CFOS/Unit Costs/Exercise 5.3

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Exercise 5.3

Calculating Unit Costs using the Activity-Based Costing approach
An ODL institution in Southern Africa offers five different courses for adults and out-of-school youth. An Activity-Based Costing exercise was carried out to determine the unit costs of providing services at Level 3 in a hierarchical taxonomy of cost objects. The table below shows the costs attached to the various courses, as well as Full-Time Equivalent student enrolments, subject enrolments, and examination subject passes.



Using the information provided, calculate the following unit costs for each course: You can copy the above table onto a blank piece of paper or print out a copy. Insert your answers in the blank cells of the table.
 * per full-time equivalent student,
 * per subject enrolment,
 * per examination subject pass.

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