In general, if we compare the traditional full absorption method with ABC, the traditional full absorption method will tend to assign more costs to simple, high-volume products, and less costs to complicated, low-volume products.

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This is because the full absorption method assigns overhead costs based on direct labor hours or machine hours, which means that simple high-volume products that require less processing time will be assigned more overhead costs than complicated low-volume products that require more processing time. ABC, on the other hand, assigns overhead costs based on the activities required to produce a product, which allows for a more accurate allocation of costs to products based on their unique characteristics and production processes.

In General, If We Compare the Traditional Full Absorption Method