Chapter 2: Calculating unit costs (Part 1)

Materials, labour and overhead cost per unit; inventory valuation methods; labour cost calculations; allocation, apportionment and absorption of overheads.

ICAB: 1. Costing and pricing (20%)  |  ACCA MA: MA Section A: materials, labour and overhead costs  |  ICAEW Management Information: Area 1: costing - calculating unit costs

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