[Mihai]

I saw it as 2 separate scenarios:
1) don’t take the discount – supplier finances you for the 3 months set out initially (for free – 90 days agreement payment).
2) gain 150 $ from discount, overdraft cost on 7350*10%*2/12 months.

Why isn’t this the opportunity cost? I will need to finance 7350$ if I take the discount not 7500$. In no situation I will ever need to finance 7500$. It’s either 0 or 7350.

What is wrong with my thinking?

Thank you,
Mihai

[Mihai]

Does anyone know when will the answers be available? I know there will be a hibrid again with March and June questions mixed. No section A questions will be answered.

[Mihai]

Hardest exam compared to 2015, 2014, 2013 which I tried at home. Got only 60%+ passing rates. However I’m pretty sure I will fail this one with around 40+ points.
I struggled with Section A questions (7 or so) and waisted time on the variance analysis (hardest I’ve tried – mix between Mix and Planning and Operational Sales variance).
Also I didn’t understand whether in the second questions those costs were individual and you were supposed to create a new line by adding the costs – considering a constant mix. Anyway I won’t get any marks on that one.

Question 3 – ABC was standard with no suprises.
Question 4 – I managed ok with Transfer pricing question but didn’t have enough time.
Question 5 – Pretty standard but struggled to find a use for the 80%-20% information in the question rather than for explainin part of the question.

Best of luck to everyone,
Mihai

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