*** ACCA F5 March 2018 Exam was.. Instant Poll and comments ***

I did seven too didn’t include foxed cost impact but people were saying fixed cost should have been included. In ppr previously i did with fixed cost later removed evrythinng n wrote with variable cost only. I am still confused about the correct answer. Removimg all variable costs made it seven but after inclusion of fixed cost it was not that on point for me! It asked for minimum transfer price n rule is to go for price which covers cost of u don’t have external market. So I did wrong I guess

Anyone had sales mix(don’t exacrly remember) variance question in which we had to drag n put in thw box. I went with the guess of 2500 favourable it was an otq question

So disappointed. That was my 2nd attempt and i will be resitting again in June for sure. I did the CBE and i found it so much harder then doing a paper exam. And the 2 mark questions were taking me ages. Did anyone else feel that the questions were so much harder then the practice questions on OT???

Most tough CBE ever. MCQ one question takes more than 5 min. too many question in one MCQ. hate it

@suay said:
Section C suing ABC what is the cost to nursing?
Procedure B Nurse per patients per day = 30 ?? how can there be 30hours in a day?

it will option C I guess…
yea same here how will be 30 hours.
but we all know the 24hour= 1 days
I think its innovation of ACCA
should report the #NASA ????

@stoner7 said:
I think the q32 c) minimum transfer price should be $14, because division A has an existing market for it’s adapters i.e. 30,000, but irrespective of that it is being transferred to division B, hence the opportunity cost i.e. the sales lost – any reduction in sales due to it being an internal transfer. Hence, selling price i.e $15 less Variable selling cost to external market $1 equals $14.

And nursing hours per patient per day can be 30 hours, what gives the notion that it’s a single nurse which attends a patient, it could be 3 nurses working 10 hour shifts, taking care of single patient.

Please do correct me if I am wrong. thank you.

I agree, the nurse hours- it’s a procedure in a hospital, there might be 5 nurces at this surgery or 10…
about the transfer price also agree, only i said 15 not 14 as i forgot about the 1 dollar extra…
To be fair div a should earn as much as if it’s external… and div b has no choice as there is no other supplier….

It was horible paper, i had CBE and my computer froze in the middle of it and i had to change stations, so distracting….

And in the mcq section, q were so complex that i had to read it two or three times, just to understan what they’re asking….
There was one q so random, i swear it was like from different paper, must have been one if the seeded q’s….
Did anyone had that problem?

What do you get for the actual learning rate and c which month it ceases

Learning rate is 90% for the actual performance, it stops in November i.e last seen effect of learning rate is in November. No effect of LR from December onward.

If it’s with respect to the hospital procedures, then procedure 1 increases and procedure 2 decreases.

@stoner7 said:
Learning rate is 90% for the actual performance, it stops in November i.e last seen effect of learning rate is in November. No effect of LR from December onward.

If it’s with respect to the hospital procedures, then procedure 1 increases and procedure 2 decreases.

I thought it ceased in December onward. I got 90 as well

I applied the learning curve to the first 4 units then rest at steady rate to give revised hours for the output. Then compared actual to revised for operational and revised to original for planning. No idea if right