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Extra resources for CIMA Learning System Fundamentals of Management Accounting: New syllabus (CIMA Certificate Level 2008)
The depreciation of the quality testing machine is a direct cost of the quality control activity because it can be specifically attributed to this cost object. The cost of the samples destroyed during testing is a direct cost of the quality control activity because it can be specifically attributed to this cost object. The insurance of the factory is an indirect cost of the quality control activity because it cannot be specifically attributed to this cost object but must also be attributed to other activities undertaken in the factory.
Royalty costs and direct material costs are variable costs. 2 As activity increases within the relevant range, the total variable costs will increase and the total fixed cost will remain the same. The variable cost per unit will remain the same and the fixed cost per unit will decrease. 3 Total production cost ¼ (3,000 Â £2) + £4,000 ¼ £10,000. 5 The period fixed cost is £200. 7 (a) The wages paid to the cleaner who is sent to the client’s premises (b) The cost of carpet shampoo used by the cleaner (c) The salaries of Spotless Ltd’s accounts clerks (d) Rent of the premises where Spotless Ltd stores its cleaning materials and equipment (e) Travelling expenses paid to the cleaner to reach the client’s premises (f ) Advertising expenses incurred in attracting more clients to Spotless Ltd’s business Direct cost 4 Indirect cost 4 4 4 4 4 The direct costs are (a), (b) and (e) because they can be directly identified with the cost object under consideration (this particular client).
Do we mean the direct cost, the marginal cost, the full cost or some other measure of cost? When we consider the full cost in this example there is a profit of £10 on this particular cost unit if it is sold for £50. This is referred to as a profit margin on sales of 20 per cent (10=50) and a profit mark-up on full cost of 25 per cent (10=40). These are the ‘strictly correct’ definitions of margin and mark-up. However, in practice, the two terms tend to be used interchangeably. The important thing in an assessment question is that you should establish whether profit is to be calculated as a percentage of cost, or as a percentage of selling price.