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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.

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ACCA F2 Management Accounting Essential text by Kaplan Publishing UK 


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