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March 2025 ACCA Exams

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  3. Hi John,

    I can see that your answers for cost driver unit costs in the lecture differ from the answers in the back of the notes for example 1. In the lecture you say always work to the nearest cent however your answers are rounded? In the answer at the back of the notes it doesn’t round the answer until the cost driver is totalled for each product.

    I just wanted clarification so I know at what stage rounding is completed, if at all.

    Thanks in advance.

    Alex

    • The cost per unit should be to the nearest cent. When splitting the total costs it is more sensible to do it to the nearest dollar – when they are later divided by the number of units the rounding will make little or no difference.

      A full ABC question can only be asked in section B of the exam, and there the marks are for the workings rather than for the final answer. Small rounding differences are irrelevant.

    • The examples are worked through in the lectures.
      The lecture notes are not meant to be used on their own – they are notes to go with the free lectures. It is in the lectures that we explain and expand on the notes.

      (Also, if you look at the contents page then you will see that there are printed answers in the notes as well!)

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