Note that the cost allocated to it with the unit with higher t he cost allocated with ABC system is 132 percent then the cost allocated with the traditional allocationed system.
Discrepancies the traditional allocation system(S1.564 75)! ods in cost assignments between traditional and activity-based costing m uncommon. are consumed by ow-volume products or systems that significant resource some reasons for this conclusion are shown and complex production opera in Exhibit 4.1(p. l 18). have sho