• Skip to primary navigation
  • Skip to main content
  • Skip to primary sidebar
Free ACCA & CIMA online courses from OpenTuition

Free ACCA & CIMA online courses from OpenTuition

Free Notes, Lectures, Tests and Forums for ACCA and CIMA exams

  • ACCA
  • CIMA
  • FIA
  • OBU
  • Books
  • Forums
  • Ask AI
  • Search
  • Register
  • Login
  • ACCA Forums
  • Ask ACCA Tutor
  • CIMA Forums
  • Ask CIMA Tutor
  • FIA
  • OBU
  • Buy/Sell Books
  • All Forums
  • Latest Topics

June 2025 ACCA Exams

How was your exam? Comments & Instant poll >>

20% off ACCA & CIMA Books

OpenTuition recommends the new interactive BPP books for September 2025 exams.
Get your discount code >>

BPP Practice Kit – Mock 3, Q26 & Q29

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA PM Exams › BPP Practice Kit – Mock 3, Q26 & Q29

  • This topic has 5 replies, 2 voices, and was last updated 7 years ago by John Moffat.
Viewing 6 posts - 1 through 6 (of 6 total)
  • Author
    Posts
  • June 2, 2018 at 7:59 am #455411
    carlosf25
    Member
    • Topics: 8
    • Replies: 9
    • ☆

    Hi Mr. John,

    I am having a difficulty in arriving at the correct answers to Q26 & Q29. I know I am missing something but not able to figure out.

    Would be grateful if you guide me on the steps to be followed for both Qs to arrive at the answers.

    Many thanks in advance.

    June 2, 2018 at 9:24 am #455449
    John Moffat
    Keymaster
    • Topics: 57
    • Replies: 54682
    • ☆☆☆☆☆

    For Q26,
    To meet maximum demand, they need to produce 4 batches of brownies, 3 batches of muffins, and 5 batches of cupcakes. (It is 4 batches of brownies because they have to produce in batches of 40 and so for 140 they need 4 batches).

    The total time needed to produce maximum demand is as follows:

    Weighing: (4 x 15) + (3 x 15) + (5 x 20) = 205 minutes
    Mixing: (4 x 20) + (3 x 16) + (5 x 12) = 188 minutes
    Baking: (4 x 120) + (3 x 110) + (5 x 120) = 1410 minutes

    The time available (per the question) is:

    Weighing: 240 minutes
    Mixing: 180 minutes
    Baking: 1440 minutes

    So it is only mixing where the time available is not enough, and so mixing is the bottleneck process.

    June 2, 2018 at 9:32 am #455453
    John Moffat
    Keymaster
    • Topics: 57
    • Replies: 54682
    • ☆☆☆☆☆

    For Q29, it is baking that is the bottleneck resource (there is unlimited capacity for weighing and mixing).

    At present there are 3 ovens and total time of 1,440 minutes, so 1 more over will give them 1,440/3 = 480 minutes.

    Each batch of cupcakes takes 120 minutes, therefore they could make 480/120 = 4 extra batches. This will give them extra throughput return of:
    4 batches x 20 units x ($2.00 – $0.25) = $140.

    The cost of the extra oven is $45. So an increase in profit of 140 – 45 = $95.

    June 2, 2018 at 12:47 pm #455506
    carlosf25
    Member
    • Topics: 8
    • Replies: 9
    • ☆

    Dear Mr. John,

    Got it. Thank you.

    June 2, 2018 at 12:48 pm #455507
    carlosf25
    Member
    • Topics: 8
    • Replies: 9
    • ☆

    Dear Mr. John,

    You explain so clearly. I must say that you are really gifted. God bless you.

    June 2, 2018 at 5:10 pm #455560
    John Moffat
    Keymaster
    • Topics: 57
    • Replies: 54682
    • ☆☆☆☆☆

    You are welcome, and thank you for your comment 🙂

  • Author
    Posts
Viewing 6 posts - 1 through 6 (of 6 total)
  • The topic ‘BPP Practice Kit – Mock 3, Q26 & Q29’ is closed to new replies.

Primary Sidebar

Donate
If you have benefited from our materials, please donate

ACCA News:

ACCA My Exam Performance for non-variant

Applied Skills exams is available NOW

ACCA Options:  “Read the Mind of the Marker” articles

Subscribe to ACCA’s Student Accountant Direct

ACCA CBE 2025 Exams

How was your exam, and what was the exam result?

BT CBE exam was.. | MA CBE exam was..
FA CBE exam was.. | LW CBE exam was..

Donate

If you have benefited from OpenTuition please donate.

PQ Magazine

Latest Comments

  • maryrena77 on The nature and structure of organisations – ACCA Paper BT
  • vi234 on MA Chapter 4 Questions Cost Classification and Behaviour
  • vi234 on MA Chapter 4 Questions Cost Classification and Behaviour
  • John Moffat on The financial management environment – ACCA Financial Management (FM)
  • Lekhanaa on IASB Conceptual Framework – Introduction – ACCA Financial Reporting (FR)

Copyright © 2025 · Support · Contact · Advertising · OpenLicense · About · Sitemap · Comments · Log in