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For the C/S calculation, I included the overheads allocation (based on machine hours) in the calculation for contribution. If I’m not wrong my C/S ratio was 0.41698… something. But I think I should not included and should consider it as fixed costs only. Have no idea now, because I don’t remember more info.
I got Balance scorecard and CVP in section C. I was so confident on CVP, but just messed up with the overheads allocation, I feel so frustrated. And an ABC question on Section B (related to weeks courses etc) made me spent some time. Anyway, good luck to us!
Section B in my exam: 1-Pricing, 2-ABC/Absorption costing with a little bit EMA and 3-Risk&uncertainty (maximin, minimax regret…)
Section C: Revised profit statement for Division G and W: How much was the standard full cost plus, actual full cost plus 10% and the variable cost plus?
Hey guys,
In the RI questions, your results was 690? If my memory is still good, the figures was PBIT=1900 and Capital Employed 11,000, and 11% of cost of capital , so I juts calculated: 1900-1210= 690. I was confusing with other information they provided in the question…
Someone else got the same answer?