[racucamelia]

Thank you for the answer

[racucamelia]

Please ignore my question. I take it into consideration on the previous PET.

Thanks

[racucamelia]

Thank you very much for the answer

[racucamelia]

My mistake. Thank you for the clarification

[racucamelia]

Found the answer more into the chapter. I can now explain why is not exempted in this case

[racucamelia]

Thank you, I will do that

[racucamelia]

Thank you very much for the answer. Much clear now

[racucamelia]

Thank you for the clarification. More clear now

[racucamelia]

Passed with 53%. Thank you Mr. Moffat, you are great.

[racucamelia]

The 3 part was composed by a problem with maximin, a problem with linear programming and limiting factors (ISO contribution line, contract with Encompass for shakes) an a problem with flexible budget. This is what I remember.

[racucamelia]

Ok, thanks a lot for the answer.

[racucamelia]

I suppose I can name it rough page. And in the same booklet, after I solved the MCQs, I solved also Q 31 and 32, on different pages,nice arranged on page. I only received one booklet. It was my first paper based exam and I don’t know if I should have received a separate rough page.

[racucamelia]

Does anybody knows if there is a problem if I wrote multiple calculations, for different MCQ, on the same page of booklet? I did also marked the answers on the second page of the booklet, full circle, with black pen.

Thank you

[racucamelia]

Thank you for the answer.

Have a nice day!

[racucamelia]

I am very sorry. I just forgot to write. Division C wants to buy 60,000 Bits from Division A.

[racucamelia]

I calculated the notional interest on capital and I added residual income and fixed cost and obtained 1,644,000 $. I divided by 150,000 (bits) and obtained 10,96 / bit. 10,96 $ / bit + 22 $ / bit VC = 30,96 $ / unit.
But, the solution says that the TP / unit is 27.9 $. In the amount of 1,644,000 profit required, it is taken into consideration 90,000 bits at 13 $ contribution / unit and the rest of amount is divided to 60,000 units, so the result is 7.9 $ / unit. This 7.9 $ / unit is added to 22 $ VC / unit.

I don’t understand exactly why is taken into consideration, for the 90,000 units only the contribution of 13 $ / unit. Is it ok to assume that the difference between the price of 35 $ / unit and 22 $ / unit of VC is the profit for one unit sold internally? Because it is mentioned that 35 $ / unit is the external selling price.

Sorry if I am not clearly enough,

Thank you

[racucamelia]

Thank you for the answer, it is clear now.

[racucamelia]

Thanks a lot for the answer.

[racucamelia]

Dear John,

thanks a lot. There are the same buttons on my Canon calculator, also.

Kind regards,

camelia

[racucamelia]

I am a little bit relaxed now that I know I didn’t do mistakes in my solution. Thank you

[racucamelia]

Thank you for the answer and for the advice.

[racucamelia]

Ok. I understand now. I did a wrong supposition. Thanks very much for clarification.

Have a nice day.

[racucamelia]

Hi! I had my exam on 4 December. It was a chellenge. The exam was 60% theory and 40 % calculation. The part B was consolidation and simple financial statements. Consolidation was ugly because I had to calculate the price paid by the parent for the aquisition. It was an exchange of shares given, as datas and the prices pare share. Also I gad to calculate the net assets ant aquisiton, for the subsidiary. The financial statement were ok. Nothing unsusal. Just the fact that the aquisition was mid-year.

[racucamelia]

It is very clear now. You are a genius. 🙂

I did the mistake to include the 1600 $ in general allowance.

[racucamelia]

Thank you. It is very clear now.

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