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Good morning sir, can I bother you with three question from CBE practical exam 1 (F5 Past Paper)? Sorry for having long questions but I couldn’t figure it out.
The first one is question 11 about manufacturing X and Y relating to throughput accounting. My question is that the answer stated that process 2 is the bottleneck but I can only see process two is the bottleneck of Y but why is it also the bottleneck for X?The second one is question 13 about accessing manager’s performance adjusted by external elements. I selected the reversed answer with the right one which is sales volume and sales price. The answer indicated that total spend in material is poor but what I calculated is 10000*0.95 which is higher than the actual spending so why does the manager has performed worse? Is it because it compares with last year’s result? But if that is the case, I can’t get around with volume and sales revenue.
The last one is question 21 about calculating the total cost of production. Everything else is clear but what confused me is that because the question said, for every incremental of 50000 units produced, there will be one supervisor employed. But there are 210000 units and by dividing 50000 units, 4.2 will be yield. But because if using 4*50000 will only yield 200000 and there is 10000 units increased which hasn’t reached the standard of 50000 units but the question still round 4.2 to be 5 instead of 4. May I ask why is that?
Much appreciated for your time reading through this!!
Please tell me which past paper you are referring to. There are several CBE past papers on the ACCA website 🙂
I can however answer your last question without seeing the question in the exam.
It is impossible to have 4.2 supervisors. If they only have four supervisors then they will only be able to deal with 200,000. So who will supervise the extra 10,000?? They will have to have a 5th supervisor 🙂
Morning Sir, thank you for your reply. I just found out it has the same copy in BPP. It is the Sep. 2016 CBE question 11 and question 13.
Thank you so much and sorry for not making the time clear.
Question 11.
The time needed to produce the demand for 10 units of A and 16 units of Y is as follows:
Process 1: The time needed is 22 hours, and 22 hours is available.
Process 2: The time needed is 23.5 hours, but only 22 hours are available
Process 3: The time needed is 18 hours, and 18 hours are available.Therefore it is only Process 2 that does not have enough time and will therefore limit the production.
Question 13.
BPP has mistyped the question. The actual exam question says that selling prices fall by 10% and suppliers lowered their prices by 5%.
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