3. The unit product cost of a high-volume product that requires little ma-
chine work but a lot of direct labor typically will decrease under activity-
based costing. Because of the high direct labor-hour requirement for the
product, the unit product cost under a traditional direct labor-based
costing system would be artificially high. The activity-based costing sys-
tem would shift some of the overhead costs that had been assigned to
this product to other products that are made in smaller volumes.
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