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May 25, 2014 at 4:36 pm
sir in question 1 on depart. A how did you get that value of 9000 for service cost center Y
i kinda lost it nd cant figure it out :/
John Moffat says
May 25, 2014 at 5:04 pm
Department Y is 30,000.
When we come to recharging, the little table in the question says that Y does 30% of its work for department A.
30% x $30,000 = $9,000.
April 21, 2014 at 4:20 pm
Love open tution GOD bless u ??????
April 18, 2014 at 6:15 pm
Can you please explain Question 4 on the test question,From CH7 not sure how you got 13 euro for ans
April 18, 2014 at 9:59 pm
Department X has total overheads of $88000.
The total hours worked in dept X are (8000 x 3) + (8000 x 2.5) = 44000
So the overhead absorption rate is $88000/44000 = $2 per hour.
You can do the same for Dept Y and work out overheads per hour for Y.
To calculate the cost per unit for product M, it is 2.5 hours at the adept X rate, plus 2 hours at the Dept Y rate.
( incidentally, there are no euros in paper F2 – everything is in dollars )
In future, if you want me to answer a question, then please ask it in the Ask ACCA Tutor Forum. I can not always read comments below lectures.
February 15, 2014 at 1:11 pm
Sir, at the last line ( recharge for M ) why did you take 50 % instead of 45 % for x ? and why did for y it remains the same ’45 %’ ?
January 24, 2014 at 5:34 pm
Hi sir just wondering about question 1. Why have you reapportioned X again to get the figure 1500 to add to A?
January 24, 2014 at 5:52 pm
Sorry, but I am a bit puzzled which question you are referring to.
Do you mean question 1 of the test at the end of the chapter?
(If you do, then I don’t know where you get the 1500 from)
October 29, 2013 at 4:40 pm
Great tutor! I wish I could be in that class! I hear a lot of Latvian names been mentioned in this class. Where is this based? I’m Latvian myself but study from home with BPP.
October 29, 2013 at 6:20 pm
Maybe it’s time to come back home 😉 to Riga 😉
September 25, 2013 at 8:05 am
Thanks a mill. Opentuition.Com. Why need recharge the service cost center over production?
September 25, 2013 at 4:31 pm
Because we need to absorb the overheads over the production, but the service centre does not produce anything – it just does work for the productions centres that do produce units.
September 18, 2013 at 9:11 pm
Hello teacher, i understood this chapter very clearly but when i opened the kaplan an bpp kits to solve them i found questions of under absorbed and over absorbed ovhds. There is no lecture on this topic?
September 19, 2013 at 11:13 am
The lectures are with the chapter on absorption costing.
July 26, 2013 at 2:08 am
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July 15, 2013 at 4:38 pm
these easy understanding lectures are saving my life! Thanks a lot!!.
I have a question around 5:35 at recharge canteen cost. Why dont we dived 50/100 and 40/100 instead of 50/90 and 40/90 since there are total 100 employees?
July 26, 2013 at 2:16 am
You are absolutely right.He made a mistake the first time which he corrected later on in the lecture
July 26, 2013 at 2:28 am
oh sorry i thought u were talking about the previous lecture. The reason that he didnt use 100employees is because 10 employees are of the canteen depaertment. He is recharging the total canteen costs to the production departments which have total of 90 employees.
October 23, 2015 at 8:43 am
i also have the same ques, why we counting 90 employees…
thanks Nouman for the answer.
July 14, 2013 at 2:10 pm
i want to know which book or notes or kit is using in these lectures?? so that i can practice same question… plz rply fast
July 14, 2013 at 10:07 pm
All the lectures are based on the OpenTuition course notes which you can download on this site
April 22, 2013 at 10:02 pm
This is really good because the BPP notes don’t explain anything and use unnecessarily complicated examples!
April 23, 2013 at 6:59 am
March 14, 2013 at 1:47 am
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October 14, 2012 at 3:41 pm
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September 26, 2012 at 3:18 pm
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September 12, 2012 at 12:40 pm
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January 4, 2012 at 9:41 am
Why at the end you multiply with 50 and not with 45???? the recharge to maintenance at X is 45 %!
January 4, 2012 at 12:46 pm
@natasakwn, you are right it is 45 not 50, but it is repeated distribution method and we are not dealing with cents here..if you multiply 0.45 with 4 you will see the result 1.8 at X and 1.6 at Y and 0.6 at S. But you should again recharge S(0.6). As you see it will take much time for us to calculate in cents
December 11, 2011 at 9:42 pm
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December 6, 2011 at 1:31 pm
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