ACCA知识点：分步固定成本法

ACCA知识点：分步固定成本法
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The High-low Method With Stepped Fixed Costs
Example:
The following data relate to the overhead expenditure of contract cleaners(for industrial cleaning) at two activity levels.
Square metres cleaned 12,750 15,100
Overheads $73,950 $83,585
When more than 14,000 square metres are industrially cleaned,there will be a step up in fixed costs of $4,700.
Required
Calculate the estimated total cost if 14,500 square metres are to be industrially cleaned.
Solution
Before we can compare high output costs with low output costs in the normal way,we must eliminate the part of the high output costs that are due to the step up in fixed costs:
Total cost for 15,100 without step up in fixed costs＝$83,585－$4,700＝$78,885 We can now proceed in the normal way using the revised cost above.
Units $
High output 15,100 Total cost 78,885
Low output 12,750 Total cost 73,950
2,350 4,935
Variable cost＝$4,935/2,350＝$2.10 per square metre
Before we can calculate the total cost for 14,500 square metres we need to find the fixed costs.As the fixed costs for 14,500 square metres will include the step up of $5,000,we can use the activity level of 15,100 square metres for the fixed cost calculation:
$
Total cost(15,100 square metres)(includes the step up in fixed coss) 83,585
Total variable costs(15,100×$2.10) 31,710
Total fixed costs 51,875
Estimated overhead expenditure if 14,500 square metres are to be industrially cleaned:
$
Fixed costs 51,875
Variable costs(14,500×$2.10) 30,450
82,325
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