CFOS/Unit Costs/Exercise 5.1 - Sample Answers
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Exercise 5.1 - Answer Sheet
Backflush Costing
| 2000/01 | 2001/02 | 2002/03 | 2003/04 | 2004/05 | |
|---|---|---|---|---|---|
| Total Costs (US$) | 1,986,700 | 2,132,200 | 2,568,900 | 2,587,300 | 2,604,100 |
| Subject-Courses Delivered | 2,312 | 2,428 | 2,633 | 2,576 | 2,498 |
| Cost per Subject-Course Delivered | US$ 859 | US$ 878 | US$ 976 | US$ 1,004 | US$ 1,042 |
| Subject-Courses Passed | 1,891 | 1,944 | 2,103 | 2,138 | 1,987 |
| Number of ‘Graduates’ | 236 | 243 | 263 | 267 | 248 |
| Cost per ‘Graduate’ | US$ 8,405 | US$ 8,774 | US$ 9,772 | US$ 9,681 | US$ 10,485 |
| Change from Previous Year: | |||||
| Total Cost | 7% | 20% | 1% | 1% | |
| Cost per Subject-Course Delivered | 2% | 11% | 3% | 4% | |
| Cost per 'Graduate' | 4% | 11% | -1% | 8% |
