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Where is this question from?
So I can take a look at it
Make sure it is FM standard?What is your question?
Don’t write it out in full and expect an answer
Is it from an exam kit?
If so, an answer will be given.
Explain what you want help with and we will be happy to assist.I would start FR and switch back if needs be.
All exams seem harder than we expect.
It’s natural to have worries and concerns about how well you have done.
You should always read questions twice actually, especially section C and B questions
To make sure you have understood it correctly
Often it makes you feel like you’re wasting time – “I should be writing’ but writing what?
Best to spend time understanding the question clearly
So fingers crossed
Regards
LisaI am not going to answer this question
Until I can see the whole question for myselfWhere is this question from?
If it is from the exam?
If it is, I am not going to answer this question until I can see it for myselfSo if there is a loss during the process, the sales units after further processing will indeed be affected. However, the units of incremental cost remain unchanged. Incremental costs refer to the additional costs incurred as a result of the decision to further process the product.
Therefore, while the sales revenue may decrease due to losses, the incremental costs associated with that decision do not change.You still haven’t answered my question
What date was at the side of it in the index?
Did it have a date at all?
No, I have gone back and looked it up
It doesn’t so it isn’t a past exam questionDoes it have a date at the side of it in the index?
Well it has been removed
It’s a very old question
Not likely to be examinedIf you can dedicate enough time to studying, and use our notes, watch our videos and practice questions from an exam kit.
Follow it up by reading Technical Articles, Examiner’s Reports and of course do a mock exam. Then you should be successful!What Kit are you using?
That question isn’t even in 2024/25 kit
Is there a date at the side of it?
If not, it hasn’t even been a past exam question.
It could have been modified by a kaplan publisher.
So all in all, do not worry
All the best for you exam this weekStatement 2 is incorrect because while using EV can lead to overlooking certain outcomes, it does not inherently ignore the worst possible outcome; rather, it averages outcomes based on assigned probabilities.
With rolling budgets we keep rewriting the budget (which might be every month or every three months or whatever – there is no rule), for the 12 months from the time of rewriting. We adjust the figures in the existing budget if necessary and add a further period so as to make it 12 months.
Calculation questions involving the preparation of rolling budgets was not very common in the exam, but can certainly be asked. We will update the videos soon.
I assume that you will have a Revision Kit from one of the ACCA Approved Publishers, in which case you will have a few examples to practice on and learn from.
There is a brilliant article on the ACCA website as well.How is it going?
Do you feel more confident this time?
Think in the exam ……I won’t be able to do everything, that’s the key!As long as you do your absolute best.
The exam itself, do the questions in a logical order.
So section A is on everything, so my advice don’t start with that. I personally would start with section C, worth 40 marks on select topics.
Because you gain confidence as you get into the examBut it’s your choice after all.
If a question really stumps you, flag it and move on
Plan to come back around and re-attempt but don’t waste your time, worrying about it….
Do not rush when it comes to reading the question, understanding what you’re being asked to do and planning your answers……please take your time…..
Keep a positive mental attitude as much as you can.Yes, that is correct
If a company purchases an asset, it results in an increase in non-current assets and a corresponding decrease in current assets – cash. Therefore total assets and capital employed remain unchanged.You must watch our videos on this….
If you don’t mind me saying you lack understanding on what a payoff table is and what it displays.
Here is an examplehttps://opentuition.com/acca/pm/risk-and-uncertainty-maximin-acca-performance-management-pm/
The payoff table shows the profits or contributions (depending on what the question asks for) for each combination of supply and demand.
400, 500, 700 & 900
The 1200 is just what the factory could do…You calculate the outcomes and then make the right decision depending which of the criteria you are being asked to use.
No matter how much preparation you’ve already done, finishing your revision in the right way can make all the difference. When it all comes down to it, you’ve just got to remember as much as you can and do your best!
So acknowledge that being prepared for your exam is an important way to avoid getting stressed about being under-prepared.
Revise for 30-45 minutes at a time before taking a short break.
Little and often is better than trying to study for long sessions in one go.Looking at your syllabus as topics…do you know enough?
Turn your focus more and more on looking at questionsThink in the exam ……I won’t be able to do everything, that’s the key!
As long as you do your best.
The exam itself, do the questions in a logical order. So section A is on everything, so my advice don’t start with that. I personally would start with section C, worth 40 marks on select topics.
Because you gain confidence as you get into the exam
But it’s your choice after all.
If a question really stumps you, flag it and move on
Plan to come back around and re-attempt but don’t waste your time, worrying about it….
Don’t rush when it comes to reading the question, understanding what you’re being asked to do and planning your answers……please take your time
Keep a positive mental attitude as much as you can.
You are a very intelligent young man …that I can see in the questions you ask.
Just do your bestHow would this plan change if making Fruity internally incurred an incremental
fixed cost of $8,000?So what it’s looking for is your ability as a student to recognise the possible effects of internal incremental costs.
Do they impact the business?The incremental fixed cost of $8,000 for making Fruity internally does not affect the overall decision to produce the specified quantities of Natural, Luxury, and Fruity.
The company would still find it more cost-effective to produce the planned amounts internally and purchase any remaining Fruity from external suppliers, as the fixed costs would be incurred regardless of the production decision for Fruity. Thus, the original plan remains unchanged.
Total revenue
You look at selling price & volume
So it’s sp * vol
That’s the 66:160
This is because breakeven revenue reflects the overall contribution of each product to total sales, which can differ from the unit sales mix.I would advise you to focus on something else
Have another look tomorrow or the day afterIn multi-product CVP analysis, when calculating breakeven revenue, it is essential to use the total sales revenue ratio rather than a fixed mix ratio. Why?
Because breakeven revenue is determined by the contribution to sales (C/S) ratio, which reflects the overall sales mix and the relative sales prices of the products.
If you think about it actual sales proportions of each product can vary.So this allows for a more accurate representation of how much revenue each product contributes to covering fixed costs. Your method does not reflect the actual revenue contributions when products have different selling prices.
So total sale revenue, you need FC/ weighted av CS ratio which is given
Then take that total and proportion of it or split it based on total revenue of each product based on proportions
If it’s 3:5
What are the selling prices ……..22:32
Then that gives 66:160 for each product as a proportion of 226 in total
Total rev * product proportion/total proportion
