By Kaplan Publishing UK
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Additional resources for ACCA F2 Management Accounting Essential text
B) Find the total fixed cost. (c) Estimate the total cost if output is 350 units. (d) Estimate the total cost if output is 600 units. Expandable text Test your understanding 6 The total costs incurred at various output levels in a factory have been measured as follows: Output (units) 26 30 33 44 48 50 Total cost ($) 6,566 6,510 6,800 6,985 7,380 7,310 Required: Using the high/low method, analyse the total cost into fixed and variable components. they are stepped fixed costs). • The high/low method can still be used to estimate fixed andvariable costs.
It is the weighted average of a probability distribution. • The formula for an expected value is as follows. Expected value (EV) = ∑px Where: ∑ = ‘sum of’ p = probability of the outcome occurring x = the outcome 42 • Expected values are used in simple decisionmaking situations in order to decide the best course of action for a company. It is assumed that the past is a good indicator of the future. an expected loss) the project should be rejected. KAPLAN PUBLISHING chapter 3 • If deciding between projects which all have positive EVs then the project with the highest expected value should be chosen.
Cost units A cost unit is a unit of product or service in relation to which costs are ascertained. Examples of cost units: • • • a room (in a hotel) a litre of paint (paint manufacturers) inpatient (in a hospital). Cost centres A cost centre is a production or service location, function, activity or item of equipment for which costs can be ascertained. Examples of cost centres: • • • • a department a machine a project a ward (in a hospital). Cost cards The following costs are brought together and recorded on a cost card: • • • • • • • direct materials direct labour direct expenses prime cost (total direct costs) variable production overheads fixed production overheads nonproduction overheads.
ACCA F2 Management Accounting Essential text by Kaplan Publishing UK