ACCA F5 Budgeting Example 1
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Hi John
Thanks a lot!
You are welcome 馃檪
Hi John thanks for wonderfull lecture I have a question when planning labour hours for example I have small factory which produces one desk every hour, but I have two employees I pay them 拢5 per hour each. So what is labour charge per hour? Is it the aggregate labour cost which is 拢10 or the 拢5 hourly rate.
Thanks
The labour rate is $5 per hour. The labour cost per unit is $10 per unit.
Well done.Thank you Sir
Thank you for the comment 馃檪
In order to sell 2,000 the obviously need to produce 2,000.
In addition the inventory is increasing by 100 units (from opening inventory of 500 to closing inventory of 600), so in addition they need to produce another 100 in order for the inventory to increase.
(I assume that you did download the free lectures notes with the examples printed in them before you watched the lecture?)
Why is he adding change is inv (100) to Sale (2000). If budgeted sales is 2000 for X and in inventory is left 100 finished goods, than the company should produce 1900, that in total will be 2000.