The exam was extremely hard and this was my first time setting it. I practiced alot of questions and even learnt how ACCA word their questions but never saw a paper with so many complicated worded questions. I had variances and transfer pricing in Section C and I was good at those but the question confused me. As a result, I ended up adding in operating cost in my transfer pricing question and not calculating the variance mix question according to actual output..Overall ACCA is trying to separate the sheep from the goat.