CAPE Accounting Unit 2 · 2017 · Paper 2 · Question 2(a)(i)

Peyton Manufacturing provided estimated overhead costs and activity driver levels (setup, maintenance, inspection) for the next financial year, along with direct costs and driver usage for job XYZ (600 units). Overheads are currently applied using direct labour hours (capacity of 100 000 direct labour hours).

Name and describe ONE costing system, other than activity-based costing, which may be used to cost job XYZ.

This question uses a figure or table from the paper — you'll see it when you practise.