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An operation has a 90% learning curve and the first unit produced took 28 minutes. The labour cost is ?20 per hour. How much should the second unit cost?

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Syllabus (with weightage)
A. Cost Management 20%
B. Strategic Cost Management Tools and Techniques 50%
C. Strategic Cost Management - Application of Statistical Techniques in Business Decisions 30%

Related Test: CMA Intermediate Exam: Cost and Management Accounting


An operation has a 90% learning curve and the first unit produced took 28 minutes. The labour cost is ?20 per hour. How much should the second unit cost?






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