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Spreading costs over cost centres on a fair basis

Absorption
B. Allocation
C. Apportionment

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The absorption rate has been calculated as $5.50 per unit, based on estimated production of 11,500 units. Actual production is 11,250 units and actual overheads are $63,250. What is the under or over absorption?

A. $1,375 under absorption
B. $1,375 over absorption
C. $550 under absorption
D. $550 over absorption

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Which point on the graph shows the break-even point?

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Which of the following statements about the difference in inventory value between absorption costing and marginal costing is true?

A. Inventory value is higher with absorption costing
B. Absorption costing includes all the costs of production
C. Absorption costing values inventory at the total variable cost
D. Marginal costing includes an element of fixed costs

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Which TWO of the following are features of manufacturing that would result in an organisation choosing a process costing approach?

A. Units of production are easily identifiable
B. Production is continuous
C. It may produce more than one product or a by-product
D. Products are made to individual customer specifications

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Spreading costs over cost centres on a fair basis

Absorption B. Allocation C. Apportionment

The absorption rate has been calculated as $5.50 per unit, based on estimated production of 11,500 units. Actual production is 11,250 units and actual overheads are $63,250. What is the under or over absorption?

Which point on the graph shows the break-even point?

Which of the following statements about the difference in inventory value between absorption costing and marginal costing is true?

Which TWO of the following are features of manufacturing that would result in an organisation choosing a process costing approach?

Absorption
B. Allocation
C. Apportionment