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Can’t remember but i used a budgeted price of $3 and actual of $2.85. And yes just the one price variance then 3 usage variances and 3 for labour efficiency..
They all added up nicely (ie op + plan = total var) so hoping it was a good question.
I’m right in saying that the op var and plan var should equal total? As its broken up into those parts?
Same…Material price variance was favourable, Material usage variance was adverse and same for both planning and operational. Labour efficiency variance was adverse overall but operational variance was favourable and planning variance was adverse
Happy days 🙂 thanks to all replies..
Can’t remember ins and outs. For one of them I got adverse 9600 for planning and fav 1700 (not exact figure) for operating and total var of adverse 6900.. It all added up anyway remember that
Anyone remember what you got for the environmental cost of the input and output analysis? I got 745
@micksymooresy16 said:
Happy days 🙂 thanks to all replies..Can’t remember ins and outs. For one of them I got adverse 9600 for planning and fav 1700 (not exact figure) for operating and total var of adverse 6900.. It all added up anyway remember that
I think I got those exact figures…so hopefully that means we’re right
@rohvj said:
Anyone remember what you got for the environmental cost of the input and output analysis? I got 745Even me. 745. 😀
Here’s hoping we got that one right 😀 Any idea on the operational gearing? Never came across that one before so had to guess
Gearing ratio I know there is two but which is operational or functional I do not know. Debt/equity and debt/(debt +equity) but I am not sure this is that
I chose the one that it was the maximum price the company would be willing to pay for one extra unit of the scarce resource…wasn’t too sure about that one
from what I can tell online debt/equity and debt/ debt + equity is both financial….apparently operational gearing is the effect of fixed costs on the relationship between sales and operating profits, but I have no idea how to calculate that
@adam94 said:
What was the answer for ABC mcq in part A? Was the answer all options 1,2,3?I think I chose 1 and 2…the third one isn’t right because if large proportion of the cost was volume based, absorption costing would be better suited and cheaper to implement, I think
I found the March exam ok, compared to the Dec F5 which i thought was very hard (see the cbe Dec paper on acca and see what you think?)
MCQs were better than last time. only a few i had to guess
I had fixed cost line in graph, and maturity for life cycle
TPAR in section 2 was difficult
Never seen a question like the environmental cost before.
Q32 hoping for some easy marks as i wrote 3 pagesgood luck!
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