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ACCA考试《F5业绩管理》复习笔记六(1)

2013-01-25 

  Illustration 1 – ABC

  A company manufactures two products, X and Y. The company uses absorption costing and fixed production costs and absorbed into production costs on a direct labour hour basis.

  The budgeted information for the next financial year is as follows:

  Product XProduct YTotal

  Production and sales2,000 units5,000 units

  Direct labour hours per unit32

  Budgeted direct labour hours6,00010,00016,000

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