F5 Past ACCA Exam Question 2 December 2008 Exams “Shifters Haulage”

F5 Revision lectures


  1. avatar says

    Hi sir if the capacity is 150 but demand is only 120 then there is a difference of 30 then how come this 30 is not multiplied by the variable cost of (3.6=($4*90%). Because i thought the remaining 30 was a loss and should also be subtracted..Because in june2011 Q1 the difference was a loss and was subtracted

  2. avatar says

    I’ve gone blank!
    I feel like i’ve learnt nothing, my brain’s blocked! I learn one thing and forget the other! I can’t eve remember the equation for TPAR at the moment.

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