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Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA PM Exams › BUDGET

  • This topic has 1 reply, 2 voices, and was last updated 4 years ago by John Moffat.
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  • May 24, 2021 at 3:12 pm #621637
    Shi2004
    Participant
    • Topics: 79
    • Replies: 33
    • ☆☆

    Pg 299 question 13 in BPP
    Why the answer is material cost?

    May 24, 2021 at 3:25 pm #621641
    John Moffat
    Keymaster
    • Topics: 57
    • Replies: 54696
    • ☆☆☆☆☆

    There are two figures missing from the question that were in the original exam question.

    Against sales revenue is should say that selling prices fall by 10%, and against raw materials it should say that suppliers lowered their prices by 5%.

    If you compare the actual this year with the actual last year, then sales volume fell by the same % os the entire market. So not poor performance.

    The selling price per unit fell by less than 10%, so not poor performance.

    The material cost per unit increased even though suppliers lowered their price, which is poor performance.

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