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Pricing decisions – Question 67 in Practise Kit year 2015 Section 1 Mutliple

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA PM Exams › Pricing decisions – Question 67 in Practise Kit year 2015 Section 1 Mutliple

  • This topic has 3 replies, 2 voices, and was last updated 9 years ago by John Moffat.
Viewing 4 posts - 1 through 4 (of 4 total)
  • Author
    Posts
  • March 11, 2016 at 11:06 am #305518
    Jana
    Member
    • Topics: 30
    • Replies: 18
    • ☆

    Hi Sir,

    WHICH PRICING GIVES THE HIGHEST PRICE?
    A product has a prime cost of $12, variable overheads of $3 per unit and fixed overheads of $6 per unit.
    a) Prime cost + 80%
    B) Margianl cost + 60 %
    C) TAC + 20 %
    D) net margin of 14% on selling price.

    Sir, what the abbreviation TAC stands for , cause I know only TOC?What is the formula for TOC?

    Thank you.

    March 11, 2016 at 12:43 pm #305535
    John Moffat
    Keymaster
    • Topics: 57
    • Replies: 54679
    • ☆☆☆☆☆

    TAC here means total absorption cost.

    I have no idea what TOC means, or any formula, the examiner does not use abbreviations like this in the Paper F5 exam.

    (And this question is most unlikely to be ever asked in Paper F5 – it is a basic Paper F2 question.)

    March 11, 2016 at 1:07 pm #305547
    Jana
    Member
    • Topics: 30
    • Replies: 18
    • ☆

    Thank you Sir.

    March 11, 2016 at 3:17 pm #305606
    John Moffat
    Keymaster
    • Topics: 57
    • Replies: 54679
    • ☆☆☆☆☆

    You are welcome 🙂

  • Author
    Posts
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