### Cambrige AS and A Level Accounting Notes (9706)/ ZIMSEC  Advanced Accounting Level Notes: Absorption of Overheads: One Product Worked Example

#### NB

• This is a straight forward example there is no need for an overhead analysis sheet here
• Under Absorption Costing each unit of production has to “absorb” its portion of fixed costs
• Since there is only one product and one department we can simply divide the total overheads by the number of units we expect to produce
• $\dfrac{\text{700 000}}{\text{50 000}}$

To access more topics go the ZIMSEC Advanced Level Accounting page

To access more topics go to the Cambridge AS/A level page

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