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    CA 2 Additional Illustrations

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    Dayang Lal
    Cost Accounting and Control Lesson 2: Additional Illustrations

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    © All Rights Reserved
    Download as PPTX, PDF, TXT or read online from Scribd

    CA 2 Additional Illustrations

    Uploaded by

    Dayang Lal
    4 views7 pages
    Cost Accounting and Control Lesson 2: Additional Illustrations

    Original Title

    CA-2-Additional-illustrations

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    © © All Rights Reserved

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    Cost Accounting and Control Lesson 2: Additional Illustrations

    Copyright:

    © All Rights Reserved
    Download as PPTX, PDF, TXT or read online from Scribd
    Download as pptx, pdf, or txt
    4 views7 pages

    CA 2 Additional Illustrations

    Uploaded by

    Dayang Lal
    Cost Accounting and Control Lesson 2: Additional Illustrations

    Copyright:

    © All Rights Reserved
    Download as PPTX, PDF, TXT or read online from Scribd
    Download as pptx, pdf, or txt
    of 7

    COST SEGREGATION

    Additional illustrations
    High-low Method
    Month Machine Maintenance
    Hours cost
    January 7,200 P 450,000
    February 6,800 422,000
    March 7,000 440,000
    April 6,400 418,000
    Scattergraph Method

    E Company is analyzing the fixed and


    variable components of its material
    handling cost in relation to number of
    shipments received. The following data were
    taken from the historical records of the
    company:
    Months No. of shipments Materials handling costs
    (P)

    January 50 45,000
    February 60 52,000
    March 90 70,000
    April 70 55,000
    May 40 37,000
    June 60 58,000
    July 45 45,000
    August 55 54,000
    September 65 50,000
    October 80 60,000
    November 75 58,000
    December 70 60,000
    Least Square Method

    The accountant of F Co. is analyzing the


    relationship of its electricity costs and the
    number of batches produced. The following
    data are assembled for this purpose.
    Months No. of batches Electricity costs
    (P)
    January 1 22,000
    February 7 30,000
    March 5 25,000
    April 2 15,000
    May 3 21,000
    June 6 29,000
    July 8 36,000

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