थीमेंस कंपनी गतिविधि-आधारित लागत निर्धारण (Activity-Based Costing) का उपयोग करती है। अगले वर्ष के लिए बजट वितरण लागत इस प्रकार है: परिवहन लागत: $2,631,200 ऑर्डर प्रोसेसिंग: $1,573,000 कुल वितरण लागत: $4,204,200 यह अनुमान लगाया गया है कि अगले वर्ष 325,000 ऑर्डर प्रोसेस किए जाएंगे और डिलीवरी वाहन 1,495,000 किमी की यात्रा करेंगे। एक ग्राहक ने संकेत दिया है कि अगले वर्ष 138 ऑर्डर दिए जाएंगे, जिनमें से प्रत्येक को औसतन 122 किमी की यात्रा की आवश्यकता होगी। इस ग्राहक के लिए वितरण लागत (निकटतम $ तक) क्या है?

A manufacturing firm employs Activity-Based Costing (ABC) with five activity levels. Total overheads are ₹10,50,000. Costs for four levels are: 1. Unit-level activity: ₹3,20,0002. Batch-level activity: ₹1,80,0003. Product-level activity: ₹2,10,0004. Customer-level activity: ₹95,000 Calculate the cost of the fifth level, organization-sustaining activities.

Which THREE of the following statements about activity-based costing (ABC) and traditional costing systems (absorption costing and marginal costing) are correct? A. No over-absorption or under-absorption of overheads can occur under ABC B. ABC is useful for businesses which have high overheads in their cost structure C. ABC is not suitable for use in businesses that provide services D. Marginal costing understates the true cost of a product when compared to ABC E. ABC is better than absorption costing in understanding what causes costs to be incurred F. Both ABC and marginal costing treat all fixed costs as product costs