2012年ACCA考试辅导：Paper1.2考官谈备考6

　　Relevant to: Paper 1.2

　　Section B

　　Question 5

　　This was an 8 mark question about absorption costing techniques. Part (a) was very straightforward and involved the calculation of two absorption rates. This was well answered by the vast majority of candidates. Common errors included:

　　Showing the answers as simply two values rather than as rates per machine hour or per direct labour hour, as appropriate.

　　Showing the rates as being ’per unit’.

　　Part (b) required candidates to use the rates calculated in part (a) to build up the total production cost of one unit. This was not answered well by many candidates. Previous examination questions had shown that candidates are quite good at calculating absorption rates but weak in applying them. This view was confirmed again by this time. Common errors included:

　　Failure to appreciate that the prime cost of the product given in the question went into the build-up of the total cost without adjustment.

　　Ignoring the overhead costs in cost centre W in the build-up of total cost.

　　Incorrectly calculating the amount of absorption where there was an hourly rate but the amount of time the product took to manufacture in cost centre T was less than an hour.

　　Failure to show a total production cost figure for one unit, as required.

　　Part (c) - the written part of this question for three marks - required an explanation of why service cost centre costs need to be reapportioned to production cost centres and an identification of which method of reapportionment fully recognises the work that service cost centres do for each other. Most candidates were able to identify the correct method of reapportionment although some referred to absorption methods rather than apportionment methods. The explanation as to why the reapportionment was necessary was often very vague. Answers were often quite long and often missed the key points.