[xHolmesyx]

Did anyone have a question on Inheritance tax where you pick two assets out of 5 would could be potentially be chargeable to IHT?

[xHolmesyx]

Thanks. Do you think I would have got any marks for saying about the planning and operational aspects or no because I didn’t mention sales.

[xHolmesyx]

In one of my section c questions I got asked what the market share and market size variance is. For market size I said that this was the planning variance and compared the original standard to the revised standard and for the market size variance I said this compared the revised standard to actuals. With the reason for calculating being that one is in a Manager’s control and the other isn’t.

Would I have got any marks for this? I completely forgot that the market size and share variance relates to sales only.

[xHolmesyx]

Hi John,

Thanks for the reply. In regards to the method I mentioned in the last sentence, I was referring to an explanation that Kaplan gave in the exam kit, I probably didn’t explain it very well. It involved getting an average of two learning rates which equals 84.3% which I didn’t really understand as it seemed to be an odd method.

I was confident on all the exam type questions I was doing on learning curves but this one slightly threw me for some reason. The method you just explained makes perfect sense to me as by the time it gets to the fourth batch it would be R squared so you therefore just take the average time per batch for the four, divide it by 100 and find the square root which will equal the learning rate.

Thank you so much for your help on this!

[Author]

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