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Budget

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA MA – FIA FMA › Budget

  • This topic has 1 reply, 2 voices, and was last updated 3 years ago by John Moffat.
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  • September 28, 2021 at 9:04 pm #636661
    Muskan558
    Participant
    • Topics: 3
    • Replies: 0
    • ☆

    Hello sir kindly solve and explain this question this 80% efficiency is really confusing!
    Question :
    Product X requires 1.2 standard direct labour hours per unit manufactured. An efficiency ratio of 80% is to be budgeted for period 6. Budgeted sales and production of product X in period 6 are
    Sales 19200 units
    Production 18760 units
    What is the direct labour hours budget for product X in period 6 ?

    September 29, 2021 at 8:43 am #636673
    John Moffat
    Keymaster
    • Topics: 57
    • Replies: 54701
    • ☆☆☆☆☆

    Why are you attempting a question for which you do not have an answer? You should be using a Revision Kit from one of the ACCA Approved Publishers – they have answers and workings.

    If they were to be 100% efficient they would be budgeting on using 18,760 x 1.2 = 22,512 hours.

    Since they are budgeting on being only 80% efficient they would budget for 22,512/80% = 28,140 hours.

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