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

This paper was just too horrible….

I read and understood f5 just to be clueless during exams especially question 31/32 .

Maybe u re right. I don’t know why I put on seven. I was just thinking if it sells at 14 that would be way to more even it would be same as previous price when it had external market . And now when there is no external market it would prefer to sell at minimum price of 7 not at price which covers everything otherwise it will have all of the stock turn waste. As its getting any contribution outside it would be willing to get this marginal contribution at minimum. I went on with this assumption. But now it think its wrong

I totally agree. The questions in part C, was too far from revision past papers as well as from BPP and Kaplan revisions

Ya same for ans for the profits

@viscera said:
#all

I just want to say one thing.. Acca are getting unfair with the question asking style, their provide us with very few information’s and expects us to answer these question us making the right asumptions… How can that even be possible… in the Transfer pricing question part (b) they were asking that how much to sell internally and externally with the optimum benefit to the company and then in the question it was clearly written that Div B wants 150,000 of adaptors because it wasn’t utilizing its full production capacity, even with the demand of battery be like 180,000… Div A had 200,000 external demand as the question was taking me … it was clearly showing that Div A is full filling both Div B demand and External demand completely..

The i ask from the acca whats the point of asking this kind of question, are u guys trying to confuse us, or u guys dont have any other thing left to ask

I absolutely agree with you.The ultimate objective should be the learning by testing concepts. Not confusing candidates to make mistakes. And confusing on things which are not part of the syllabus but based on a IQ level which varies from person to person.I was thinking as once told by my tutor such low quality questions can only be seen in BPP and Kaplan kits but now ACCA is also following the same path.

Did anyone have a question on tables and chairs in section B? One question was how many tables should be produced in quarter 1, limiting factor was 25m3 of oak each table used 5m3….however, 4 tables was not an option so I selected the maximum demand.

In question 31 I calculated learning rate 96%
400*32*r5=10368
r5=0.81
r=96%

How did you get 90%?

@odean20 said:
If i remember correctly i thought the question ask how many chair should be produced. It was only one scare resources material and unlimited labour so you are correct it is a limited factor.

First you would have to rank the product based on return per scares resource. Chair was rank second, therfore table would be first.

I dont remember how many unit but i remember that only 12 meter was available for chair only and each chair use 0.2 meter

Therfore 60 chair should be produced 12÷0.2 = 60

Yes 60
chairs is the correct answer…..

@odean20 said:
If i remember correctly i thought the question ask how many chair should be produced. It was only one scare resources material and unlimited labour so you are correct it is a limited factor.

First you would have to rank the product based on return per scares resource. Chair was rank second, therfore table would be first.

I dont remember how many unit but i remember that only 12 meter was available for chair only and each chair use 0.2 meter

Therfore 60 chair should be produced 12÷0.2 = 60

yea right ans is 60

I got 60 too after ranking them on contribution per scarce resource

@dipta3308 said:
can anyone tell how u guys calculated the 31 question variance?

That was a trick question.

First you would have to calculate the revised standard using the learning rate of 85%
The question say after three month ( the 2 batch) the the product reach a steady state.

My reason was that i should find the nth batch of the remaining 14 batch (16 batch – 2 batch)

Y=400× 2 batch^0.234
Y=340.109 hours

Total hours for 2 batch (340.109 × 2 batch) = 680. 22 hours

Y= 400 × 1 bacth ^0.234
=400 hours

Total hours for 1 batch (400 * 1) = 400 hours

Therfore the nth batch is ( 680 – 4000) = 280.22 hours

Batch 3 onward would take 280.22 hours

Month 1-3 would take 680.22 hours
Month 3-6 would take 3923.08 hours ( nth batch 280.22 × the remaining 14 batch)
Total hours work 4603.3 hours

Revise standard is 4603.3 hours × $16 = $73652.80
Original standard is 400 hours × 16 batch × $16 = $102400
Planning variance is $28747.2 F

Revise standard is 4603.3 hours × $16 = $73652.80
Actuall hours worked is 5184 hours × 16 =$82944
Operational variance is $9291.20 A

@odean20 said:
That was a trick question.

First you would have to calculate the revised standard using the learning rate of 85%
The question say after three month ( the 2 batch) the the product reach a steady state.

My reason was that i should find the nth batch of the remaining 14 batch (16 batch – 2 batch)

Y=400× 2 batch^0.234
Y=340.109 hours

Total hours for 2 batch (340.109 × 2 batch) = 680. 22 hours

Y= 400 × 1 bacth ^0.234
=400 hours

Total hours for 1 batch (400 * 1) = 400 hours

Therfore the nth batch is ( 680 – 4000) = 280.22 hours

Batch 3 onward would take 280.22 hours

Month 1-3 would take 680.22 hours
Month 3-6 would take 3923.08 hours ( nth batch 280.22 × the remaining 14 batch)
Total hours work 4603.3 hours

Revise standard is 4603.3 hours × $16 = $73652.80
Original standard is 400 hours × 16 batch × $16 = $102400
Planning variance is $28747.2 F

Revise standard is 4603.3 hours × $16 = $73652.80
Actuall hours worked is 5184 hours × 16 =$82944
Operational variance is $9291.20 A

You are making me confused because isn’t the number of batches is 32 and actual hours worked is 10,384? It’s stated in the case