The following statements have been made about Enterprise Resource Planning Systems
(ERPS):

(1) ERPS integrates the data from all operations within the organisation into one single
system.
(2) ERPS includes decision support features to assist management with decision making.

Which ONE of the following technologies allows storage and accessing of data programs
over the internet instead of on a computer’s hard drive?

Company A is changing its costing system from traditional absorption costing (AC), based on
labour hours, to an ABC system. It has overheads of $156,000 which are related to taking
material deliveries. The delivery information about each product is given below:

Product X Y Z
Total units required 1,000 2,000 3,000
Delivery size 200 400 1,000

Total labour costs are $360,000 for 45,000 hours. Each unit of each product takes the same
number of direct hours. The company uses the number of deliveries as its cost driver.
What is the increase or decrease in unit costs for Z arising from the change from AC to
ABC?