads are recovered on a direct labour hours basis.
(b) Calculate the production costs per unit of Plus and of Doubleplus if the company uses ABC.