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MA Chapter 4 Questions Cost Classification and Behaviour

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    • I assume that you are referring to question 4.

      It is counted as a production cost because they are only moved to the warehouse (according to the question) after they have been packed. Therefore they only sell goods that have already been packed.

  4. If total cost is equal to variable cost plus fixed cost then where exactly are we accounting for the 5000 of fixed cost in question 2, because it seems we only used the variable cost per unit all through the calculation

    • The total cost is always the total variable cost plus the total fixed cost. Therefore if 5,000 of the increase in the total cost is due to an increase in fixed costs, then the increase in the variable cost must be the remainder.

    • Would like to know the answer and workings to this question, as when calculated my Variable cost at 5.83 and multiplied to the productivity level for 16000 and 22000 was out on the Fixed Cost by 20 is this to do with rounding? So my Fixed cost for both did not match?
      If anyone has the time to do the calculus will be much obliged
      Thanks
      Charlotte

      • You have now asked this same question three times, and I have answered your post in the forums. I have also explained how, by clicking on the relevant buttons on the test, you can see the answers and the workings for all of the questions!

      • Sorry sir, I was just connecting some information I learnt from one subject to another – from BT to MA. I learnt from my notes from the Institute I go to, that outbound logistics include packaging within Porter鈥檚 value chain analyses. I guess that information is wrong, or meant that outbound logistics also may include packaging as some of their activities.

      • Asif110 Packaging also occurs within logistics when products are loaded in bulk onto pallets and wrapped in cellophane for example, but the packaging that’s referred to here is the direct packaging of the individual product that the consumer will receive, thus it’s a part of the finished product, thus it’s a production cost.

        Also, what was meant by Porter’s Value Chain not being relevant is not that what you learned in BT is wrong per se, it’s just that it’s not included in the Management Accounting syllabus and so you’ll never be tested on it in the MA paper, so thinking about it just complicates things unnecessarily.

        Correct me if I’m wrong on any of this John!

  11. Hi, thank you very much for the vast amount of free resources. I was amazed to find that there is a company that actually done this. I have personally attempted to do the ACCA with BPP and Kaplan and LSBF(twice) but somehow don’t carry on with it after the first month or so. I hope I can stick with it now to the very end. Quite humbled to see that you provide the resources for free so hopefully that should give me inspiration to complete this. Regards.

  12. Hello Sir,

    thanks loads for your notes and lectures which are awesome, especially for those who cannot afford to attend courses.

    i have finished submit the answers – but i cannot find where to get the solution for question 2. i can see only option print results or view results

    thanks

    • The high low method is explained in my free lectures.

      This question has a little trick in it (the fixed costs increasing) but that is typical of all sorts of little tricks in the exam that the examiner does to make sure that you understand the topic and have not simply just learned ‘rules’.

      The explanation that appears after you have submitted your answers and review them explains in detail how the answer is obtained. If you are not clear about the explanation then say which bit you are not clear about.

  17. Hi, we understand that this is just a quick test but i think there should be at least 10 questions so we can evaluate ourselves better. I would appreciate it, if you consider this proposal.

    • We provide all our free lectures, notes, tests, and other material completely free of charge, so please do not expect more for nothing 馃檪

      As we make clear throughout our website, it is essential that you buy a Revision Kit from one of the ACCA approved publishers – then you will have plenty of questions to practice!!

    • I am not sure whether you mean that you passed this test, or you passed the real exam 馃檪

      If it was the real exam, then congratulations.

      Otherwise, do make sure that you buy a Revision Kit from one of the ACCA approved publishers, because they are full of exam standard questions for practice and practice is vital for passing the exam.

    • These are only meant as quick tests.
      As we stress throughout this website, you must buy a Revision Kit from one of the ACCA approved publishers. They are full of exam standard questions for practice and practice is vital to passing the exam.

      • john,
        I bought revision kit from Kaplan ,what else I need to pratice more.because I am not very good in cost accounting …just wonder if you can help me thanks

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