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1.5 Comparing costs per driver and per unit using traditional methods and ABC

Traditional absorption costing charges overhead costs to products (or services) in an arbitrary way.

The assumption that overhead expenditure is related to direct labour hours or machine hours in the production departments is no longer realistic for the vast majority of companies.

This will lead to very different values of overheads absorbed per unit.

Illustration 3 – ABC

A manufacturing business produces two products, X and Y. The products are manufactured in batches. The batches differ slightly, in that different designs are used for each product, and each batch is for one particular design of a product.

Production data for a given period are as follows:

Product XProduct Y

Number of units produced2,0006,000

Production time1,000 hours1,500 hours

Number of batches53

Overhead costs relating to setting up the machinery for each batch run and getting the raw materials ready totalled $40,000.

This information suggests three different ways of apportioning costs:

Basis / driverUnitProduction hoursBatches

Driver volume8,0002,5008

OAR$5 per unit$16 per hour%5,000 per batch

Overheads to X2,000×5=$10,0001,000×16=$16,0005×5,000=25,000

Overheads to Y6,000×5=$30,0001,500×16=$24,0003×5,000=15,000

The selection of the cost driver can therefore make a significant difference.