[dipta3308]

Sec A and b was too hard.
Lots of gap filling and drag and drop question.
Sec C is okay
But this time i had faced time management issue,
Due of sec a and b.
In sec C, i got consolidated p& l and another is basic eps and ratio interpretation.
I made a mistake in sec c consolidated P&l ,
Deducted PURP from sales revenue and not deduct dividend income from P &l statement.
What maks i lost for that ?

Does defferd consideration every year finace cost are included in consolidated p&l?

What are the calculation for loss of associated retained earnings and impairment in consolidated p&l ?

[dipta3308]

guys. how did u ans the corporation tax on 10 marks question?

[dipta3308]

can anyone tell me what is the question on 31 and 32
.I mean which chapter.. bcz I am going to seat this paper on june…..

[dipta3308]

can anyone tell how u guys calculated the 31 question variance?

[dipta3308]

@odean20 said:
If i remember correctly i thought the question ask how many chair should be produced. It was only one scare resources material and unlimited labour so you are correct it is a limited factor.

First you would have to rank the product based on return per scares resource. Chair was rank second, therfore table would be first.

I dont remember how many unit but i remember that only 12 meter was available for chair only and each chair use 0.2 meter

Therfore 60 chair should be produced 12÷0.2 = 60

yea right ans is 60

[dipta3308]

@odean20 said:
In section b throughput what was the bottleneck resources.

anuual demand

[dipta3308]

@suay said:
Section C suing ABC what is the cost to nursing?
Procedure B Nurse per patients per day = 30 ?? how can there be 30hours in a day?

it will option C I guess…
yea same here how will be 30 hours.
but we all know the 24hour= 1 days
I think its innovation of ACCA
should report the #NASA ????

[dipta3308]

I calculated the 31 questions variances
like that…

original budget * std rate
400* 1 = 400 * I don’t remember
planning variance

revised budget * std rate
400 *85%=340*1 * I don’t remember

operational variance
actual budget * std rate
320 *

[dipta3308]

[dipta3308]

yea.. that’s section is quite difficult.

[dipta3308]

can anyone answer the section B
last case study
1st question
semi variable for 12200 something.

[dipta3308]

can anyone tell what the ans of 1st question…
bcz in the question its said that manager are not complete his account…
that’s why I used traditional absortion costing… and my ans is d…
is it right????

or is it with ABC
set up cost is calculated with number of set up..
so what about the others costs….????

[dipta3308]

no its 81%

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