june 2015 planning and operational variance

Section B: question 3 PLANNING AND OPERATIONAL VARIANCE

i have calculated the planning and operational variance by calculating the revised standard time per unit of 1000th unit … and then calculated the planning and operational variance…

now i want to know that is there any possibilities to assume that examiner will assume my calculation is right…because i have seen in the text book that efficiency variance can not be calculated without having a standard time per unit.

5 marks was allocated for this part.

and if the examiner assumes my calculation is wrong… then, is there any possibilities that the examiner will give 50% marks. because i have calculated the planning efficiency variance as ORIGINAL hr VS REVISED hr based on the time of 1000th unit.

and operational efficiency variance calculated as REVISED hr VS ACTUAL hr

expecting your valuable reply
thank you sir