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Jola Publishing Co has decided to adopt ABC. Management has put together a list of steps.
Please put this list in the order it should be carried out.
1 Calculate the overhead cost per unit of CB and TJ
2 Calculate the absorption rate for each ‘cost driver’
3 Determine what causes the cost of each activity – the ‘cost driver’
4 Identify major activities within each department which create cost
5 Create a cost centre/cost pool for each activity – ‘the activity cost pool’
A.4, 5, 3, 2, 1.
B.5, 3, 2, 1, 4.
C.4, 2, 1, 3, 5.
D.4, 1, 2, 3, 5.
