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@kumaren2104 said:
Then what do you do ? You took the actual cost and deduct it from the Standard Mix Actual Input figure ?you say:
120 input should have yielded 120kg however it did yield 100kg so the variance is 20kg adverse and the $ per kg is (60/5=12) so the answer is $240 adverse.
For MCQ on bottleneck, I’ve chosen an answer like ‘items before the bottlenck operate at the same level’… The question said which is not true ! So this is not true.
The MCQs were hard this year. 🙁
The whole paper in fact. I was disappointed as I was expecting variances in Section C. 🙁
I said D re risk question 1. Shouldn’t use expected value for one off situations
i think the worst part was section B – shadow prices. i couldn’t even do any calcs so i went for B for all questions – at least one of them should be B?
@kumaren2104 said:
For MCQ on bottleneck, I’ve chosen an answer like ‘items before the bottlenck operate at the same level’… The question said which is not true ! So this is not true.This one is true though. Goldratt’s five steps are:
Identify bottle neck
Keep it running at maximum efficiency
Then make sure you operate all other processes to the same speed as the bottleneck
Then fix the bottle neck
Then repeat the stepsSo I would have to disagree with you
on the bottleneck question, I can’t remember the question stating ‘which is not true’. Is it just me or I didn’t read the question read
that was horrible! I sat the afternoon exam.
I mainly used BPP revision kit for my preparation and felt the questions on BPP are a lot simpler in comparison to what is in ACCA.
this sucks. I have another exam on friday and i’m doubting everything ive learned via BPP’s kit is enough to pass this exam.
@niallwhitney24 said:
1583333.33 – was that the answer for one of MCQ’s?I got that for the BE revenue question to achieve a target profit of 700k
For the sale manager question in section B, where it says who has the most responsibility for sales mix variances, what did you put? Answers were:
– all of them
-junior sale managers
-senior sale manager
-noneI went with none, as the sales mix variance is controlled by the purchasing manager, not the sales manager and so is irrelevant
Would like to know what you guys put
@pmon4 said:
Got something like…0.10 I think & also 0.35 or 0.45 for anotherI can’t remember what I got for those entirely.
I know for sure I got 0.45, and I assume the same for the others as I was comfortable with the calculations.
For the wordy one after that where it gives us the cost per units under AC and ABC which statements did you say were true?
It was:
-cost per unit of deluxe is more since it has expensive materials
– can’t remember the rest!@nathan488 this is sales like selling goods. this does not deal with the purchasing manager.
i said Junior Sales Managers as in the question it said something like “They are solely responsible for meeting the targets” – and also agree, this is sales not production so the production managers would not be involved
the question does not ask about how should be responsible but state how should be present.. I chose the senior and junior will be present to explain why the sales mix varied. the junior staffs were in charged of sales but the senior just set targets. I may be wrong tho. @oatasayar, you can’t summon junior staffs without the boss who is accountable for any mistake.
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