2. The unit product cost of a high-volume product made in large batches
with automated equipment and few direct labor-hours will typically go
up under activity-based costing. Because of the low direct labor-hour
requirement for the product, the unit product cost under a traditional di-
rect labor-based costing system would be artificially low. Under an activ-
ity-based costing system, the product would be charged for its use of
automated equipment and for batch-level and product-level costs.
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