ACCA · Question 08 · Cost Accounting Techniques
Section A
SiliconForge, a tech hardware manufacturer, uses Activity-Based Costing (ABC). The total cost of the 'Quality Testing' cost pool is $120,000. The cost driver is the number of test runs. Product X requires 400 test runs, and Product Y requires 600 test runs. How much of the Quality Testing cost should be apportioned to Product X?
Answer options:
$60,000
$48,000
$72,000
$40,000
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