Charter 8 question 5 NPV

Fixed overheads are only relevant if the total increases as a result of doing the project. Simply absorbing them differently does not mean that the total changes. It would seem that you are using the notes without watching the lectures. The notes are only notes and it is in the lectures that I work through the examples, and explain and expand on the notes. What is happening to the fixed overheads here is all explained in my lectures. If you are not watching the lectures for any reason, then you should not be using the notes but should then study from a Study Text from one of the ACCA approved publishers. However you choose to study, you must buy a Revision Kit from one of the approved publishers because practice at exam standard questions is as vital to passing the exam as is the studying.