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December 2013 paper

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA PM Exams › December 2013 paper

  • This topic has 1 reply, 2 voices, and was last updated 10 years ago by AvatarJohn Moffat.
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  • December 7, 2015 at 7:09 am #288357
    Avataramelia69
    Member
    • Topics: 25
    • Replies: 7
    • ☆

    Dear Sir

    Could you please explain to me how do I get the figures for Pillow cases for material usage planning variance: std quantity is 90000 and revised quantity is £99000?

    Revised quantity for Sheets, 240000?

    Many thanks.

    December 7, 2015 at 8:19 am #288392
    AvatarJohn Moffat
    Keymaster
    • Topics: 57
    • Replies: 54836
    • ☆☆☆☆☆

    The original standard for pillow cases was 0.5 sq m. So for 180,000 cases that means 90,000 sq m.
    The question said that the change in design needed 10% more, so 90,000 + 10% = 99,000 sq m.

    Sheets need 2 sq m, so for 120,000 they need 240,000 sq m. There is no mention of this changing and so the standard remains at 2 sq m..

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