Page 71 - UNISA Manac Cost Course Slides Part 1
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TEST 3 - COSTING
ABC – example 1
Cost allocation:
Product A = R31.82 per hour x 1 100 hours = R35 000
Product B = R31.82 per hour x 220 hours = R7 000
Cost per unit:
Product A = R35 000 / 550 units = R63.64 per unit
Product B = R7 000 / 110 units = R63.64 per unit
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