CIMA BA2 - The Management Accountant’s Profit Statement - Absorption Costing
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- Опубліковано 23 сер 2024
- CIMA BA2 - The Management Accountant’s Profit Statement - Absorption Costing
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Your videos are very helpful and clear. Thank you! Everything is so much easier to understand.
Much appreciated!!
Doesn't the ending inventory of January include fixed overheads of $2/unit? Why don't we also consider this when adjusting in February?
Because the total production for January is made with the fixed cost of 20k.
@@yoosufsheriff6166 should not we recalculate it by using fix cost 20K for production of 11.000 Units?
@@irena3660 I'll look into this and reply back to u ASAP🙌🏼
When a budget is under absorbed with a particular cost, shouldn't that cost be added but you have subtracted it instead. But thanks for your videos.
Under absorbed is, actual OH are higher than absorbed OH. What the lecturer in this video has done for simplicity is started out with the gross profit rather than making a cost card. When he found out that FC is under absorbed he substracted it from the gross profit. Sorry for being an year late😂.