1. avatar says

    What if i apportion the “other operating costs” on basis of activity level…..i.e. for example for Advertising i do 3720/17200 x 1075000 ; and for
    Recruitment i do 4680/17200 x 1075000 ; and for
    IT support i do 8800/17200 x 1075000 ……and

    The same apportionment for Sub contracted consultations for each category …..i am of mind that the other operating costs should not be absorbed to each consultation type at the same absorption rate….as they are of different nature

    • Profile photo of gromit says

      As the ACCA answer says: Tutor note: Any reasonable method for allocating operating costs was given credit. Here, chargeable days have been used but allocating by the number of consultants in each area or the number of consultations (inc BDA) were also accepted.

      So reasonable alternatives are fine.

  2. avatar says

    I am sitting this paper for the first time. This is a really good way of getting of being shown how to dissect the question and have how to stucture the answer. More importantly the approach to this type of question is not to feel rushed but read and digest quickly without the panic.
    Big thanks to the lecturer on the pod cast!

    I am really grateful for this.

    Question to open tuition- Will you having further sessions like these for P5 exam questions?

    Thank you

    Devi Steven

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