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Illustration 1 – ABC

A company manufactures two products, X and Y. The company uses absorption costing and fixed production costs and absorbed into production costs on a direct labour hour basis.

The budgeted information for the next financial year is as follows:

Product XProduct YTotal

Production and sales2,000 units5,000 units

Direct labour hours per unit32

Budgeted direct labour hours6,00010,00016,000

Fixed production costs$48,000

Absorption rate per direct labour hour

Fixed overheads absorbed$18,000$30,000

Using ABC

A review of the incidence of costs has established that the number of setups is the driver of the fixed production costs. Using ABC the fixed production costs would be allocated as follows:

No. of setups per 1,000 units81.6

Budgeted setups16824

Cost per setup$2,000

Fixed overheads allocated$32,000$16,000

This difference in costing could have significant implications for pricing, especially if a cost-based approach is used for profit calculation. These, and other implications are discussed in more detail below.

Activity-based costing could provide much more meaningful information about product costs and profits when:

§ indirect costs are high relative to direct costs

§ products or services are complex

§ products or services are tailored to customer specifications

§ some products are sold in large numbers and others in small numbers.