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was Method 1 offering a discount to customers and method 2 the factoring agreement?
I got the same paper as you. There where no ratios to calculate, correct? I did not see any, hope I did not skip anything. Also I had difficulties with the section about management quality control deficiencies and recommendations, the field to fill in the answer was so small at the bottom of the page, I could not figure out how to maximize it, had to fill it in as it was.
Section A and B seemed ok, but section C got me, it was awfully, I spend so long time on question about budgeting, preparing a budget based on activity. I did not understand it, it was a confusing question. Other question in part C was about transfer pricing, at least a bit more understandable and did make some calculations, so maybe scored some marks for that. This was my first sitting. I really hope, that I managed to get at least 50 marks.