PM syllabus

ABC Cost drivers 9 / 13

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Cost Drivers

These should be appropriate for the overhead 

(eg Machine repairs is probably caused by machine hours)

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Cost Drivers

These should be appropriate for the overhead 

(eg Machine repairs is probably caused by machine hours)

Page 1
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Cost per Driver

is calculated as TOTAL overhead / TOTAL driver

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Cost per Driver

is calculated as TOTAL overhead / TOTAL driver

Page 2

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