ACCA Study Material
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ACCA Study Material
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🥳ACCA June 2026 Exam Pass Rate (%) 🚀
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ABC allocates each overhead based on the activity that caused it, resulting in a fair and accurate product cost. ✅ Result: Product B receives a higher share of overheads because it consumes more activ…
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Under Activity-Based Costing (ABC) Total Overheads │ ┌──────────────────┼──────────────────┐ ▼ ▼ ▼ Machine Setups Inspections Purchase Orders (Cost Pool) (Cost Pool) (Cost Pool) │ │ │ ▼ ▼ ▼ No. of Set…
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Since overheads are allocated only using machine hours, Product B does not receive enough overhead costs, even though it consumes more support activities. ❌ Result: Product B is undercosted, while Pro…
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Under Traditional Costing Total Overheads │ ▼ Machine Hours (Single Driver) ┌───────────────┴─────────┐ ▼ ▼ Product A Product B