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Test your understanding 4

Cabal makes and sells two products, Plus and Doubleplus. The direct costs of production are $12 for one unit of Plus and $24 per unit of Doubleplus.

Information relating to annual production and sales is as follows:

PlusDoubleplus

Annual production and sales24,000 units24,000 units

Direct labour hours per unit1.01.5

Number of orders10140

Number of batches12240

Number of setups per batch13

Special parts per unit14

Information relating to production overhead costs is as follows:

Cost driverAnnual cost

Setup costsNumber of setups73,200

Special parts handlingNumber of special parts60,000

Other materials handlingNumber of batches63,000

Order handlingNumber of orders19,8000

Other overheads-216,000

Other overhead costs do not have an identifiable cost driver, and in an ABC system, these overheads would be recovered on a direct labour hours basis.

(a) Calculate the production cost per unit of Plus and of Doubleplus if the company uses traditional absorption costing and the overheads are recovered on a direct labour hours basis.

(b) Calculate the production costs per unit of Plus and of Doubleplus if the company uses ABC.