Can you remember?
 What is the denominator level of activity?
o The estimated production capacity used to allocate fixed costs per
unit
 Sales revenue is based on what volume measure?
o Units sold
 Production costs are based on what volume measure?
o Units produced
 What is the UAC and what is it used for?
o Unit absorption cost - value opening and closing inventory
Tips
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Put all workings down
Set up a table to capture cash receipts and cash payments