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A1 Activity-Based Costing

Grade Level:
2
Subject:
F5 Performance Management
Topic:
Activity Based Costing
Objective:
1. Activity based costing

a) Identify appropriate cost drivers under ABC.[1]

b) Calculate costs per driver and per unit using ABC.[2]

c) Compare ABC and traditional methods of overhead absorption based on production units, labour hours or machine hours.[2]
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