Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA PM Exams › bottleneck
- This topic has 9 replies, 3 voices, and was last updated 8 years ago by John Moffat.
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- May 26, 2015 at 5:43 am #249029
Hi sir
Thank u so much for your lectures and notes.
I am doing practice question from your notes and I am stuck in Q3 Genesis.
Part B bottleneck hours per unit for R is 0.02 and for S 0.015.I don’t know how that came from.May 26, 2015 at 9:18 am #249082The time for R is 1.2 minutes, so with 60 minutes in an hour it means that it is 1.2/60 = 0.02 hours.
Similarly the time for S is 0.9 minutes which is 0.9/60 = 0.0015 hours.
May 26, 2015 at 10:12 am #249108Thank u so much sir.
May 26, 2015 at 2:38 pm #249180You are welcome 🙂
May 26, 2015 at 11:15 pm #249363Good day sir,
Confused on this question 3 genesis as well for f5
how was the contribution per bottleneck hour calculated? r $1500 and s $1733.
Thanks for your help.May 27, 2015 at 8:12 am #249450It is the contribution per unit divided by the hours per unit!
The contribution for R is $30 per unit (60 – 2 – 28).
The hours for R are 0.02 per unit (as per my previous reply).Therefore the contribution per hour is 30/0.02 = $1,500
(same workings for S)
(Do appreciate that part (b) is using contributions. It is part (c) that wants you to use throughput)
May 27, 2015 at 9:08 am #249478Hi Sir
I am having problem with operational labour efficiency variance in mock paper 2 from Bpp text book. In Question 4 How to calculate Revised standard : 7800 litre?May 27, 2015 at 9:22 am #249496You must start a new thread because this has nothing to do with throughput accounting.
I am sorry, but I do not have the BPP text book and so I cannot help you.
May 27, 2015 at 10:15 am #249511Sorry Sir .
May 27, 2015 at 2:58 pm #249558No problem 🙂
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