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Extra resources for ACCA F2 Management Accounting: F2 (Acca Key Study Text)

Example text

Calculate the total variable costs at this activity level. Step 4 The difference between the total cost at this activity level and the total variable cost at this activity level is the fixed cost. Substitute in the ‘low’ equation Total cost of (low volume of activity) Variable cost of (low volume of activity) Therefore fixed costs per period of time Cost $ TCb V TCb - V You now have an estimate of the variable cost per unit and the total fixed costs. The high/low method is a simple but important technique that you need to understand.

2) Steps 3 and 4: Calculate fixed costs (above 7,500 units) Substitute in the ‘high’ equation Total cost of 11,000 units Variable cost of 11,000 units (× $12 per unit) Therefore fixed costs (above 7,500 units) Cost $ 276,000 132,000 144,000 (3) Calculate fixed costs at activity levels below 7,500 units Fixed costs increase by 20% above 7,500 units. Fixed costs above 7,500 units are therefore 120% of fixed costs below 7,500 units. Fixed costs below 7,500 units are therefore: $144,000 × (11/120) = $120,000.

50) Estimated total costs Cost $ 150,000 144,000 22,000 316,000 The change in unit variable cost is given as a percentage amount When the change in the variable cost per unit is given as a percentage amount, a similar method is needed as for fixed costs. A third ‘in between’ estimate of costs should be used, and the variable cost per unit will be the same for: „ the ‘in between’ activity level and „ either the ‘high’ or the ‘low’ activity level. com for Q/As, Notes & Study Guides 57 Paper F2: Management Accounting High/low analysis should be applied to the two costs and activity levels for which unit variable costs are the same, to obtain an estimate for the variable cost per unit and the total fixed costs at these activity levels.

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