ACCA F5 June 2015 Exam Section A Lecture 2

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1. HoPhucAn says

   February 16, 2024 at 6:26 am

   hi sir, for question 15
   The following budgeted data for a particular period was available for a company selling two products:
   Sales price Variable cost Sales volume

   Product A $20 $8 15,840
   Product B $24 $11 10,560
   The actual results for the period were as follows:
   Sales price Variable cost Sales volume

   Product A $22 $8 14,200
   Product B $26 $11 12,500
   What is the total sales quantity contribution variance for the period?
   A $3,720 F
   B $3,720 A
   C $4,320 F
   D $4,320 A
   Is it correct if I take the differences between the actual sales volume and the budgeted sales volume for each product A and B and multiply them by the standard contribution per unit? Instead of multiplying by the average contribution per unit like what you taught in the revision lecture?
   Thank you so much for your support.

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   • John Moffat says

     February 16, 2024 at 4:44 pm

     This was a very strange question and my answer is what the examiner had been expecting. However if a question like this was to be set these days then what you are suggesting is fine 🙂

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     • HoPhucAn says

       February 18, 2024 at 3:24 pm

       Thank you so much for your constant response. I appreciate it.

   • John Moffat says

     February 19, 2024 at 6:34 am

     You are welcome 🙂

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