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Concepts · CA Intermediate/Cost & Management Accounting

Cost & Management Accounting

Ch 3 · Overheads — Absorption Costing

5 concept points · 4 formulas · 4 exam-critical points.

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Concept
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Chart Summary
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Formula Sheet
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Important Points

🧮 Formula sheet

  1. 1.Absorption Rate = Budgeted Overhead / Budgeted Base
  2. 2.Machine Hour Rate = Total Machine Overheads / Total Machine Hours
  3. 3.Under/Over absorption = Absorbed OH − Actual OH
  4. 4.Blanket Rate = Total Factory Overhead / Total Hours (single rate for all depts)

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