Lots of areas didn’t come up for me, nothing on learning rate, ROI/RI, financial performance, linear programming and only 2 marks on variance which was easy (variances probably my weak area).
Section B on ABC, CVP and Budget Section C on Relevant Costs and Transfer Pricing
The TP was quite easy compared to questions in the exam kit and study text
They were part of the annual accounting scheme, thus they had to pay 9 monthly payments and 10th and last payment would be balancing after end of year.