*** ACCA Paper PM June 2019 Exam was.. Instant Poll and comments ***

It was ok but I had time management problem. I don’t want to have assumptions about the results but I will wait the results 🙂

Hi huyen
is this question was about make or buy decision ?

can you please tell me what were the question tested in sec C

For me section C had Transfer pricing and Standard costing.
I sort of don’t like transfer pricing so didn’t do well in that but standard costing was fair.it asked to calculate material mix and yield variances and had some theoretical questions on it

was it about make or buy decision type ?

can you please tell me the name of the question

@maria16 said:
It was ok but I had time management problem. I don’t want to have assumptions about the results but I will wait the results 🙂

Time management was indeed a problem. But i guess its a normal thing in most ACCA exams.

thank you for your all free offer

Same if I had been a bit more prepared the paper would have been a breeze. It’s a learning curve (which did not come up *sigh* lol) you never know. Hoping we’ve done enough

So at the question about transfer price, 2 of the costs they said were variable and semi-variable. Did anyone use High Low method? I can’t remember exactly what amounts I got but I said 10,000 units at £24 – minus any costs savings in distribution and admin stuff (it ended up like £22.18 or something) and 30,000 units at Marginal Cost because they had spare capacity. And the buying division I said they wouldn’t pay more than they would pay externally.

Yes I used the high-low method too, think it gave me the variable costs of $6 something which then had a 150% markup, so i adjusted it for that. And I done the same as you, the selling and distribution costs were $1.67 and 80% of that minus the $24.

i also said that the 10,000 units should be external as it is cheaper than internal. However, the remaining 30,000 units should be produced at between $21 the external price and the variable cost plus mark-up. However, I also went onto say that their current pricing strategies should be modified as a 150% mark-up is unrealistic.

@antonialittlejohn said:
Yes I used the high-low method too, think it gave me the variable costs of $6 something which then had a 150% markup, so i adjusted it for that. And I done the same as you, the selling and distribution costs were $1.67 and 80% of that minus the $24.

i also said that the 10,000 units should be external as it is cheaper than internal. However, the remaining 30,000 units should be produced at between $21 the external price and the variable cost plus mark-up. However, I also went onto say that their current pricing strategies should be modified as a 150% mark-up is unrealistic.

Because it sounds like we had the same exam…did you have the question about the concert in Part B? If you did do you remember if the margin of satefety was 85% or 86% I can’t remember exactly :))

@criss07 said:
Because it sounds like we had the same exam…did you have the question about the concert in Part B? If you did do you remember if the margin of satefety was 85% or 86% I can’t remember exactly :))

I had that question but I didn’t understand what it meant by margin of safety. I am not confident that I did well on that question.

Hi

I think I had the same question

It was easy to say that 30k from SD and remaining 10k from outside supplier for $21

But my transfer price was (vc) which wa 9.70 =24-9.70=14.30 if the group wants to maximise the profit as whole