ACCA考试回顾，《F2管理会计》讲义辅导(11)

ACCA考试回顾，《F2管理会计》讲义辅导(11)

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3.3 Analysis of costs into fixed and variable elements:

High-low method

Step 1 – select the highest and lowest activity levels, and their associated costs

Step 2 – find the variable cost per unit

Step 3 – find the fixed cost by substitution, using either the high or low activity level.

Example 1:

Using high-low method to calculate the fixed and variable elements of the following costs:

Month Units produced Costs （$）

July 340 2,260

August 300 2,160

September 380 2,320

October 420 2,400

November 400 2,300

December 360 2,266

Solution:

Step 1- Select the highest and lowest activity levels, and their associated costs

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Month Units produced Cost （$）

Lowest activity level: 12750 83585- 4700

Variable cost = （83585-4700 – 73950）/ （15100- 12750） = $2.1/unit

Fixed cost exceeds 14500 units = 83585 - $2.1 x 15100 = $51,875

Total cost for 14500 units = $51,875 + $2.1 x 14500 units = $82,325

High –low method with changes in the variable cost per unit

D. Administrative overheads

A company employs four supervisors to oversee the factory production of all its products. How would the salaries paid to these supervisors be classified?

A. As a direct labour cost

B. As a direct production expense

C. As a production overhead

D. As an administration overhead

Solution:

The supervisors are engaged in the production activity, therefore option D can be eliminated. They supervise the production of all products, therefore their salaries are indirect costs because they cannot be specifically identified with a cost unit. This eliminates options A and B. The salaries are indirect production overhead costs, therefore option C is correct.

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